Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 16'400
Cantonal tax
- CHF 5.20
Communal tax
- CHF 6.20
Church tax
- CHF 0.80
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 869
Unemployment insurance
- CHF 180
Non-occupational Accident Insurance
- CHF 65.60
Total tax
- CHF 1'177
Net pay
* CHF 15'223
Marginal tax rate
8.6%
Average tax rate
7.2%
92.8%
Net pay
7.2%
Total tax
Total tax
Net pay
The Taxberg
CHF 15'223
Net pay
CHF 2'499
Tax the employer pays
CHF 1'177
Tax you pay
Total tax paid
CHF 3'676
Did you know your employer also pays tax on your salary? It costs the employer CHF 2'499 to pay you CHF 16'400. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.24 goes to the government.
Real tax rate
19.5%
So, with you and the employer both paying tax, what used to be a 7.2% tax rate now rises to 19.5%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make CHF 16'400 a year living in the region of Luzern, Switzerland, you will be taxed CHF 1'177. That means that your net pay will be CHF 15'223 per year, or CHF 1'269 per month. Your average tax rate is 7.2% and your marginal tax rate is 8.6%. 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 8.60, hence, your net pay will only increase by CHF 91.40.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 914 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'570 of net incomes.
North America
Country 
Net pay
Average tax
Rank
USA
CHF 14'130
13.8%
1
Canada
CHF 12'190
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 15'563
5.1%
1
Australia
CHF 15'013
8.5%
2
Thailand
CHF 14'951
8.8%
3
Taiwan
CHF 14'892
9.2%
4
South Korea
CHF 14'111
14.0%
5
Pakistan
CHF 13'861
15.5%
6
New Zealand
CHF 13'816
15.8%
7
Indonesia
CHF 13'658
16.7%
8
Malaysia
CHF 13'620
17.0%
9
Japan
CHF 13'180
19.6%
10
Singapore
CHF 13'061
20.4%
11
Kazakhstan
CHF 13'053
20.4%
12
Philippines
CHF 12'972
20.9%
13
Vietnam
CHF 12'366
24.6%
14
China
CHF 11'571
29.5%
15
India
CHF 11'355
30.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 14'827
9.6%
1
Puerto Rico
CHF 14'746
10.1%
2
Costa Rica
CHF 14'678
10.5%
3
Ecuador
CHF 14'501
11.6%
4
Colombia
CHF 14'252
13.1%
5
Panama
CHF 13'861
15.5%
6
Chile
CHF 13'316
18.8%
7
Mexico
CHF 13'154
19.8%
8
Peru
CHF 12'664
22.8%
9
Brazil
CHF 12'385
24.5%
10
Uruguay
CHF 12'307
25.0%
11
Argentina
CHF 10'654
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 13'718
16.4%
1
Mozambique
CHF 12'294
25.0%
2
Angola
CHF 12'084
26.3%
3
Kenya
CHF 11'926
27.3%
4
Morocco
CHF 11'895
27.5%
5
Ivory Coast
CHF 11'748
28.4%
6
Ghana
CHF 11'727
28.5%
7
Nigeria
CHF 11'265
31.3%
8
Cameroon
CHF 11'070
32.5%
9
Uganda
CHF 10'919
33.4%
10
Senegal
CHF 10'775
34.3%
11
Zambia
CHF 10'343
36.9%
12
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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.