Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 31'321
Direct Federal Tax
- CHF 81.98
Cantonal tax
- CHF 806
Communal tax
- CHF 671
Contributions to OASI, DI, APG
- CHF 1'660
Unemployment insurance
- CHF 345
Non-occupational Accident Insurance
- CHF 125
Pension fund contributions
- CHF 311
Total tax
- CHF 4'000
Net pay
* CHF 27'321
Marginal tax rate
26.4%
Average tax rate
12.8%
87.2%
Net pay
12.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 31'321 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 4'000. That means that your net pay will be CHF 27'321 per year, or CHF 2'277 per month. Your average tax rate is 12.8% and your marginal tax rate is 26.4%. 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 26.36, hence, your net pay will only increase by CHF 73.64.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 736 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'682 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.