Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 25'000
Direct Federal Tax
- CHF 38
Cantonal tax
- CHF 880
Communal tax
- CHF 448
Church tax
- CHF 80
Contributions to OASI, DI, APG
- CHF 1'325
Unemployment insurance
- CHF 275
Non-occupational Accident Insurance
- CHF 100
Pension fund contributions
- CHF 179
Total tax
- CHF 3'325
Net pay
* CHF 21'675
Marginal tax rate
24.8%
Average tax rate
13.3%
86.7%
Net pay
13.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 25'000 a year living in the region of Bern, Switzerland, you will be taxed CHF 3'325. That means that your net pay will be CHF 21'675 per year, or CHF 1'806 per month. Your average tax rate is 13.3% and your marginal tax rate is 24.8%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of CHF 100 in your salary will be taxed CHF 24.84, hence, your net pay will only increase by CHF 75.16.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 752 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'758 of net incomes.
NOTE* Withholding is calculated based on the Bern tables of Switzerland, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.