Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 10
Total tax
0
Net pay
* CHF 10
Marginal tax rate
6.3%
Average tax rate
504.7%
100.0%
Net pay
0.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 10 a year living in the region of Luzern, Switzerland, you will be taxed 0. That means that your net pay will be CHF 10 per year, or CHF 0.83 per month. Your average tax rate is 504.7% and your marginal tax rate is 6.3%. 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 6.33, hence, your net pay will only increase by CHF 93.67.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 937 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'684 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.