Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 79'040
Direct Federal Tax
- CHF 935
Cantonal tax
- CHF 7'190
Communal tax
- CHF 3'660
Church tax
- CHF 656
Contributions to OASI, DI, APG
- CHF 4'189
Unemployment insurance
- CHF 869
Non-occupational Accident Insurance
- CHF 316
Pension fund contributions
- CHF 2'697
Total tax
- CHF 20'512
Net pay
* CHF 58'528
Marginal tax rate
34.4%
Average tax rate
26.0%
74.0%
Net pay
26.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 79'040 a year living in the region of Bern, Switzerland, you will be taxed CHF 20'512. That means that your net pay will be CHF 58'528 per year, or CHF 4'877 per month. Your average tax rate is 26.0% 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.