Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 48'384
Direct Federal Tax
- CHF 209
Cantonal tax
- CHF 3'532
Communal tax
- CHF 1'798
Church tax
- CHF 323
Contributions to OASI, DI, APG
- CHF 2'564
Unemployment insurance
- CHF 532
Non-occupational Accident Insurance
- CHF 194
Pension fund contributions
- CHF 1'164
Total tax
- CHF 10'317
Net pay
* CHF 38'067
Marginal tax rate
31.4%
Average tax rate
21.3%
78.7%
Net pay
21.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 48'384 a year living in the region of Bern, Switzerland, you will be taxed CHF 10'317. That means that your net pay will be CHF 38'067 per year, or CHF 3'172 per month. Your average tax rate is 21.3% 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.