Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 3'000
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 159
Unemployment insurance
- CHF 33
Non-occupational Accident Insurance
- CHF 12
Total tax
- CHF 254
Net pay
* CHF 2'746
Marginal tax rate
6.8%
Average tax rate
8.5%
91.5%
Net pay
8.5%
Total tax
Total tax
Net pay
The Taxberg
CHF 2'746
Net pay
CHF 457
Tax the employer pays
CHF 254
Tax you pay
Total tax paid
CHF 711
Did you know your employer also pays tax on your salary? It costs the employer CHF 457 to pay you CHF 3'000. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.37 goes to the government.
Real tax rate
20.6%
So, with you and the employer both paying tax, what used to be a 8.5% tax rate now rises to 20.6%, meaning your real tax rate is actually 12.1% higher than what it seemed at first.
Summary
If you make CHF 3'000 a year living in the region of Luzern, Switzerland, you will be taxed CHF 254. That means that your net pay will be CHF 2'746 per year, or CHF 229 per month. Your average tax rate is 8.5% and your marginal tax rate is 6.8%. 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 6.80, hence, your net pay will only increase by CHF 93.20.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 932 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'660 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CHF 3'000
0.0%
1
Germany
CHF 3'000
0.0%
2
Austria
CHF 3'000
0.0%
3
Ireland
CHF 3'000
0.0%
4
Norway
CHF 3'000
0.0%
5
Spain
CHF 2'810
6.4%
6
Switzerland
CHF 2'772
7.6%
7
Italy
CHF 2'724
9.2%
8
France
CHF 2'709
9.7%
9
Czech Republic
CHF 2'670
11.0%
10
Luxembourg
CHF 2'668
11.1%
11
Russia
CHF 2'610
13.0%
12
Sweden
CHF 2'575
14.2%
13
Hungary
CHF 2'445
18.5%
14
Ukraine
CHF 2'415
19.5%
15
Poland
CHF 2'356
21.5%
16
Greece
CHF 2'345
21.9%
17
Portugal
CHF 2'233
25.6%
18
Finland
CHF 2'077
30.8%
19
Belgium
CHF 2'040
32.0%
20
Denmark
CHF 1'965
34.5%
21
Netherlands
CHF 1'887
37.1%
22
Romania
CHF 1'755
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 2'740
8.7%
1
Canada
CHF 2'594
13.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CHF 3'000
0.0%
1
Singapore
CHF 3'000
0.0%
2
Hong Kong
CHF 3'000
0.0%
3
Pakistan
CHF 2'963
1.2%
4
Thailand
CHF 2'850
5.0%
5
Philippines
CHF 2'838
5.4%
6
Indonesia
CHF 2'758
8.1%
7
Taiwan
CHF 2'734
8.9%
8
South Korea
CHF 2'679
10.7%
9
Malaysia
CHF 2'646
11.8%
10
New Zealand
CHF 2'643
11.9%
11
India
CHF 2'640
12.0%
12
China
CHF 2'604
13.2%
13
Vietnam
CHF 2'521
16.0%
14
Japan
CHF 2'438
18.7%
15
Kazakhstan
CHF 2'376
20.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Mexico
CHF 2'892
3.6%
1
Colombia
CHF 3'045
7.3%
2
Brazil
CHF 2'763
7.9%
3
Puerto Rico
CHF 2'761
8.0%
4
Ecuador
CHF 2'717
9.5%
5
Guatemala
CHF 2'712
9.6%
6
Costa Rica
CHF 2'685
10.5%
7
Panama
CHF 2'670
11.0%
8
Peru
CHF 2'625
12.5%
9
Chile
CHF 2'472
17.6%
10
Uruguay
CHF 2'435
18.8%
11
Argentina
CHF 2'317
22.8%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 2'970
1.0%
1
Morocco
CHF 2'780
7.4%
2
Kenya
CHF 2'578
14.1%
3
Ivory Coast
CHF 2'536
15.5%
4
Cameroon
CHF 2'531
15.6%
5
Mozambique
CHF 2'448
18.4%
6
Zambia
CHF 2'428
19.1%
7
Ghana
CHF 2'358
21.4%
8
Angola
CHF 2'292
23.6%
9
Senegal
CHF 2'226
25.8%
10
Uganda
CHF 2'210
26.3%
11
Nigeria
CHF 2'150
28.3%
12
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Middle East
Country 
Net pay
Average tax
Rank
Saudi Arabia
CHF 3'000
0.0%
1
United Arab Emirates
CHF 2'850
5.0%
2
Qatar
CHF 2'850
5.0%
3
Bahrain
CHF 2'760
8.0%
4
Oman
CHF 2'760
8.0%
5
Kuwait
CHF 2'670
11.0%
6
Israel
CHF 2'606
13.2%
7
Lebanon
CHF 2'417
19.5%
8
Egypt
CHF 2'363
21.2%
9
Turkey
CHF 1'914
36.2%
10
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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.