Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 74'304
Direct Federal Tax
- CHF 814
Cantonal tax
- CHF 6'601
Communal tax
- CHF 3'360
Church tax
- CHF 602
Contributions to OASI, DI, APG
- CHF 3'938
Unemployment insurance
- CHF 817
Non-occupational Accident Insurance
- CHF 297
Pension fund contributions
- CHF 2'460
Total tax
- CHF 18'890
Net pay
* CHF 55'414
Marginal tax rate
33.4%
Average tax rate
25.4%
74.6%
Net pay
25.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 74'304 a year living in the region of Bern, Switzerland, you will be taxed CHF 18'890. That means that your net pay will be CHF 55'414 per year, or CHF 4'618 per month. Your average tax rate is 25.4% and your marginal tax rate is 33.4%. 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 33.36, hence, your net pay will only increase by CHF 66.64.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 666 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'332 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.