Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 88'036
Direct Federal Tax
- CHF 1'237
Cantonal tax
- CHF 8'355
Communal tax
- CHF 4'254
Church tax
- CHF 762
Contributions to OASI, DI, APG
- CHF 4'666
Unemployment insurance
- CHF 968
Non-occupational Accident Insurance
- CHF 352
Pension fund contributions
- CHF 3'111
Total tax
- CHF 23'706
Net pay
* CHF 64'330
Marginal tax rate
36.4%
Average tax rate
26.9%
73.1%
Net pay
26.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 88'036 a year living in the region of Bern, Switzerland, you will be taxed CHF 23'706. That means that your net pay will be CHF 64'330 per year, or CHF 5'361 per month. Your average tax rate is 26.9% and your marginal tax rate is 36.4%. 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 36.40, hence, your net pay will only increase by CHF 63.60.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 636 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'180 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.