Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 12'000
Cantonal tax
- CHF 48
Communal tax
- CHF 40
Contributions to OASI, DI, APG
- CHF 636
Unemployment insurance
- CHF 132
Non-occupational Accident Insurance
- CHF 48
Total tax
- CHF 904
Net pay
* CHF 11'096
Marginal tax rate
6.8%
Average tax rate
7.5%
92.5%
Net pay
7.5%
Total tax
Total tax
Net pay
The Taxberg
CHF 11'096
Net pay
CHF 1'828
Tax the employer pays
CHF 904
Tax you pay
Total tax paid
CHF 2'732
Did you know your employer also pays tax on your salary? It costs the employer CHF 1'828 to pay you CHF 12'000. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.28 goes to the government.
Real tax rate
19.8%
So, with you and the employer both paying tax, what used to be a 7.5% tax rate now rises to 19.8%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make CHF 12'000 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 904. That means that your net pay will be CHF 11'096 per year, or CHF 925 per month. Your average tax rate is 7.5% 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 12'000
0.0%
1
Ireland
CHF 12'000
0.0%
2
Spain
CHF 11'238
6.4%
3
Switzerland
CHF 11'160
7.0%
4
France
CHF 10'703
10.8%
5
Norway
CHF 10'638
11.4%
6
Luxembourg
CHF 10'476
12.7%
7
Russia
CHF 10'440
13.0%
8
Italy
CHF 10'331
13.9%
9
Austria
CHF 10'203
15.0%
10
Czech Republic
CHF 10'020
16.5%
11
Hungary
CHF 9'780
18.5%
12
Ukraine
CHF 9'660
19.5%
13
Germany
CHF 9'639
19.7%
14
Greece
CHF 9'258
22.9%
15
Sweden
CHF 9'177
23.5%
16
Poland
CHF 8'760
27.0%
17
Portugal
CHF 8'381
30.2%
18
Finland
CHF 8'310
30.8%
19
Belgium
CHF 8'160
32.0%
20
Denmark
CHF 8'020
33.2%
21
Netherlands
CHF 7'551
37.1%
22
Romania
CHF 7'020
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 10'717
10.7%
1
Canada
CHF 9'118
24.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CHF 11'701
2.5%
1
Hong Kong
CHF 11'400
5.0%
2
Thailand
CHF 11'160
7.0%
3
Taiwan
CHF 10'938
8.9%
4
Pakistan
CHF 10'561
12.0%
5
South Korea
CHF 10'498
12.5%
6
Malaysia
CHF 10'297
14.2%
7
New Zealand
CHF 10'248
14.6%
8
Indonesia
CHF 10'223
14.8%
9
Philippines
CHF 9'861
17.8%
10
Japan
CHF 9'747
18.8%
11
Singapore
CHF 9'601
20.0%
12
Kazakhstan
CHF 9'508
20.8%
13
Vietnam
CHF 9'281
22.7%
14
India
CHF 8'855
26.2%
15
China
CHF 8'502
29.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Puerto Rico
CHF 10'990
8.4%
1
Guatemala
CHF 10'849
9.6%
2
Ecuador
CHF 10'822
9.8%
3
Colombia
CHF 10'816
9.9%
4
Costa Rica
CHF 10'740
10.5%
5
Panama
CHF 10'532
12.2%
6
Mexico
CHF 9'868
17.8%
7
Chile
CHF 9'836
18.0%
8
Uruguay
CHF 9'545
20.5%
9
Peru
CHF 9'353
22.1%
10
Brazil
CHF 9'300
22.5%
11
Argentina
CHF 7'794
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 10'462
12.8%
1
Mozambique
CHF 9'126
24.0%
2
Morocco
CHF 9'080
24.3%
3
Angola
CHF 8'883
26.0%
4
Ivory Coast
CHF 8'852
26.2%
5
Kenya
CHF 8'846
26.3%
6
Ghana
CHF 8'736
27.2%
7
Cameroon
CHF 8'415
29.9%
8
Nigeria
CHF 8'272
31.1%
9
Uganda
CHF 8'059
32.8%
10
Senegal
CHF 8'013
33.2%
11
Zambia
CHF 7'637
36.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 11'400
5.0%
1
Qatar
CHF 11'400
5.0%
2
Bahrain
CHF 11'040
8.0%
3
Oman
CHF 11'040
8.0%
4
Saudi Arabia
CHF 10'800
10.0%
5
Kuwait
CHF 10'680
11.0%
6
Israel
CHF 10'422
13.2%
7
Egypt
CHF 9'243
23.0%
8
Lebanon
CHF 9'167
23.6%
9
Turkey
CHF 6'628
44.8%
10
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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.