Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 288
Cantonal tax
- CHF 48
Communal tax
- CHF 40
Contributions to OASI, DI, APG
- CHF 15.40
Unemployment insurance
- CHF 2.88
Non-occupational Accident Insurance
- CHF 1.44
Total tax
- CHF 108
Net pay
* CHF 180
Marginal tax rate
6.5%
Average tax rate
37.4%
62.6%
Net pay
37.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 288 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 108. That means that your net pay will be CHF 180 per year, or CHF 15.02 per month. Your average tax rate is 37.4% and your marginal tax rate is 6.5%. 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 6.50, hence, your net pay will only increase by CHF 93.50.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 935 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'675 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.