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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North America
Country 
Net pay
Average tax
Rank
USA
CHF 4'110
8.7%
1
Canada
CHF 3'667
18.5%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CHF 4'500
0.0%
1
Hong Kong
CHF 4'500
0.0%
2
Pakistan
CHF 4'356
3.2%
3
Thailand
CHF 4'256
5.4%
4
Philippines
CHF 4'205
6.6%
5
Singapore
CHF 4'181
7.1%
6
Taiwan
CHF 4'102
8.9%
7
Indonesia
CHF 4'040
10.2%
8
South Korea
CHF 3'992
11.3%
9
Malaysia
CHF 3'968
11.8%
10
New Zealand
CHF 3'965
11.9%
11
India
CHF 3'960
12.0%
12
Vietnam
CHF 3'727
17.2%
13
Japan
CHF 3'657
18.7%
14
Kazakhstan
CHF 3'564
20.8%
15
China
CHF 3'383
24.8%
16
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Latin America
Country 
Net pay
Average tax
Rank
Colombia
CHF 4'425
7.5%
1
Puerto Rico
CHF 4'142
8.0%
2
Brazil
CHF 4'077
9.4%
3
Ecuador
CHF 4'075
9.5%
4
Guatemala
CHF 4'069
9.6%
5
Mexico
CHF 4'045
10.1%
6
Costa Rica
CHF 4'028
10.5%
7
Panama
CHF 4'005
11.0%
8
Peru
CHF 3'938
12.5%
9
Chile
CHF 3'708
17.6%
10
Uruguay
CHF 3'595
20.1%
11
Argentina
CHF 2'922
35.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 4'441
1.3%
1
Morocco
CHF 4'040
10.2%
2
Cameroon
CHF 3'706
17.7%
3
Ivory Coast
CHF 3'673
18.4%
4
Kenya
CHF 3'625
19.5%
5
Mozambique
CHF 3'603
19.9%
6
Ghana
CHF 3'421
24.0%
7
Angola
CHF 3'397
24.5%
8
Zambia
CHF 3'275
27.2%
9
Senegal
CHF 3'190
29.1%
10
Uganda
CHF 3'184
29.3%
11
Nigeria
CHF 3'170
29.6%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 4'275
5.0%
1
Qatar
CHF 4'275
5.0%
2
Saudi Arabia
CHF 4'153
7.7%
3
Bahrain
CHF 4'140
8.0%
4
Oman
CHF 4'140
8.0%
5
Kuwait
CHF 4'005
11.0%
6
Israel
CHF 3'908
13.2%
7
Egypt
CHF 3'546
21.2%
8
Lebanon
CHF 3'542
21.3%
9
Turkey
CHF 2'788
38.1%
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.