Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 36'324
Direct Federal Tax
- CHF 116
Cantonal tax
- CHF 2'112
Communal tax
- CHF 1'075
Church tax
- CHF 192
Contributions to OASI, DI, APG
- CHF 1'925
Unemployment insurance
- CHF 400
Non-occupational Accident Insurance
- CHF 145
Pension fund contributions
- CHF 561
Total tax
- CHF 6'527
Net pay
* CHF 29'797
Marginal tax rate
31.4%
Average tax rate
18.0%
82.0%
Net pay
18.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 36'324 a year living in the region of Bern, Switzerland, you will be taxed CHF 6'527. That means that your net pay will be CHF 29'797 per year, or CHF 2'483 per month. Your average tax rate is 18.0% 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.