Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 21'474
Direct Federal Tax
- CHF 11.20
Cantonal tax
- CHF 110
Communal tax
- CHF 120
Church tax
- CHF 21.38
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 1'138
Unemployment insurance
- CHF 236
Non-occupational Accident Insurance
- CHF 85.90
Pension fund contributions
- CHF 52.77
Total tax
- CHF 1'826
Net pay
* CHF 19'648
Marginal tax rate
21.1%
Average tax rate
8.5%
91.5%
Net pay
8.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 21'474 a year living in the region of Luzern, Switzerland, you will be taxed CHF 1'826. That means that your net pay will be CHF 19'648 per year, or CHF 1'637 per month. Your average tax rate is 8.5% and your marginal tax rate is 21.1%. 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 21.08, hence, your net pay will only increase by CHF 78.92.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 789 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'946 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.