Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 60'000
Direct Federal Tax
- CHF 456
Cantonal tax
- CHF 3'670
Communal tax
- CHF 3'059
Contributions to OASI, DI, APG
- CHF 3'180
Unemployment insurance
- CHF 660
Non-occupational Accident Insurance
- CHF 240
Pension fund contributions
- CHF 1'745
Total tax
- CHF 13'010
Net pay
* CHF 46'990
Marginal tax rate
32.2%
Average tax rate
21.7%
78.3%
Net pay
21.7%
Total tax
Total tax
Net pay
The Taxberg
CHF 46'990
Net pay
CHF 10'886
Tax the employer pays
CHF 13'010
Tax you pay
Total tax paid
CHF 23'896
Did you know your employer also pays tax on your salary? It costs the employer CHF 10'886 to pay you CHF 60'000. In other words, every time you spend CHF 10 of your hard-earned money, CHF 3.98 goes to the government.
Real tax rate
33.7%
So, with you and the employer both paying tax, what used to be a 21.7% tax rate now rises to 33.7%, meaning your real tax rate is actually 12% higher than what it seemed at first.
Summary
If you make CHF 60'000 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 13'010. That means that your net pay will be CHF 46'990 per year, or CHF 3'916 per month. Your average tax rate is 21.7% and your marginal tax rate is 32.2%. 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 32.18, hence, your net pay will only increase by CHF 67.82.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 678 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'391 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 52'200
13.0%
1
Switzerland
CHF 48'935
18.4%
2
Hungary
CHF 48'900
18.5%
3
Ukraine
CHF 48'300
19.5%
4
Czech Republic
CHF 45'540
24.1%
5
United Kingdom
CHF 44'461
25.9%
6
France
CHF 43'680
27.2%
7
Norway
CHF 42'497
29.2%
8
Ireland
CHF 41'660
30.6%
9
Spain
CHF 41'580
30.7%
10
Denmark
CHF 40'052
33.3%
11
Austria
CHF 38'499
35.8%
12
Sweden
CHF 38'418
36.0%
13
Luxembourg
CHF 38'014
36.6%
14
Netherlands
CHF 37'758
37.1%
15
Poland
CHF 36'964
38.4%
16
Greece
CHF 36'452
39.3%
17
Germany
CHF 35'601
40.7%
18
Romania
CHF 35'100
41.5%
19
Finland
CHF 33'814
43.6%
20
Italy
CHF 33'427
44.3%
21
Portugal
CHF 32'003
46.7%
22
Belgium
CHF 27'257
54.6%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 45'319
24.5%
1
Canada
CHF 42'262
29.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 52'693
12.2%
1
Taiwan
CHF 50'541
15.8%
2
Kazakhstan
CHF 48'369
19.4%
3
Thailand
CHF 47'801
20.3%
4
Singapore
CHF 47'461
20.9%
5
South Korea
CHF 46'728
22.1%
6
Australia
CHF 44'805
25.3%
7
New Zealand
CHF 44'131
26.5%
8
Japan
CHF 43'920
26.8%
9
Indonesia
CHF 43'836
26.9%
10
Pakistan
CHF 42'940
28.4%
11
China
CHF 42'897
28.5%
12
Malaysia
CHF 42'162
29.7%
13
Philippines
CHF 41'741
30.4%
14
Vietnam
CHF 40'446
32.6%
15
India
CHF 34'451
42.6%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 53'789
10.4%
1
Chile
CHF 49'202
18.0%
2
Costa Rica
CHF 48'356
19.4%
3
Puerto Rico
CHF 47'078
21.5%
4
Panama
CHF 45'911
23.5%
5
Ecuador
CHF 45'522
24.1%
6
Brazil
CHF 43'995
26.7%
7
Colombia
CHF 43'765
27.1%
8
Peru
CHF 43'695
27.2%
9
Uruguay
CHF 43'666
27.2%
10
Mexico
CHF 42'391
29.4%
11
Argentina
CHF 38'994
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CHF 43'803
27.0%
1
Kenya
CHF 42'446
29.3%
2
Mozambique
CHF 40'948
31.8%
3
Nigeria
CHF 40'921
31.8%
4
South Africa
CHF 40'778
32.0%
5
Ghana
CHF 40'568
32.4%
6
Ivory Coast
CHF 39'890
33.5%
7
Morocco
CHF 38'349
36.1%
8
Cameroon
CHF 37'616
37.3%
9
Zambia
CHF 37'157
38.1%
10
Senegal
CHF 37'007
38.3%
11
Uganda
CHF 36'146
39.8%
12
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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.