Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 27'344
Direct Federal Tax
- CHF 54.41
Cantonal tax
- CHF 1'114
Communal tax
- CHF 568
Church tax
- CHF 102
Contributions to OASI, DI, APG
- CHF 1'449
Unemployment insurance
- CHF 301
Non-occupational Accident Insurance
- CHF 109
Pension fund contributions
- CHF 210
Total tax
- CHF 3'907
Net pay
* CHF 23'437
Marginal tax rate
24.8%
Average tax rate
14.3%
85.7%
Net pay
14.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 27'344 a year living in the region of Bern, Switzerland, you will be taxed CHF 3'907. That means that your net pay will be CHF 23'437 per year, or CHF 1'953 per month. Your average tax rate is 14.3% 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.
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 25'528
6.6%
1
Taiwan
CHF 24'360
10.9%
2
Thailand
CHF 23'761
13.1%
3
Australia
CHF 23'416
14.4%
4
South Korea
CHF 22'663
17.1%
5
New Zealand
CHF 22'424
18.0%
6
Kazakhstan
CHF 21'918
19.8%
7
Indonesia
CHF 21'619
20.9%
8
Singapore
CHF 21'449
21.6%
9
Pakistan
CHF 21'445
21.6%
10
Japan
CHF 21'133
22.7%
11
Malaysia
CHF 20'961
23.3%
12
Philippines
CHF 20'364
25.5%
13
Vietnam
CHF 19'575
28.4%
14
China
CHF 18'403
32.7%
15
India
CHF 17'571
35.7%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 24'722
9.6%
1
Puerto Rico
CHF 23'933
12.5%
2
Costa Rica
CHF 23'808
12.9%
3
Ecuador
CHF 23'071
15.6%
4
Panama
CHF 22'140
19.0%
5
Colombia
CHF 22'094
19.2%
6
Chile
CHF 21'834
20.2%
7
Mexico
CHF 20'876
23.7%
8
Peru
CHF 20'828
23.8%
9
Brazil
CHF 20'319
25.7%
10
Uruguay
CHF 19'753
27.8%
11
Argentina
CHF 17'767
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 21'139
22.7%
1
Angola
CHF 20'045
26.7%
2
Mozambique
CHF 19'721
27.9%
3
Kenya
CHF 19'587
28.4%
4
Ghana
CHF 18'966
30.6%
5
Ivory Coast
CHF 18'810
31.2%
6
Nigeria
CHF 18'709
31.6%
7
Morocco
CHF 18'560
32.1%
8
Uganda
CHF 18'033
34.1%
9
Cameroon
CHF 17'734
35.2%
10
Senegal
CHF 17'414
36.3%
11
Zambia
CHF 17'074
37.6%
12
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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.