Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 42'744
Direct Federal Tax
- CHF 163
Cantonal tax
- CHF 1'479
Communal tax
- CHF 1'618
Church tax
- CHF 286
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 2'265
Unemployment insurance
- CHF 470
Non-occupational Accident Insurance
- CHF 171
Pension fund contributions
- CHF 882
Total tax
- CHF 7'386
Net pay
* CHF 35'358
Marginal tax rate
28.7%
Average tax rate
17.3%
82.7%
Net pay
17.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 42'744 a year living in the region of Luzern, Switzerland, you will be taxed CHF 7'386. That means that your net pay will be CHF 35'358 per year, or CHF 2'947 per month. Your average tax rate is 17.3% 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.