Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 40'040
Direct Federal Tax
- CHF 142
Cantonal tax
- CHF 2'551
Communal tax
- CHF 1'298
Church tax
- CHF 232
Contributions to OASI, DI, APG
- CHF 2'122
Unemployment insurance
- CHF 440
Non-occupational Accident Insurance
- CHF 160
Pension fund contributions
- CHF 747
Total tax
- CHF 7'694
Net pay
* CHF 32'346
Marginal tax rate
31.5%
Average tax rate
19.2%
80.8%
Net pay
19.2%
Total tax
Total tax
Net pay
Summary
If you make CHF 40'040 a year living in the region of Bern, Switzerland, you will be taxed CHF 7'694. That means that your net pay will be CHF 32'346 per year, or CHF 2'696 per month. Your average tax rate is 19.2% and your marginal tax rate is 31.5%. 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 31.46, hence, your net pay will only increase by CHF 68.54.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 685 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'427 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.