Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 96'249
Direct Federal Tax
- CHF 1'684
Cantonal tax
- CHF 9'439
Communal tax
- CHF 4'805
Church tax
- CHF 861
Contributions to OASI, DI, APG
- CHF 5'101
Unemployment insurance
- CHF 1'059
Non-occupational Accident Insurance
- CHF 385
Pension fund contributions
- CHF 3'405
Total tax
- CHF 26'738
Net pay
* CHF 69'511
Marginal tax rate
36.8%
Average tax rate
27.8%
72.2%
Net pay
27.8%
Total tax
Total tax
Net pay
The Taxberg
CHF 69'511
Net pay
CHF 18'068
Tax the employer pays
CHF 26'738
Tax you pay
Total tax paid
CHF 44'806
Did you know your employer also pays tax on your salary? It costs the employer CHF 18'068 to pay you CHF 96'249. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.66 goes to the government.
Real tax rate
39.2%
So, with you and the employer both paying tax, what used to be a 27.8% tax rate now rises to 39.2%, meaning your real tax rate is actually 11.4% higher than what it seemed at first.
Summary
If you make CHF 96'249 a year living in the region of Bern, Switzerland, you will be taxed CHF 26'738. That means that your net pay will be CHF 69'511 per year, or CHF 5'793 per month. Your average tax rate is 27.8% and your marginal tax rate is 36.8%. 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 36.84, hence, your net pay will only increase by CHF 63.16.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 632 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'158 of net incomes.
North America
Country 
Net pay
Average tax
Rank
USA
CHF 68'382
29.0%
1
Canada
CHF 62'927
34.6%
2
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.