Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 60'338
Direct Federal Tax
- CHF 464
Cantonal tax
- CHF 2'718
Communal tax
- CHF 2'973
Church tax
- CHF 527
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 3'198
Unemployment insurance
- CHF 664
Non-occupational Accident Insurance
- CHF 241
Pension fund contributions
- CHF 1'762
Total tax
- CHF 12'596
Net pay
* CHF 47'742
Marginal tax rate
30.2%
Average tax rate
20.9%
79.1%
Net pay
20.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 60'338 a year living in the region of Luzern, Switzerland, you will be taxed CHF 12'596. That means that your net pay will be CHF 47'742 per year, or CHF 3'978 per month. Your average tax rate is 20.9% 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.