Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 400
Cantonal tax
- CHF 48
Communal tax
- CHF 40
Contributions to OASI, DI, APG
- CHF 21
Unemployment insurance
- CHF 4
Non-occupational Accident Insurance
- CHF 2
Total tax
- CHF 115
Net pay
* CHF 285
Marginal tax rate
7.0%
Average tax rate
28.8%
71.3%
Net pay
28.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 400 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 115. That means that your net pay will be CHF 285 per year, or CHF 23.75 per month. Your average tax rate is 28.8% and your marginal tax rate is 7.0%. 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 7, hence, your net pay will only increase by CHF 93.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 930 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'650 of net incomes.
NOTE* Withholding is calculated based on the Fribourg 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.