Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 310
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 16.50
Unemployment insurance
- CHF 3.10
Non-occupational Accident Insurance
- CHF 1.55
Total tax
- CHF 71.15
Net pay
* CHF 239
Marginal tax rate
6.6%
Average tax rate
23.0%
77.0%
Net pay
23.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 310 a year living in the region of Luzern, Switzerland, you will be taxed CHF 71.15. That means that your net pay will be CHF 239 per year, or CHF 19.90 per month. Your average tax rate is 23.0% and your marginal tax rate is 6.6%. 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 6.55, hence, your net pay will only increase by CHF 93.45.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 935 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'673 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.