Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 25'376
Direct Federal Tax
- CHF 40.63
Cantonal tax
- CHF 287
Communal tax
- CHF 315
Church tax
- CHF 55.74
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 1'345
Unemployment insurance
- CHF 279
Non-occupational Accident Insurance
- CHF 102
Pension fund contributions
- CHF 184
Total tax
- CHF 2'658
Net pay
* CHF 22'718
Marginal tax rate
23.6%
Average tax rate
10.5%
89.5%
Net pay
10.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 25'376 a year living in the region of Luzern, Switzerland, you will be taxed CHF 2'658. That means that your net pay will be CHF 22'718 per year, or CHF 1'893 per month. Your average tax rate is 10.5% and your marginal tax rate is 23.6%. 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 23.60, hence, your net pay will only increase by CHF 76.40.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 764 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'820 of net incomes.
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 22'943
9.6%
1
Puerto Rico
CHF 22'337
12.0%
2
Costa Rica
CHF 22'223
12.4%
3
Ecuador
CHF 21'557
15.1%
4
Colombia
CHF 20'716
18.4%
5
Panama
CHF 20'651
18.6%
6
Chile
CHF 20'343
19.8%
7
Mexico
CHF 19'553
23.0%
8
Peru
CHF 19'387
23.6%
9
Brazil
CHF 18'892
25.6%
10
Uruguay
CHF 18'328
27.8%
11
Argentina
CHF 16'488
35.0%
12
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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.