Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 104'000
Direct Federal Tax
- CHF 2'127
Cantonal tax
- CHF 9'078
Communal tax
- CHF 6'052
Contributions to OASI, DI, APG
- CHF 5'512
Unemployment insurance
- CHF 1'144
Non-occupational Accident Insurance
- CHF 416
Pension fund contributions
- CHF 3'676
Total tax
- CHF 28'005
Net pay
* CHF 75'995
Marginal tax rate
37.8%
Average tax rate
26.9%
73.1%
Net pay
26.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 104'000 a year living in the region of Jura, Switzerland, you will be taxed CHF 28'005. That means that your net pay will be CHF 75'995 per year, or CHF 6'333 per month. Your average tax rate is 26.9% and your marginal tax rate is 37.8%. 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 37.79, hence, your net pay will only increase by CHF 62.21.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 622 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'111 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 90'480
13.0%
1
Hungary
CHF 84'760
18.5%
2
Ukraine
CHF 83'720
19.5%
3
Czech Republic
CHF 79'149
23.9%
4
Switzerland
CHF 79'046
24.0%
5
United Kingdom
CHF 69'443
33.2%
6
France
CHF 68'927
33.7%
7
Norway
CHF 66'603
36.0%
8
Spain
CHF 65'689
36.8%
9
Denmark
CHF 64'642
37.8%
10
Austria
CHF 63'376
39.1%
11
Ireland
CHF 62'979
39.4%
12
Poland
CHF 62'288
40.1%
13
Romania
CHF 60'840
41.5%
14
Netherlands
CHF 60'610
41.7%
15
Sweden
CHF 60'423
41.9%
16
Greece
CHF 60'052
42.3%
17
Luxembourg
CHF 58'065
44.2%
18
Germany
CHF 56'609
45.6%
19
Italy
CHF 53'601
48.5%
20
Finland
CHF 51'790
50.2%
21
Portugal
CHF 47'919
53.9%
22
Belgium
CHF 43'666
58.0%
23
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NOTE* Withholding is calculated based on the Jura 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.