Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 50'000
Direct Federal Tax
- CHF 223
Cantonal tax
- CHF 1'990
Communal tax
- CHF 2'177
Church tax
- CHF 386
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 2'650
Unemployment insurance
- CHF 550
Non-occupational Accident Insurance
- CHF 200
Pension fund contributions
- CHF 1'245
Total tax
- CHF 9'471
Net pay
* CHF 40'529
Marginal tax rate
30.2%
Average tax rate
18.9%
81.1%
Net pay
18.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 50'000 a year living in the region of Luzern, Switzerland, you will be taxed CHF 9'471. That means that your net pay will be CHF 40'529 per year, or CHF 3'377 per month. Your average tax rate is 18.9% and your marginal tax rate is 30.2%. 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 30.22, hence, your net pay will only increase by CHF 69.78.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 698 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'489 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.