Salary Rate
Year
Month
Semimonthly
Week
Day
Hour
Withholding
Salary
CHF 50'000
Direct Federal Tax
- CHF 252
Cantonal tax
- CHF 2'078
Communal tax
- CHF 2'403
Church tax
- CHF 324
Old age and invalidity
- CHF 2'562
Unemployment insurance
- CHF 550
Total tax
- CHF 8'169
Net pay
* CHF 41'831
Marginal tax rate
26.1%
Average tax rate
16.3%
83.7%
Net pay
16.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 50'000 a year living in the region of Luzern, Switzerland, you will be taxed CHF 8'169. That means that your net pay will be CHF 41'831 per year, or CHF 3'486 per month. Your average tax rate is 16.3% and your marginal tax rate is 26.1%. 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 26.08, hence, your net pay will only increase by CHF 73.92.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 739 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'696 of net incomes.
NOTE* Withholding is calculated based on the Luzern 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.