Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 36'140
Direct Federal Tax
- CHF 115
Cantonal tax
- CHF 2'091
Communal tax
- CHF 1'064
Church tax
- CHF 190
Contributions to OASI, DI, APG
- CHF 1'915
Unemployment insurance
- CHF 398
Non-occupational Accident Insurance
- CHF 145
Pension fund contributions
- CHF 552
Total tax
- CHF 6'470
Net pay
* CHF 29'670
Marginal tax rate
31.4%
Average tax rate
17.9%
82.1%
Net pay
17.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 36'140 a year living in the region of Bern, Switzerland, you will be taxed CHF 6'470. That means that your net pay will be CHF 29'670 per year, or CHF 2'473 per month. Your average tax rate is 17.9% and your marginal tax rate is 31.4%. 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 31.38, hence, your net pay will only increase by CHF 68.62.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 686 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'431 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.