Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 8'600
Contributions to OASI, DI, APG
- CHF 456
Unemployment insurance
- CHF 94.60
Non-occupational Accident Insurance
- CHF 34.40
Total tax
- CHF 585
Net pay
* CHF 8'015
Marginal tax rate
6.8%
Average tax rate
6.8%
93.2%
Net pay
6.8%
Total tax
Total tax
Net pay
The Taxberg
CHF 8'015
Net pay
CHF 1'310
Tax the employer pays
CHF 585
Tax you pay
Total tax paid
CHF 1'895
Did you know your employer also pays tax on your salary? It costs the employer CHF 1'310 to pay you CHF 8'600. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.20 goes to the government.
Real tax rate
19.1%
So, with you and the employer both paying tax, what used to be a 6.8% tax rate now rises to 19.1%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make CHF 8'600 a year living in the region of Bern, Switzerland, you will be taxed CHF 585. That means that your net pay will be CHF 8'015 per year, or CHF 668 per month. Your average tax rate is 6.8% and your marginal tax rate is 6.8%. 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 6.80, hence, your net pay will only increase by CHF 93.20.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 932 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'660 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CHF 8'600
0.0%
1
Ireland
CHF 8'600
0.0%
2
Italy
CHF 8'261
3.9%
3
Spain
CHF 8'054
6.4%
4
Switzerland
CHF 7'991
7.1%
5
Norway
CHF 7'900
8.1%
6
France
CHF 7'766
9.7%
7
Luxembourg
CHF 7'620
11.4%
8
Czech Republic
CHF 7'504
12.7%
9
Russia
CHF 7'482
13.0%
10
Austria
CHF 7'312
15.0%
11
Hungary
CHF 7'009
18.5%
12
Ukraine
CHF 6'923
19.5%
13
Germany
CHF 6'908
19.7%
14
Sweden
CHF 6'735
21.7%
15
Greece
CHF 6'721
21.9%
16
Poland
CHF 6'589
23.4%
17
Portugal
CHF 6'243
27.4%
18
Finland
CHF 5'956
30.8%
19
Belgium
CHF 5'848
32.0%
20
Denmark
CHF 5'733
33.3%
21
Netherlands
CHF 5'411
37.1%
22
Romania
CHF 5'031
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 7'788
9.4%
1
Canada
CHF 6'598
23.3%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CHF 8'600
0.0%
1
Hong Kong
CHF 8'600
0.0%
2
Thailand
CHF 8'105
5.8%
3
Pakistan
CHF 7'870
8.5%
4
Taiwan
CHF 7'839
8.9%
5
Malaysia
CHF 7'578
11.9%
6
South Korea
CHF 7'573
12.0%
7
New Zealand
CHF 7'490
12.9%
8
Indonesia
CHF 7'420
13.7%
9
Philippines
CHF 7'337
14.7%
10
Japan
CHF 6'988
18.7%
11
Singapore
CHF 6'885
19.9%
12
Vietnam
CHF 6'844
20.4%
13
Kazakhstan
CHF 6'811
20.8%
14
India
CHF 6'731
21.7%
15
China
CHF 6'130
28.7%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CHF 7'918
7.9%
1
Colombia
CHF 7'912
8.0%
2
Ecuador
CHF 7'787
9.5%
3
Guatemala
CHF 7'775
9.6%
4
Costa Rica
CHF 7'697
10.5%
5
Panama
CHF 7'654
11.0%
6
Mexico
CHF 7'289
15.3%
7
Brazil
CHF 7'136
17.0%
8
Peru
CHF 7'116
17.3%
9
Chile
CHF 7'086
17.6%
10
Uruguay
CHF 6'871
20.1%
11
Argentina
CHF 5'584
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 7'769
9.7%
1
Morocco
CHF 6'887
19.9%
2
Mozambique
CHF 6'678
22.4%
3
Ivory Coast
CHF 6'548
23.9%
4
Kenya
CHF 6'466
24.8%
5
Cameroon
CHF 6'432
25.2%
6
Angola
CHF 6'402
25.6%
7
Ghana
CHF 6'327
26.4%
8
Nigeria
CHF 5'959
30.7%
9
Uganda
CHF 5'849
32.0%
10
Senegal
CHF 5'822
32.3%
11
Zambia
CHF 5'592
35.0%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 8'170
5.0%
1
Qatar
CHF 8'170
5.0%
2
Bahrain
CHF 7'912
8.0%
3
Oman
CHF 7'912
8.0%
4
Saudi Arabia
CHF 7'740
10.0%
5
Kuwait
CHF 7'654
11.0%
6
Israel
CHF 7'469
13.2%
7
Egypt
CHF 6'693
22.2%
8
Lebanon
CHF 6'617
23.1%
9
Turkey
CHF 5'001
41.9%
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.