Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 90'444
Direct Federal Tax
- CHF 1'359
Cantonal tax
- CHF 8'670
Communal tax
- CHF 4'414
Church tax
- CHF 791
Contributions to OASI, DI, APG
- CHF 4'794
Unemployment insurance
- CHF 995
Non-occupational Accident Insurance
- CHF 362
Pension fund contributions
- CHF 3'202
Total tax
- CHF 24'586
Net pay
* CHF 65'858
Marginal tax rate
37.1%
Average tax rate
27.2%
72.8%
Net pay
27.2%
Total tax
Total tax
Net pay
The Taxberg
CHF 65'858
Net pay
CHF 16'981
Tax the employer pays
CHF 24'586
Tax you pay
Total tax paid
CHF 41'567
Did you know your employer also pays tax on your salary? It costs the employer CHF 16'981 to pay you CHF 90'444. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.60 goes to the government.
Real tax rate
38.7%
So, with you and the employer both paying tax, what used to be a 27.2% tax rate now rises to 38.7%, meaning your real tax rate is actually 11.5% higher than what it seemed at first.
Summary
If you make CHF 90'444 a year living in the region of Bern, Switzerland, you will be taxed CHF 24'586. That means that your net pay will be CHF 65'858 per year, or CHF 5'488 per month. Your average tax rate is 27.2% and your marginal tax rate is 37.1%. 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 37.14, hence, your net pay will only increase by CHF 62.86.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 629 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'143 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.