Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 59'400
Direct Federal Tax
- CHF 442
Cantonal tax
- CHF 4'835
Communal tax
- CHF 2'462
Church tax
- CHF 442
Contributions to OASI, DI, APG
- CHF 3'148
Unemployment insurance
- CHF 653
Non-occupational Accident Insurance
- CHF 238
Pension fund contributions
- CHF 1'715
Total tax
- CHF 13'934
Net pay
* CHF 45'466
Marginal tax rate
33.1%
Average tax rate
23.5%
76.5%
Net pay
23.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 59'400 a year living in the region of Bern, Switzerland, you will be taxed CHF 13'934. That means that your net pay will be CHF 45'466 per year, or CHF 3'789 per month. Your average tax rate is 23.5% and your marginal tax rate is 33.1%. 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 33.10, hence, your net pay will only increase by CHF 66.90.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 669 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'345 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.