Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 40'426
Direct Federal Tax
- CHF 145
Cantonal tax
- CHF 1'316
Communal tax
- CHF 1'440
Church tax
- CHF 255
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 2'143
Unemployment insurance
- CHF 445
Non-occupational Accident Insurance
- CHF 162
Pension fund contributions
- CHF 766
Total tax
- CHF 6'721
Net pay
* CHF 33'705
Marginal tax rate
28.7%
Average tax rate
16.6%
83.4%
Net pay
16.6%
Total tax
Total tax
Net pay
Summary
If you make CHF 40'426 a year living in the region of Luzern, Switzerland, you will be taxed CHF 6'721. That means that your net pay will be CHF 33'705 per year, or CHF 2'809 per month. Your average tax rate is 16.6% 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.