Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 64'324
Direct Federal Tax
- CHF 556
Cantonal tax
- CHF 5'418
Communal tax
- CHF 2'758
Church tax
- CHF 495
Contributions to OASI, DI, APG
- CHF 3'409
Unemployment insurance
- CHF 708
Non-occupational Accident Insurance
- CHF 257
Pension fund contributions
- CHF 1'961
Total tax
- CHF 15'563
Net pay
* CHF 48'761
Marginal tax rate
33.1%
Average tax rate
24.2%
75.8%
Net pay
24.2%
Total tax
Total tax
Net pay
The Taxberg
CHF 48'761
Net pay
CHF 11'761
Tax the employer pays
CHF 15'563
Tax you pay
Total tax paid
CHF 27'323
Did you know your employer also pays tax on your salary? It costs the employer CHF 11'761 to pay you CHF 64'324. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.25 goes to the government.
Real tax rate
35.9%
So, with you and the employer both paying tax, what used to be a 24.2% tax rate now rises to 35.9%, meaning your real tax rate is actually 11.7% higher than what it seemed at first.
Summary
If you make CHF 64'324 a year living in the region of Bern, Switzerland, you will be taxed CHF 15'563. That means that your net pay will be CHF 48'761 per year, or CHF 4'063 per month. Your average tax rate is 24.2% 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 55'962
13.0%
1
Hungary
CHF 52'424
18.5%
2
Switzerland
CHF 52'031
19.1%
3
Ukraine
CHF 51'781
19.5%
4
Czech Republic
CHF 48'740
24.2%
5
United Kingdom
CHF 46'927
27.1%
6
France
CHF 46'417
27.8%
7
Norway
CHF 44'944
30.1%
8
Spain
CHF 44'023
31.6%
9
Ireland
CHF 43'887
31.8%
10
Denmark
CHF 42'839
33.4%
11
Austria
CHF 40'740
36.7%
12
Sweden
CHF 40'581
36.9%
13
Netherlands
CHF 40'429
37.2%
14
Luxembourg
CHF 39'995
37.8%
15
Poland
CHF 39'453
38.7%
16
Greece
CHF 38'532
40.1%
17
Germany
CHF 37'721
41.4%
18
Romania
CHF 37'630
41.5%
19
Finland
CHF 35'839
44.3%
20
Italy
CHF 35'475
44.9%
21
Portugal
CHF 33'906
47.3%
22
Belgium
CHF 28'852
55.2%
23
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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.