Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 23'016
Direct Federal Tax
- CHF 22.92
Cantonal tax
- CHF 177
Communal tax
- CHF 194
Church tax
- CHF 34.33
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 1'220
Unemployment insurance
- CHF 253
Non-occupational Accident Insurance
- CHF 92.06
Pension fund contributions
- CHF 108
Total tax
- CHF 2'151
Net pay
* CHF 20'865
Marginal tax rate
21.1%
Average tax rate
9.3%
90.7%
Net pay
9.3%
Total tax
Total tax
Net pay
The Taxberg
CHF 20'865
Net pay
CHF 3'614
Tax the employer pays
CHF 2'151
Tax you pay
Total tax paid
CHF 5'765
Did you know your employer also pays tax on your salary? It costs the employer CHF 3'614 to pay you CHF 23'016. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.50 goes to the government.
Real tax rate
21.6%
So, with you and the employer both paying tax, what used to be a 9.3% tax rate now rises to 21.6%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make CHF 23'016 a year living in the region of Luzern, Switzerland, you will be taxed CHF 2'151. That means that your net pay will be CHF 20'865 per year, or CHF 1'739 per month. Your average tax rate is 9.3% 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.
North America
Country 
Net pay
Average tax
Rank
USA
CHF 19'125
16.9%
1
Canada
CHF 17'068
25.8%
2
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.