Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 4'500
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 239
Unemployment insurance
- CHF 49.50
Non-occupational Accident Insurance
- CHF 18
Total tax
- CHF 356
Net pay
* CHF 4'144
Marginal tax rate
6.8%
Average tax rate
7.9%
92.1%
Net pay
7.9%
Total tax
Total tax
Net pay
The Taxberg
CHF 4'144
Net pay
CHF 686
Tax the employer pays
CHF 356
Tax you pay
Total tax paid
CHF 1'042
Did you know your employer also pays tax on your salary? It costs the employer CHF 686 to pay you CHF 4'500. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.31 goes to the government.
Real tax rate
20.1%
So, with you and the employer both paying tax, what used to be a 7.9% tax rate now rises to 20.1%, meaning your real tax rate is actually 12.2% higher than what it seemed at first.
Summary
If you make CHF 4'500 a year living in the region of Luzern, Switzerland, you will be taxed CHF 356. That means that your net pay will be CHF 4'144 per year, or CHF 345 per month. Your average tax rate is 7.9% 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.
Europe
Country 
Net pay
Average tax
Rank
United Kingdom
CHF 4'500
0.0%
1
Germany
CHF 4'500
0.0%
2
Austria
CHF 4'500
0.0%
3
Ireland
CHF 4'500
0.0%
4
Norway
CHF 4'500
0.0%
5
Spain
CHF 4'214
6.4%
6
Switzerland
CHF 4'170
7.3%
7
Italy
CHF 4'086
9.2%
8
France
CHF 4'064
9.7%
9
Czech Republic
CHF 4'005
11.0%
10
Luxembourg
CHF 4'003
11.1%
11
Russia
CHF 3'915
13.0%
12
Hungary
CHF 3'667
18.5%
13
Sweden
CHF 3'653
18.8%
14
Ukraine
CHF 3'622
19.5%
15
Poland
CHF 3'534
21.5%
16
Greece
CHF 3'517
21.9%
17
Portugal
CHF 3'350
25.6%
18
Finland
CHF 3'116
30.8%
19
Belgium
CHF 3'060
32.0%
20
Denmark
CHF 2'974
33.9%
21
Netherlands
CHF 2'831
37.1%
22
Romania
CHF 2'633
41.5%
23
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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.