Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 4'850
Contributions to OASI, DI, APG
- CHF 257
Unemployment insurance
- CHF 53.35
Non-occupational Accident Insurance
- CHF 19.40
Total tax
- CHF 330
Net pay
* CHF 4'520
Marginal tax rate
6.8%
Average tax rate
6.8%
93.2%
Net pay
6.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 4'850 a year living in the region of Bern, Switzerland, you will be taxed CHF 330. That means that your net pay will be CHF 4'520 per year, or CHF 377 per month. Your average tax rate is 6.8% and your marginal tax rate is 6.8%. 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 6.80, hence, your net pay will only increase by CHF 93.20.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 932 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'660 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CHF 4'850
0.0%
1
Austria
CHF 4'850
0.0%
2
Ireland
CHF 4'850
0.0%
3
Norway
CHF 4'850
0.0%
4
Germany
CHF 4'660
3.9%
5
Spain
CHF 4'542
6.4%
6
Switzerland
CHF 4'496
7.3%
7
Italy
CHF 4'404
9.2%
8
France
CHF 4'380
9.7%
9
Czech Republic
CHF 4'316
11.0%
10
Luxembourg
CHF 4'314
11.1%
11
Russia
CHF 4'219
13.0%
12
Hungary
CHF 3'953
18.5%
13
Sweden
CHF 3'916
19.3%
14
Ukraine
CHF 3'904
19.5%
15
Poland
CHF 3'808
21.5%
16
Greece
CHF 3'790
21.9%
17
Portugal
CHF 3'611
25.6%
18
Finland
CHF 3'359
30.8%
19
Belgium
CHF 3'298
32.0%
20
Denmark
CHF 3'210
33.8%
21
Netherlands
CHF 3'052
37.1%
22
Romania
CHF 2'837
41.5%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 4'430
8.7%
1
Canada
CHF 3'910
19.4%
2
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.