Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 18'980
Cantonal tax
- CHF 103
Communal tax
- CHF 85.56
Contributions to OASI, DI, APG
- CHF 1'006
Unemployment insurance
- CHF 209
Non-occupational Accident Insurance
- CHF 75.92
Total tax
- CHF 1'480
Net pay
* CHF 17'500
Marginal tax rate
12.3%
Average tax rate
7.8%
92.2%
Net pay
7.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 18'980 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 1'480. That means that your net pay will be CHF 17'500 per year, or CHF 1'458 per month. Your average tax rate is 7.8% and your marginal tax rate is 12.3%. 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 12.34, hence, your net pay will only increase by CHF 87.66.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 877 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'383 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.