Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 9'700
Cantonal tax
- CHF 48
Communal tax
- CHF 40
Contributions to OASI, DI, APG
- CHF 514
Unemployment insurance
- CHF 107
Non-occupational Accident Insurance
- CHF 38.80
Total tax
- CHF 748
Net pay
* CHF 8'952
Marginal tax rate
6.8%
Average tax rate
7.7%
92.3%
Net pay
7.7%
Total tax
Total tax
Net pay
Summary
If you make CHF 9'700 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 748. That means that your net pay will be CHF 8'952 per year, or CHF 746 per month. Your average tax rate is 7.7% and your marginal tax rate is 6.8%. 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 6.80, hence, your net pay will only increase by CHF 93.20.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 932 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'660 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CHF 9'700
0.0%
1
Ireland
CHF 9'700
0.0%
2
Spain
CHF 9'084
6.4%
3
Switzerland
CHF 9'016
7.1%
4
Italy
CHF 8'931
7.9%
5
Norway
CHF 8'795
9.3%
6
France
CHF 8'759
9.7%
7
Luxembourg
CHF 8'583
11.5%
8
Russia
CHF 8'439
13.0%
9
Czech Republic
CHF 8'318
14.3%
10
Austria
CHF 8'247
15.0%
11
Hungary
CHF 7'906
18.5%
12
Ukraine
CHF 7'809
19.5%
13
Germany
CHF 7'792
19.7%
14
Greece
CHF 7'581
21.9%
15
Sweden
CHF 7'562
22.0%
16
Poland
CHF 7'291
24.8%
17
Portugal
CHF 6'964
28.2%
18
Finland
CHF 6'717
30.8%
19
Belgium
CHF 6'596
32.0%
20
Denmark
CHF 6'473
33.3%
21
Netherlands
CHF 6'104
37.1%
22
Romania
CHF 5'675
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 8'754
9.8%
1
Canada
CHF 7'413
23.6%
2
Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CHF 8'934
7.9%
1
Colombia
CHF 8'913
8.1%
2
Ecuador
CHF 8'783
9.5%
3
Guatemala
CHF 8'770
9.6%
4
Costa Rica
CHF 8'681
10.5%
5
Panama
CHF 8'633
11.0%
6
Mexico
CHF 8'123
16.3%
7
Chile
CHF 7'993
17.6%
8
Brazil
CHF 7'861
19.0%
9
Uruguay
CHF 7'750
20.1%
10
Peru
CHF 7'622
21.4%
11
Argentina
CHF 6'299
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 8'660
10.7%
1
Morocco
CHF 7'596
21.7%
2
Mozambique
CHF 7'470
23.0%
3
Ivory Coast
CHF 7'306
24.7%
4
Kenya
CHF 7'236
25.4%
5
Angola
CHF 7'207
25.7%
6
Ghana
CHF 7'106
26.7%
7
Cameroon
CHF 7'074
27.1%
8
Nigeria
CHF 6'707
30.9%
9
Uganda
CHF 6'564
32.3%
10
Senegal
CHF 6'537
32.6%
11
Zambia
CHF 6'223
35.9%
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.