Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 21'252
Direct Federal Tax
- CHF 9.52
Cantonal tax
- CHF 189
Communal tax
- CHF 157
Contributions to OASI, DI, APG
- CHF 1'126
Unemployment insurance
- CHF 234
Non-occupational Accident Insurance
- CHF 85.01
Pension fund contributions
- CHF 44.82
Total tax
- CHF 1'846
Net pay
* CHF 19'406
Marginal tax rate
19.1%
Average tax rate
8.7%
91.3%
Net pay
8.7%
Total tax
Total tax
Net pay
The Taxberg
CHF 19'406
Net pay
CHF 3'283
Tax the employer pays
CHF 1'846
Tax you pay
Total tax paid
CHF 5'128
Did you know your employer also pays tax on your salary? It costs the employer CHF 3'283 to pay you CHF 21'252. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.41 goes to the government.
Real tax rate
20.9%
So, with you and the employer both paying tax, what used to be a 8.7% tax rate now rises to 20.9%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 21'252 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 1'846. That means that your net pay will be CHF 19'406 per year, or CHF 1'617 per month. Your average tax rate is 8.7% and your marginal tax rate is 19.1%. 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 19.06, hence, your net pay will only increase by CHF 80.94.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 809 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'047 of net incomes.
North America
Country 
Net pay
Average tax
Rank
USA
CHF 17'808
16.2%
1
Canada
CHF 15'787
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 20'062
5.6%
1
Taiwan
CHF 19'094
10.2%
2
Thailand
CHF 18'975
10.7%
3
Australia
CHF 18'786
11.6%
4
South Korea
CHF 17'905
15.8%
5
New Zealand
CHF 17'752
16.5%
6
Pakistan
CHF 17'333
18.4%
7
Indonesia
CHF 17'188
19.1%
8
Kazakhstan
CHF 16'984
20.1%
9
Malaysia
CHF 16'962
20.2%
10
Japan
CHF 16'910
20.4%
11
Singapore
CHF 16'820
20.9%
12
Philippines
CHF 16'252
23.5%
13
Vietnam
CHF 15'623
26.5%
14
China
CHF 14'955
29.6%
15
India
CHF 14'111
33.6%
16
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 20'189
5.0%
1
Qatar
CHF 20'189
5.0%
2
Bahrain
CHF 19'552
8.0%
3
Oman
CHF 19'552
8.0%
4
Saudi Arabia
CHF 19'127
10.0%
5
Kuwait
CHF 18'914
11.0%
6
Israel
CHF 18'119
14.7%
7
Egypt
CHF 16'182
23.9%
8
Lebanon
CHF 16'106
24.2%
9
Turkey
CHF 12'479
41.3%
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.