Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 4'200
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 223
Unemployment insurance
- CHF 46.20
Non-occupational Accident Insurance
- CHF 16.80
Total tax
- CHF 336
Net pay
* CHF 3'864
Marginal tax rate
6.8%
Average tax rate
8.0%
92.0%
Net pay
8.0%
Total tax
Total tax
Net pay
The Taxberg
CHF 3'864
Net pay
CHF 640
Tax the employer pays
CHF 336
Tax you pay
Total tax paid
CHF 975
Did you know your employer also pays tax on your salary? It costs the employer CHF 640 to pay you CHF 4'200. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.32 goes to the government.
Real tax rate
20.2%
So, with you and the employer both paying tax, what used to be a 8% tax rate now rises to 20.2%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 4'200 a year living in the region of Luzern, Switzerland, you will be taxed CHF 336. That means that your net pay will be CHF 3'864 per year, or CHF 322 per month. Your average tax rate is 8.0% 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.
Tax per region
Region
Net pay
Average tax
Rank
Aargau
CHF 3'914
6.8%
1
App. Ausserrhoden
CHF 3'914
6.8%
2
App. Innerrhoden
CHF 3'914
6.8%
3
Basel-Stadt
CHF 3'914
6.8%
4
Bern
CHF 3'914
6.8%
5
Glarus
CHF 3'914
6.8%
6
Graubünden
CHF 3'914
6.8%
7
Jura
CHF 3'914
6.8%
8
Obwalden
CHF 3'914
6.8%
9
Schwyz
CHF 3'914
6.8%
10
St. Gallen
CHF 3'914
6.8%
11
Thurgau
CHF 3'914
6.8%
12
Vaud
CHF 3'914
6.8%
13
Zug
CHF 3'914
6.8%
14
Basel-Landschaft
CHF 3'905
7.0%
15
Neuchâtel
CHF 3'904
7.0%
16
Ticino
CHF 3'894
7.3%
17
Zurich
CHF 3'890
7.4%
18
Geneva
CHF 3'879
7.6%
19
Valais
CHF 3'880
7.6%
20
Lucerne
CHF 3'864
8.0%
21
Nidwalden
CHF 3'864
8.0%
22
Schaffhausen
CHF 3'854
8.2%
23
Solothurn
CHF 3'844
8.5%
24
Fribourg
CHF 3'826
8.9%
25
Uri
CHF 3'814
9.2%
26
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Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CHF 4'200
0.0%
1
Germany
CHF 4'200
0.0%
2
Austria
CHF 4'200
0.0%
3
Ireland
CHF 4'200
0.0%
4
Norway
CHF 4'200
0.0%
5
Spain
CHF 3'933
6.4%
6
Switzerland
CHF 3'890
7.4%
7
Italy
CHF 3'814
9.2%
8
France
CHF 3'793
9.7%
9
Czech Republic
CHF 3'738
11.0%
10
Luxembourg
CHF 3'736
11.1%
11
Russia
CHF 3'654
13.0%
12
Sweden
CHF 3'428
18.4%
13
Hungary
CHF 3'423
18.5%
14
Ukraine
CHF 3'381
19.5%
15
Poland
CHF 3'298
21.5%
16
Greece
CHF 3'282
21.9%
17
Portugal
CHF 3'127
25.6%
18
Finland
CHF 2'909
30.8%
19
Belgium
CHF 2'856
32.0%
20
Denmark
CHF 2'772
34.0%
21
Netherlands
CHF 2'643
37.1%
22
Romania
CHF 2'457
41.5%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 3'836
8.7%
1
Canada
CHF 3'458
17.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CHF 4'200
0.0%
1
Hong Kong
CHF 4'200
0.0%
2
Pakistan
CHF 4'094
2.5%
3
Singapore
CHF 4'057
3.4%
4
Thailand
CHF 3'981
5.2%
5
Philippines
CHF 3'963
5.6%
6
Taiwan
CHF 3'828
8.9%
7
Indonesia
CHF 3'792
9.7%
8
South Korea
CHF 3'730
11.2%
9
Malaysia
CHF 3'703
11.8%
10
New Zealand
CHF 3'701
11.9%
11
India
CHF 3'696
12.0%
12
Vietnam
CHF 3'488
17.0%
13
Japan
CHF 3'413
18.7%
14
Kazakhstan
CHF 3'326
20.8%
15
China
CHF 3'157
24.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Colombia
CHF 4'149
7.5%
1
Puerto Rico
CHF 3'866
8.0%
2
Brazil
CHF 3'827
8.9%
3
Mexico
CHF 3'803
9.5%
4
Ecuador
CHF 3'803
9.5%
5
Guatemala
CHF 3'797
9.6%
6
Costa Rica
CHF 3'759
10.5%
7
Panama
CHF 3'738
11.0%
8
Peru
CHF 3'675
12.5%
9
Chile
CHF 3'461
17.6%
10
Uruguay
CHF 3'356
20.1%
11
Argentina
CHF 2'741
34.7%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 4'152
1.2%
1
Morocco
CHF 3'792
9.7%
2
Cameroon
CHF 3'482
17.1%
3
Ivory Coast
CHF 3'455
17.7%
4
Kenya
CHF 3'415
18.7%
5
Mozambique
CHF 3'372
19.7%
6
Ghana
CHF 3'208
23.6%
7
Angola
CHF 3'176
24.4%
8
Zambia
CHF 3'106
26.1%
9
Senegal
CHF 2'997
28.6%
10
Uganda
CHF 2'989
28.8%
11
Nigeria
CHF 2'966
29.4%
12
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Middle East
Country 
Net pay
Average tax
Rank
Saudi Arabia
CHF 4'059
3.4%
1
United Arab Emirates
CHF 3'990
5.0%
2
Qatar
CHF 3'990
5.0%
3
Bahrain
CHF 3'864
8.0%
4
Oman
CHF 3'864
8.0%
5
Kuwait
CHF 3'738
11.0%
6
Israel
CHF 3'648
13.2%
7
Lebanon
CHF 3'317
21.0%
8
Egypt
CHF 3'313
21.1%
9
Turkey
CHF 2'613
37.8%
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.