Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 15'400
Cantonal tax
- CHF 48
Communal tax
- CHF 40
Contributions to OASI, DI, APG
- CHF 816
Unemployment insurance
- CHF 169
Non-occupational Accident Insurance
- CHF 61.60
Total tax
- CHF 1'135
Net pay
* CHF 14'265
Marginal tax rate
6.8%
Average tax rate
7.4%
92.6%
Net pay
7.4%
Total tax
Total tax
Net pay
The Taxberg
CHF 14'265
Net pay
CHF 2'346
Tax the employer pays
CHF 1'135
Tax you pay
Total tax paid
CHF 3'481
Did you know your employer also pays tax on your salary? It costs the employer CHF 2'346 to pay you CHF 15'400. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.26 goes to the government.
Real tax rate
19.6%
So, with you and the employer both paying tax, what used to be a 7.4% tax rate now rises to 19.6%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 15'400 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 1'135. That means that your net pay will be CHF 14'265 per year, or CHF 1'189 per month. Your average tax rate is 7.4% 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.
Tax per region
Region
Net pay
Average tax
Rank
Aargau
CHF 14'353
6.8%
1
Basel-Stadt
CHF 14'353
6.8%
2
Glarus
CHF 14'353
6.8%
3
Graubünden
CHF 14'353
6.8%
4
Jura
CHF 14'353
6.8%
5
Obwalden
CHF 14'353
6.8%
6
St. Gallen
CHF 14'353
6.8%
7
Thurgau
CHF 14'353
6.8%
8
Vaud
CHF 14'353
6.8%
9
Zug
CHF 14'353
6.8%
10
Neuchâtel
CHF 14'337
6.9%
11
Ticino
CHF 14'333
6.9%
12
Bern
CHF 14'323
7.0%
13
Geneva
CHF 14'318
7.0%
14
Valais
CHF 14'319
7.0%
15
Lucerne
CHF 14'301
7.1%
16
Nidwalden
CHF 14'296
7.2%
17
Schaffhausen
CHF 14'293
7.2%
18
Schwyz
CHF 14'289
7.2%
19
Basel-Landschaft
CHF 14'270
7.3%
20
Solothurn
CHF 14'283
7.3%
21
Fribourg
CHF 14'265
7.4%
22
Uri
CHF 14'253
7.4%
23
App. Ausserrhoden
CHF 14'237
7.5%
24
Zurich
CHF 14'249
7.5%
25
App. Innerrhoden
CHF 14'205
7.8%
26
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 13'357
13.3%
1
Canada
CHF 11'473
25.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 14'618
5.1%
1
Australia
CHF 14'287
7.2%
2
Thailand
CHF 14'101
8.4%
3
Taiwan
CHF 14'023
8.9%
4
South Korea
CHF 13'329
13.5%
5
Pakistan
CHF 13'111
14.9%
6
New Zealand
CHF 13'005
15.6%
7
Indonesia
CHF 12'917
16.1%
8
Malaysia
CHF 12'904
16.2%
9
Japan
CHF 12'411
19.4%
10
Singapore
CHF 12'280
20.3%
11
Philippines
CHF 12'275
20.3%
12
Kazakhstan
CHF 12'243
20.5%
13
Vietnam
CHF 11'687
24.1%
14
China
CHF 10'873
29.4%
15
India
CHF 10'787
30.0%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 13'923
9.6%
1
Puerto Rico
CHF 13'892
9.8%
2
Costa Rica
CHF 13'783
10.5%
3
Ecuador
CHF 13'686
11.1%
4
Colombia
CHF 13'485
12.4%
5
Panama
CHF 13'104
14.9%
6
Chile
CHF 12'525
18.7%
7
Mexico
CHF 12'417
19.4%
8
Peru
CHF 11'912
22.7%
9
Uruguay
CHF 11'750
23.7%
10
Brazil
CHF 11'660
24.3%
11
Argentina
CHF 10'004
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 14'630
5.0%
1
Qatar
CHF 14'630
5.0%
2
Bahrain
CHF 14'168
8.0%
3
Oman
CHF 14'168
8.0%
4
Saudi Arabia
CHF 13'860
10.0%
5
Kuwait
CHF 13'706
11.0%
6
Israel
CHF 13'375
13.2%
7
Egypt
CHF 11'793
23.4%
8
Lebanon
CHF 11'717
23.9%
9
Turkey
CHF 8'778
43.0%
10
Show more
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.