Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 45'240
Direct Federal Tax
- CHF 183
Cantonal tax
- CHF 3'164
Communal tax
- CHF 1'610
Church tax
- CHF 289
Contributions to OASI, DI, APG
- CHF 2'398
Unemployment insurance
- CHF 498
Non-occupational Accident Insurance
- CHF 181
Pension fund contributions
- CHF 1'007
Total tax
- CHF 9'329
Net pay
* CHF 35'911
Marginal tax rate
31.4%
Average tax rate
20.6%
79.4%
Net pay
20.6%
Total tax
Total tax
Net pay
Summary
If you make CHF 45'240 a year living in the region of Bern, Switzerland, you will be taxed CHF 9'329. That means that your net pay will be CHF 35'911 per year, or CHF 2'993 per month. Your average tax rate is 20.6% 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 31.40, hence, your net pay will only increase by CHF 68.60.
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 3'430 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.