Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 97'704
Direct Federal Tax
- CHF 1'767
Cantonal tax
- CHF 9'628
Communal tax
- CHF 4'902
Church tax
- CHF 878
Contributions to OASI, DI, APG
- CHF 5'178
Unemployment insurance
- CHF 1'075
Non-occupational Accident Insurance
- CHF 391
Pension fund contributions
- CHF 3'456
Total tax
- CHF 27'274
Net pay
* CHF 70'430
Marginal tax rate
36.8%
Average tax rate
27.9%
72.1%
Net pay
27.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 97'704 a year living in the region of Bern, Switzerland, you will be taxed CHF 27'274. That means that your net pay will be CHF 70'430 per year, or CHF 5'869 per month. Your average tax rate is 27.9% 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.
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.