Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 40'860
Direct Federal Tax
- CHF 149
Cantonal tax
- CHF 2'647
Communal tax
- CHF 1'348
Church tax
- CHF 241
Contributions to OASI, DI, APG
- CHF 2'166
Unemployment insurance
- CHF 449
Non-occupational Accident Insurance
- CHF 163
Pension fund contributions
- CHF 788
Total tax
- CHF 7'952
Net pay
* CHF 32'908
Marginal tax rate
31.5%
Average tax rate
19.5%
80.5%
Net pay
19.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 40'860 a year living in the region of Bern, Switzerland, you will be taxed CHF 7'952. That means that your net pay will be CHF 32'908 per year, or CHF 2'742 per month. Your average tax rate is 19.5% 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.