Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 78'120
Direct Federal Tax
- CHF 911
Cantonal tax
- CHF 7'074
Communal tax
- CHF 3'601
Church tax
- CHF 646
Contributions to OASI, DI, APG
- CHF 4'140
Unemployment insurance
- CHF 859
Non-occupational Accident Insurance
- CHF 312
Pension fund contributions
- CHF 2'651
Total tax
- CHF 20'195
Net pay
* CHF 57'925
Marginal tax rate
34.4%
Average tax rate
25.9%
74.1%
Net pay
25.9%
Total tax
Total tax
Net pay
The Taxberg
CHF 57'925
Net pay
CHF 14'553
Tax the employer pays
CHF 20'195
Tax you pay
Total tax paid
CHF 34'748
Did you know your employer also pays tax on your salary? It costs the employer CHF 14'553 to pay you CHF 78'120. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.45 goes to the government.
Real tax rate
37.5%
So, with you and the employer both paying tax, what used to be a 25.9% tax rate now rises to 37.5%, meaning your real tax rate is actually 11.6% higher than what it seemed at first.
Summary
If you make CHF 78'120 a year living in the region of Bern, Switzerland, you will be taxed CHF 20'195. That means that your net pay will be CHF 57'925 per year, or CHF 4'827 per month. Your average tax rate is 25.9% and your marginal tax rate is 34.4%. 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 34.40, hence, your net pay will only increase by CHF 65.60.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 656 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'280 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 67'964
13.0%
1
Hungary
CHF 63'668
18.5%
2
Ukraine
CHF 62'887
19.5%
3
Switzerland
CHF 61'666
21.1%
4
Czech Republic
CHF 59'221
24.2%
5
France
CHF 55'017
29.6%
6
United Kingdom
CHF 54'757
29.9%
7
Norway
CHF 52'715
32.5%
8
Spain
CHF 51'558
34.0%
9
Denmark
CHF 51'386
34.2%
10
Ireland
CHF 50'556
35.3%
11
Austria
CHF 48'292
38.2%
12
Netherlands
CHF 47'540
39.1%
13
Sweden
CHF 47'480
39.2%
14
Poland
CHF 47'393
39.3%
15
Luxembourg
CHF 46'317
40.7%
16
Romania
CHF 45'700
41.5%
17
Greece
CHF 45'559
41.7%
18
Germany
CHF 43'941
43.8%
19
Finland
CHF 42'168
46.0%
20
Italy
CHF 41'856
46.4%
21
Portugal
CHF 37'947
51.4%
22
Belgium
CHF 33'992
56.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 56'935
27.1%
1
Canada
CHF 52'708
32.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 67'733
13.3%
1
Kazakhstan
CHF 64'313
17.7%
2
Taiwan
CHF 64'072
18.0%
3
Singapore
CHF 63'498
18.7%
4
Thailand
CHF 60'485
22.6%
5
South Korea
CHF 58'590
25.0%
6
China
CHF 56'642
27.5%
7
Australia
CHF 56'277
28.0%
8
Indonesia
CHF 56'085
28.2%
9
New Zealand
CHF 56'062
28.2%
10
Japan
CHF 55'367
29.1%
11
Pakistan
CHF 54'718
30.0%
12
Malaysia
CHF 53'848
31.1%
13
Philippines
CHF 53'580
31.4%
14
Vietnam
CHF 52'224
33.2%
15
India
CHF 44'178
43.5%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 69'827
10.6%
1
Chile
CHF 62'008
20.6%
2
Costa Rica
CHF 61'330
21.5%
3
Panama
CHF 58'006
25.8%
4
Puerto Rico
CHF 57'832
26.0%
5
Colombia
CHF 57'275
26.7%
6
Brazil
CHF 57'132
26.9%
7
Uruguay
CHF 56'929
27.1%
8
Ecuador
CHF 56'237
28.0%
9
Peru
CHF 54'794
29.9%
10
Mexico
CHF 54'127
30.7%
11
Argentina
CHF 50'772
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CHF 56'985
27.1%
1
Kenya
CHF 55'130
29.4%
2
Nigeria
CHF 53'247
31.8%
3
Mozambique
CHF 52'726
32.5%
4
Ghana
CHF 52'555
32.7%
5
Ivory Coast
CHF 52'254
33.1%
6
South Africa
CHF 51'469
34.1%
7
Morocco
CHF 49'330
36.9%
8
Cameroon
CHF 48'649
37.7%
9
Zambia
CHF 48'301
38.2%
10
Senegal
CHF 47'879
38.7%
11
Uganda
CHF 46'112
41.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 74'214
5.0%
1
Qatar
CHF 74'214
5.0%
2
Bahrain
CHF 71'870
8.0%
3
Oman
CHF 71'870
8.0%
4
Saudi Arabia
CHF 70'308
10.0%
5
Kuwait
CHF 70'188
10.2%
6
Egypt
CHF 58'833
24.7%
7
Lebanon
CHF 58'757
24.8%
8
Israel
CHF 54'904
29.7%
9
Turkey
CHF 45'667
41.5%
10
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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.