Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 78'364
Direct Federal Tax
- CHF 917
Cantonal tax
- CHF 7'105
Communal tax
- CHF 3'617
Church tax
- CHF 648
Contributions to OASI, DI, APG
- CHF 4'153
Unemployment insurance
- CHF 862
Non-occupational Accident Insurance
- CHF 313
Pension fund contributions
- CHF 2'663
Total tax
- CHF 20'279
Net pay
* CHF 58'085
Marginal tax rate
34.4%
Average tax rate
25.9%
74.1%
Net pay
25.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 78'364 a year living in the region of Bern, Switzerland, you will be taxed CHF 20'279. That means that your net pay will be CHF 58'085 per year, or CHF 4'840 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.
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.