Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 25'800
Direct Federal Tax
- CHF 43.60
Cantonal tax
- CHF 960
Communal tax
- CHF 489
Church tax
- CHF 87.36
Contributions to OASI, DI, APG
- CHF 1'367
Unemployment insurance
- CHF 284
Non-occupational Accident Insurance
- CHF 103
Pension fund contributions
- CHF 190
Total tax
- CHF 3'524
Net pay
* CHF 22'276
Marginal tax rate
24.8%
Average tax rate
13.7%
86.3%
Net pay
13.7%
Total tax
Total tax
Net pay
Summary
If you make CHF 25'800 a year living in the region of Bern, Switzerland, you will be taxed CHF 3'524. That means that your net pay will be CHF 22'276 per year, or CHF 1'856 per month. Your average tax rate is 13.7% 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.