Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 24'155
Direct Federal Tax
- CHF 31.58
Cantonal tax
- CHF 226
Communal tax
- CHF 248
Church tax
- CHF 43.90
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 1'280
Unemployment insurance
- CHF 266
Non-occupational Accident Insurance
- CHF 96.62
Pension fund contributions
- CHF 149
Total tax
- CHF 2'391
Net pay
* CHF 21'764
Marginal tax rate
21.1%
Average tax rate
9.9%
90.1%
Net pay
9.9%
Total tax
Total tax
Net pay
The Taxberg
CHF 21'764
Net pay
CHF 3'829
Tax the employer pays
CHF 2'391
Tax you pay
Total tax paid
CHF 6'220
Did you know your employer also pays tax on your salary? It costs the employer CHF 3'829 to pay you CHF 24'155. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.57 goes to the government.
Real tax rate
22.2%
So, with you and the employer both paying tax, what used to be a 9.9% tax rate now rises to 22.2%, meaning your real tax rate is actually 12.3% higher than what it seemed at first.
Summary
If you make CHF 24'155 a year living in the region of Luzern, Switzerland, you will be taxed CHF 2'391. That means that your net pay will be CHF 21'764 per year, or CHF 1'814 per month. Your average tax rate is 9.9% 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.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Jura
CHF 21'741
10.0%
1
Nidwalden
CHF 21'729
10.0%
2
App. Innerrhoden
CHF 21'696
10.2%
3
Basel-Landschaft
CHF 21'692
10.2%
4
Glarus
CHF 21'680
10.2%
5
Neuchâtel
CHF 21'676
10.3%
6
Obwalden
CHF 21'654
10.4%
7
Uri
CHF 21'645
10.4%
8
Zurich
CHF 21'618
10.5%
9
St. Gallen
CHF 21'596
10.6%
10
Solothurn
CHF 21'493
11.0%
11
App. Ausserrhoden
CHF 21'316
11.8%
12
Bern
CHF 21'079
12.7%
13
Basel-Stadt
CHF 22'332
7.5%
14
Graubünden
CHF 22'315
7.6%
15
Vaud
CHF 22'312
7.6%
16
Geneva
CHF 22'277
7.8%
17
Zug
CHF 22'268
7.8%
18
Aargau
CHF 22'149
8.3%
19
Thurgau
CHF 21'975
9.0%
20
Ticino
CHF 21'946
9.1%
21
Valais
CHF 21'888
9.4%
22
Schaffhausen
CHF 21'836
9.6%
23
Schwyz
CHF 21'807
9.7%
24
Fribourg
CHF 21'756
9.9%
25
Lucerne
CHF 21'764
9.9%
26
Show more
Europe
Country 
Net pay
Average tax
Rank
Switzerland
CHF 21'618
10.5%
1
Ireland
CHF 21'128
12.5%
2
Russia
CHF 21'015
13.0%
3
United Kingdom
CHF 20'856
13.7%
4
France
CHF 20'451
15.3%
5
Hungary
CHF 19'686
18.5%
6
Norway
CHF 19'647
18.7%
7
Luxembourg
CHF 19'475
19.4%
8
Ukraine
CHF 19'445
19.5%
9
Austria
CHF 19'211
20.5%
10
Spain
CHF 19'107
20.9%
11
Czech Republic
CHF 19'015
21.3%
12
Sweden
CHF 17'324
28.3%
13
Greece
CHF 17'281
28.5%
14
Italy
CHF 17'224
28.7%
15
Germany
CHF 17'154
29.0%
16
Poland
CHF 16'522
31.6%
17
Denmark
CHF 16'203
32.9%
18
Finland
CHF 15'892
34.2%
19
Portugal
CHF 15'389
36.3%
20
Netherlands
CHF 15'200
37.1%
21
Romania
CHF 14'131
41.5%
22
Belgium
CHF 14'067
41.8%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 19'968
17.3%
1
Canada
CHF 17'878
26.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 22'696
6.0%
1
Taiwan
CHF 21'603
10.6%
2
Thailand
CHF 21'289
11.9%
3
Australia
CHF 21'079
12.7%
4
South Korea
CHF 20'175
16.5%
5
New Zealand
CHF 20'080
16.9%
6
Kazakhstan
CHF 19'335
20.0%
7
Indonesia
CHF 19'299
20.1%
8
Pakistan
CHF 19'293
20.1%
9
Singapore
CHF 19'043
21.2%
10
Japan
CHF 18'960
21.5%
11
Malaysia
CHF 18'893
21.8%
12
Philippines
CHF 18'212
24.6%
13
Vietnam
CHF 17'568
27.3%
14
China
CHF 16'544
31.5%
15
India
CHF 15'759
34.8%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 21'839
9.6%
1
Puerto Rico
CHF 21'321
11.7%
2
Costa Rica
CHF 21'239
12.1%
3
Ecuador
CHF 20'618
14.6%
4
Colombia
CHF 19'862
17.8%
5
Panama
CHF 19'728
18.3%
6
Chile
CHF 19'417
19.6%
7
Mexico
CHF 18'722
22.5%
8
Peru
CHF 18'491
23.5%
9
Brazil
CHF 18'007
25.5%
10
Uruguay
CHF 17'452
27.8%
11
Argentina
CHF 15'695
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 19'069
21.1%
1
Angola
CHF 17'725
26.6%
2
Mozambique
CHF 17'648
26.9%
3
Kenya
CHF 17'355
28.2%
4
Ghana
CHF 16'857
30.2%
5
Ivory Coast
CHF 16'813
30.4%
6
Morocco
CHF 16'628
31.2%
7
Nigeria
CHF 16'540
31.5%
8
Uganda
CHF 15'960
33.9%
9
Cameroon
CHF 15'792
34.6%
10
Senegal
CHF 15'500
35.8%
11
Zambia
CHF 15'112
37.4%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 22'947
5.0%
1
Qatar
CHF 22'947
5.0%
2
Bahrain
CHF 22'223
8.0%
3
Oman
CHF 22'223
8.0%
4
Saudi Arabia
CHF 21'740
10.0%
5
Kuwait
CHF 21'498
11.0%
6
Israel
CHF 20'316
15.9%
7
Egypt
CHF 18'360
24.0%
8
Lebanon
CHF 18'283
24.3%
9
Turkey
CHF 14'237
41.1%
10
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.