Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 39'096
Direct Federal Tax
- CHF 136
Cantonal tax
- CHF 2'439
Communal tax
- CHF 1'242
Church tax
- CHF 222
Contributions to OASI, DI, APG
- CHF 2'072
Unemployment insurance
- CHF 430
Non-occupational Accident Insurance
- CHF 156
Pension fund contributions
- CHF 700
Total tax
- CHF 7'397
Net pay
* CHF 31'699
Marginal tax rate
31.4%
Average tax rate
18.9%
81.1%
Net pay
18.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 39'096 a year living in the region of Bern, Switzerland, you will be taxed CHF 7'397. That means that your net pay will be CHF 31'699 per year, or CHF 2'642 per month. Your average tax rate is 18.9% 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.