Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 38'400
Direct Federal Tax
- CHF 131
Cantonal tax
- CHF 2'357
Communal tax
- CHF 1'200
Church tax
- CHF 215
Contributions to OASI, DI, APG
- CHF 2'035
Unemployment insurance
- CHF 422
Non-occupational Accident Insurance
- CHF 154
Pension fund contributions
- CHF 665
Total tax
- CHF 7'179
Net pay
* CHF 31'221
Marginal tax rate
31.4%
Average tax rate
18.7%
81.3%
Net pay
18.7%
Total tax
Total tax
Net pay
Summary
If you make CHF 38'400 a year living in the region of Bern, Switzerland, you will be taxed CHF 7'179. That means that your net pay will be CHF 31'221 per year, or CHF 2'602 per month. Your average tax rate is 18.7% 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.