Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 60'000
Direct Federal Tax
- CHF 456
Cantonal tax
- CHF 2'694
Communal tax
- CHF 2'947
Church tax
- CHF 522
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 3'180
Unemployment insurance
- CHF 660
Non-occupational Accident Insurance
- CHF 240
Pension fund contributions
- CHF 1'745
Total tax
- CHF 12'494
Net pay
* CHF 47'506
Marginal tax rate
30.2%
Average tax rate
20.8%
79.2%
Net pay
20.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 60'000 a year living in the region of Luzern, Switzerland, you will be taxed CHF 12'494. That means that your net pay will be CHF 47'506 per year, or CHF 3'959 per month. Your average tax rate is 20.8% 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.
North America
Country 
Net pay
Average tax
Rank
USA
CHF 45'319
24.5%
1
Canada
CHF 42'262
29.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 52'693
12.2%
1
Taiwan
CHF 50'541
15.8%
2
Kazakhstan
CHF 48'369
19.4%
3
Thailand
CHF 47'801
20.3%
4
Singapore
CHF 47'461
20.9%
5
South Korea
CHF 46'728
22.1%
6
Australia
CHF 44'805
25.3%
7
New Zealand
CHF 44'131
26.5%
8
Japan
CHF 43'920
26.8%
9
Indonesia
CHF 43'836
26.9%
10
Pakistan
CHF 42'940
28.4%
11
China
CHF 42'897
28.5%
12
Malaysia
CHF 42'162
29.7%
13
Philippines
CHF 41'741
30.4%
14
Vietnam
CHF 40'446
32.6%
15
India
CHF 34'451
42.6%
16
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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.