Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 100'000
Direct Federal Tax
- CHF 1'897
Cantonal tax
- CHF 5'478
Communal tax
- CHF 5'992
Church tax
- CHF 1'061
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 5'300
Unemployment insurance
- CHF 1'100
Non-occupational Accident Insurance
- CHF 400
Pension fund contributions
- CHF 3'536
Total tax
- CHF 24'814
Net pay
* CHF 75'186
Marginal tax rate
32.0%
Average tax rate
24.8%
75.2%
Net pay
24.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 100'000 a year living in the region of Luzern, Switzerland, you will be taxed CHF 24'814. That means that your net pay will be CHF 75'186 per year, or CHF 6'266 per month. Your average tax rate is 24.8% and your marginal tax rate is 32.0%. 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 31.96, hence, your net pay will only increase by CHF 68.04.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 680 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'402 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.