Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 19'850
Cantonal tax
- CHF 43.75
Communal tax
- CHF 47.60
Church tax
- CHF 8.55
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 1'052
Unemployment insurance
- CHF 218
Non-occupational Accident Insurance
- CHF 79.40
Total tax
- CHF 1'500
Net pay
* CHF 18'350
Marginal tax rate
10.2%
Average tax rate
7.6%
92.4%
Net pay
7.6%
Total tax
Total tax
Net pay
The Taxberg
CHF 18'350
Net pay
CHF 3'024
Tax the employer pays
CHF 1'500
Tax you pay
Total tax paid
CHF 4'524
Did you know your employer also pays tax on your salary? It costs the employer CHF 3'024 to pay you CHF 19'850. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.28 goes to the government.
Real tax rate
19.8%
So, with you and the employer both paying tax, what used to be a 7.6% tax rate now rises to 19.8%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 19'850 a year living in the region of Luzern, Switzerland, you will be taxed CHF 1'500. That means that your net pay will be CHF 18'350 per year, or CHF 1'529 per month. Your average tax rate is 7.6% and your marginal tax rate is 10.2%. 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 10.20, hence, your net pay will only increase by CHF 89.80.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 898 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'490 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Ireland
CHF 18'272
8.0%
1
Switzerland
CHF 18'177
8.4%
2
United Kingdom
CHF 17'982
9.4%
3
Russia
CHF 17'270
13.0%
4
France
CHF 17'014
14.3%
5
Norway
CHF 16'768
15.5%
6
Luxembourg
CHF 16'432
17.2%
7
Austria
CHF 16'339
17.7%
8
Hungary
CHF 16'178
18.5%
9
Spain
CHF 16'135
18.7%
10
Ukraine
CHF 15'979
19.5%
11
Czech Republic
CHF 15'829
20.3%
12
Italy
CHF 14'878
25.1%
13
Germany
CHF 14'723
25.8%
14
Greece
CHF 14'497
27.0%
15
Sweden
CHF 14'438
27.3%
16
Poland
CHF 13'773
30.6%
17
Denmark
CHF 13'301
33.0%
18
Finland
CHF 13'241
33.3%
19
Portugal
CHF 13'063
34.2%
20
Netherlands
CHF 12'491
37.1%
21
Belgium
CHF 12'349
37.8%
22
Romania
CHF 11'612
41.5%
23
Show more
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.