Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 60'540
Direct Federal Tax
- CHF 469
Cantonal tax
- CHF 4'970
Communal tax
- CHF 2'531
Church tax
- CHF 454
Contributions to OASI, DI, APG
- CHF 3'209
Unemployment insurance
- CHF 666
Non-occupational Accident Insurance
- CHF 242
Pension fund contributions
- CHF 1'772
Total tax
- CHF 14'312
Net pay
* CHF 46'228
Marginal tax rate
33.1%
Average tax rate
23.6%
76.4%
Net pay
23.6%
Total tax
Total tax
Net pay
Summary
If you make CHF 60'540 a year living in the region of Bern, Switzerland, you will be taxed CHF 14'312. That means that your net pay will be CHF 46'228 per year, or CHF 3'852 per month. Your average tax rate is 23.6% 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 33.06, hence, your net pay will only increase by CHF 66.94.
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 3'347 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 52'670
13.0%
1
Hungary
CHF 49'340
18.5%
2
Switzerland
CHF 49'322
18.5%
3
Ukraine
CHF 48'735
19.5%
4
Czech Republic
CHF 45'940
24.1%
5
United Kingdom
CHF 44'770
26.1%
6
France
CHF 44'022
27.3%
7
Norway
CHF 42'803
29.3%
8
Ireland
CHF 41'938
30.7%
9
Spain
CHF 41'918
30.8%
10
Denmark
CHF 40'400
33.3%
11
Austria
CHF 38'779
36.0%
12
Sweden
CHF 38'688
36.1%
13
Luxembourg
CHF 38'262
36.8%
14
Netherlands
CHF 38'098
37.1%
15
Poland
CHF 37'275
38.4%
16
Greece
CHF 36'712
39.4%
17
Germany
CHF 35'874
40.7%
18
Romania
CHF 35'416
41.5%
19
Finland
CHF 34'067
43.7%
20
Italy
CHF 33'683
44.4%
21
Portugal
CHF 32'241
46.7%
22
Belgium
CHF 27'456
54.7%
23
Show more
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 53'141
12.2%
1
Taiwan
CHF 50'972
15.8%
2
Kazakhstan
CHF 48'807
19.4%
3
Thailand
CHF 48'179
20.4%
4
Singapore
CHF 47'939
20.8%
5
South Korea
CHF 47'111
22.2%
6
Australia
CHF 45'159
25.4%
7
New Zealand
CHF 44'486
26.5%
8
Japan
CHF 44'281
26.9%
9
Indonesia
CHF 44'201
27.0%
10
China
CHF 43'534
28.1%
11
Pakistan
CHF 43'291
28.5%
12
Malaysia
CHF 42'510
29.8%
13
Philippines
CHF 42'094
30.5%
14
Vietnam
CHF 40'797
32.6%
15
India
CHF 34'741
42.6%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 54'267
10.4%
1
Chile
CHF 49'615
18.1%
2
Costa Rica
CHF 48'743
19.5%
3
Puerto Rico
CHF 47'398
21.7%
4
Panama
CHF 46'272
23.6%
5
Ecuador
CHF 45'855
24.3%
6
Brazil
CHF 44'386
26.7%
7
Colombia
CHF 44'119
27.1%
8
Uruguay
CHF 44'050
27.2%
9
Peru
CHF 44'026
27.3%
10
Mexico
CHF 42'732
29.4%
11
Argentina
CHF 39'345
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CHF 44'195
27.0%
1
Kenya
CHF 42'824
29.3%
2
Mozambique
CHF 41'299
31.8%
3
Nigeria
CHF 41'289
31.8%
4
South Africa
CHF 41'096
32.1%
5
Ghana
CHF 40'926
32.4%
6
Ivory Coast
CHF 40'258
33.5%
7
Morocco
CHF 38'676
36.1%
8
Cameroon
CHF 37'945
37.3%
9
Zambia
CHF 37'489
38.1%
10
Senegal
CHF 37'331
38.3%
11
Uganda
CHF 36'443
39.8%
12
Show more
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.