Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 18'000
Cantonal tax
- CHF 77
Communal tax
- CHF 64
Contributions to OASI, DI, APG
- CHF 954
Unemployment insurance
- CHF 198
Non-occupational Accident Insurance
- CHF 72
Total tax
- CHF 1'365
Net pay
* CHF 16'635
Marginal tax rate
11.7%
Average tax rate
7.6%
92.4%
Net pay
7.6%
Total tax
Total tax
Net pay
Summary
If you make CHF 18'000 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 1'365. That means that your net pay will be CHF 16'635 per year, or CHF 1'386 per month. Your average tax rate is 7.6% and your marginal tax rate is 11.7%. 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 11.70, hence, your net pay will only increase by CHF 88.30.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 883 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'415 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.