Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 91'990
Direct Federal Tax
- CHF 1'445
Cantonal tax
- CHF 8'876
Communal tax
- CHF 4'519
Church tax
- CHF 810
Contributions to OASI, DI, APG
- CHF 4'875
Unemployment insurance
- CHF 1'012
Non-occupational Accident Insurance
- CHF 368
Pension fund contributions
- CHF 3'256
Total tax
- CHF 25'160
Net pay
* CHF 66'830
Marginal tax rate
37.1%
Average tax rate
27.4%
72.6%
Net pay
27.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 91'990 a year living in the region of Bern, Switzerland, you will be taxed CHF 25'160. That means that your net pay will be CHF 66'830 per year, or CHF 5'569 per month. Your average tax rate is 27.4% 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.