Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 40'001
Direct Federal Tax
- CHF 142
Cantonal tax
- CHF 1'286
Communal tax
- CHF 1'407
Church tax
- CHF 249
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 2'120
Unemployment insurance
- CHF 440
Non-occupational Accident Insurance
- CHF 160
Pension fund contributions
- CHF 745
Total tax
- CHF 6'599
Net pay
* CHF 33'402
Marginal tax rate
28.7%
Average tax rate
16.5%
83.5%
Net pay
16.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 40'001 a year living in the region of Luzern, Switzerland, you will be taxed CHF 6'599. That means that your net pay will be CHF 33'402 per year, or CHF 2'783 per month. Your average tax rate is 16.5% and your marginal tax rate is 28.7%. 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 28.68, hence, your net pay will only increase by CHF 71.32.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 713 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'566 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.