Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 48'730
Direct Federal Tax
- CHF 212
Cantonal tax
- CHF 2'464
Communal tax
- CHF 2'053
Contributions to OASI, DI, APG
- CHF 2'583
Unemployment insurance
- CHF 536
Non-occupational Accident Insurance
- CHF 195
Pension fund contributions
- CHF 1'182
Total tax
- CHF 9'225
Net pay
* CHF 39'505
Marginal tax rate
32.2%
Average tax rate
18.9%
81.1%
Net pay
18.9%
Total tax
Total tax
Net pay
The Taxberg
CHF 39'505
Net pay
CHF 8'606
Tax the employer pays
CHF 9'225
Tax you pay
Total tax paid
CHF 17'831
Did you know your employer also pays tax on your salary? It costs the employer CHF 8'606 to pay you CHF 48'730. In other words, every time you spend CHF 10 of your hard-earned money, CHF 3.66 goes to the government.
Real tax rate
31.1%
So, with you and the employer both paying tax, what used to be a 18.9% tax rate now rises to 31.1%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 48'730 a year living in the region of Fribourg, Switzerland, you will be taxed CHF 9'225. That means that your net pay will be CHF 39'505 per year, or CHF 3'292 per month. Your average tax rate is 18.9% and your marginal tax rate is 32.2%. 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 32.20, hence, your net pay will only increase by CHF 67.80.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 678 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'390 of net incomes.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 42'395
13.0%
1
Switzerland
CHF 40'753
16.4%
2
Hungary
CHF 39'715
18.5%
3
Ukraine
CHF 39'228
19.5%
4
United Kingdom
CHF 37'259
23.5%
5
Czech Republic
CHF 37'200
23.7%
6
France
CHF 36'546
25.0%
7
Norway
CHF 35'867
26.4%
8
Ireland
CHF 35'856
26.4%
9
Spain
CHF 34'519
29.2%
10
Luxembourg
CHF 32'850
32.6%
11
Denmark
CHF 32'789
32.7%
12
Sweden
CHF 32'783
32.7%
13
Austria
CHF 32'657
33.0%
14
Greece
CHF 31'032
36.3%
15
Netherlands
CHF 30'666
37.1%
16
Poland
CHF 30'478
37.5%
17
Germany
CHF 30'050
38.3%
18
Finland
CHF 28'538
41.4%
19
Romania
CHF 28'507
41.5%
20
Italy
CHF 28'105
42.3%
21
Portugal
CHF 27'044
44.5%
22
Belgium
CHF 23'097
52.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 38'108
21.8%
1
Canada
CHF 34'611
29.0%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 43'814
10.1%
1
Chile
CHF 40'439
17.0%
2
Costa Rica
CHF 40'160
17.6%
3
Puerto Rico
CHF 39'698
18.5%
4
Panama
CHF 38'301
21.4%
5
Ecuador
CHF 37'925
22.2%
6
Colombia
CHF 36'472
25.2%
7
Peru
CHF 36'211
25.7%
8
Brazil
CHF 35'824
26.5%
9
Mexico
CHF 35'119
27.9%
10
Uruguay
CHF 32'813
32.7%
11
Argentina
CHF 31'668
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 46'293
5.0%
1
Qatar
CHF 46'293
5.0%
2
Bahrain
CHF 44'832
8.0%
3
Oman
CHF 44'832
8.0%
4
Saudi Arabia
CHF 43'857
10.0%
5
Kuwait
CHF 43'370
11.0%
6
Israel
CHF 37'540
23.0%
7
Egypt
CHF 36'791
24.5%
8
Lebanon
CHF 36'714
24.7%
9
Turkey
CHF 28'550
41.4%
10
Show more
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.