Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 47'371
Direct Federal Tax
- CHF 201
Cantonal tax
- CHF 3'413
Communal tax
- CHF 1'738
Church tax
- CHF 312
Contributions to OASI, DI, APG
- CHF 2'511
Unemployment insurance
- CHF 521
Non-occupational Accident Insurance
- CHF 189
Pension fund contributions
- CHF 1'114
Total tax
- CHF 9'998
Net pay
* CHF 37'373
Marginal tax rate
31.4%
Average tax rate
21.1%
78.9%
Net pay
21.1%
Total tax
Total tax
Net pay
Summary
If you make CHF 47'371 a year living in the region of Bern, Switzerland, you will be taxed CHF 9'998. That means that your net pay will be CHF 37'373 per year, or CHF 3'114 per month. Your average tax rate is 21.1% 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.