Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 18'000
Cantonal tax
- CHF 17
Communal tax
- CHF 18
Church tax
- CHF 3
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 954
Unemployment insurance
- CHF 198
Non-occupational Accident Insurance
- CHF 72
Total tax
- CHF 1'312
Net pay
* CHF 16'688
Marginal tax rate
10.1%
Average tax rate
7.3%
92.7%
Net pay
7.3%
Total tax
Total tax
Net pay
The Taxberg
CHF 16'688
Net pay
CHF 2'742
Tax the employer pays
CHF 1'312
Tax you pay
Total tax paid
CHF 4'054
Did you know your employer also pays tax on your salary? It costs the employer CHF 2'742 to pay you CHF 18'000. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.25 goes to the government.
Real tax rate
19.5%
So, with you and the employer both paying tax, what used to be a 7.3% tax rate now rises to 19.5%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 18'000 a year living in the region of Luzern, Switzerland, you will be taxed CHF 1'312. That means that your net pay will be CHF 16'688 per year, or CHF 1'391 per month. Your average tax rate is 7.3% and your marginal tax rate is 10.1%. 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 10.10, hence, your net pay will only increase by CHF 89.90.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 899 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'495 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Ireland
CHF 17'124
4.9%
1
United Kingdom
CHF 16'747
7.0%
2
Switzerland
CHF 16'562
8.0%
3
Russia
CHF 15'660
13.0%
4
France
CHF 15'527
13.7%
5
Norway
CHF 15'393
14.5%
6
Luxembourg
CHF 15'084
16.2%
7
Austria
CHF 15'051
16.4%
8
Spain
CHF 14'834
17.6%
9
Hungary
CHF 14'670
18.5%
10
Ukraine
CHF 14'490
19.5%
11
Czech Republic
CHF 14'460
19.7%
12
Italy
CHF 13'826
23.2%
13
Germany
CHF 13'675
24.0%
14
Greece
CHF 13'277
26.2%
15
Sweden
CHF 13'198
26.7%
16
Poland
CHF 12'591
30.1%
17
Finland
CHF 12'090
32.8%
18
Denmark
CHF 12'057
33.0%
19
Portugal
CHF 12'011
33.3%
20
Belgium
CHF 11'491
36.2%
21
Netherlands
CHF 11'327
37.1%
22
Romania
CHF 10'530
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 15'355
14.7%
1
Canada
CHF 13'377
25.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 17'058
5.2%
1
Thailand
CHF 16'305
9.4%
2
Taiwan
CHF 16'282
9.5%
3
Australia
CHF 16'217
9.9%
4
South Korea
CHF 15'362
14.7%
5
New Zealand
CHF 15'114
16.0%
6
Pakistan
CHF 15'057
16.4%
7
Indonesia
CHF 14'822
17.7%
8
Malaysia
CHF 14'731
18.2%
9
Japan
CHF 14'410
20.0%
10
Kazakhstan
CHF 14'349
20.3%
11
Singapore
CHF 14'307
20.5%
12
Philippines
CHF 14'057
21.9%
13
Vietnam
CHF 13'440
25.3%
14
China
CHF 12'687
29.5%
15
India
CHF 12'263
31.9%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 16'274
9.6%
1
Puerto Rico
CHF 16'111
10.5%
2
Costa Rica
CHF 16'103
10.5%
3
Ecuador
CHF 15'795
12.3%
4
Colombia
CHF 15'473
14.0%
5
Panama
CHF 15'071
16.3%
6
Chile
CHF 14'582
19.0%
7
Mexico
CHF 14'333
20.4%
8
Peru
CHF 13'868
23.0%
9
Brazil
CHF 13'545
24.8%
10
Uruguay
CHF 13'271
26.3%
11
Argentina
CHF 11'694
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 14'855
17.5%
1
Mozambique
CHF 13'446
25.3%
2
Angola
CHF 13'248
26.4%
3
Kenya
CHF 13'046
27.5%
4
Morocco
CHF 12'890
28.4%
5
Ivory Coast
CHF 12'801
28.9%
6
Ghana
CHF 12'785
29.0%
7
Nigeria
CHF 12'353
31.4%
8
Cameroon
CHF 12'045
33.1%
9
Uganda
CHF 11'959
33.6%
10
Senegal
CHF 11'770
34.6%
11
Zambia
CHF 11'327
37.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 17'100
5.0%
1
Qatar
CHF 17'100
5.0%
2
Bahrain
CHF 16'560
8.0%
3
Oman
CHF 16'560
8.0%
4
Saudi Arabia
CHF 16'200
10.0%
5
Kuwait
CHF 16'020
11.0%
6
Israel
CHF 15'621
13.2%
7
Egypt
CHF 13'743
23.7%
8
Lebanon
CHF 13'667
24.1%
9
Turkey
CHF 10'423
42.1%
10
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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.