Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 60'900
Direct Federal Tax
- CHF 477
Cantonal tax
- CHF 2'757
Communal tax
- CHF 3'016
Church tax
- CHF 534
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 3'228
Unemployment insurance
- CHF 670
Non-occupational Accident Insurance
- CHF 244
Pension fund contributions
- CHF 1'790
Total tax
- CHF 12'766
Net pay
* CHF 48'134
Marginal tax rate
30.2%
Average tax rate
21.0%
79.0%
Net pay
21.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 60'900 a year living in the region of Luzern, Switzerland, you will be taxed CHF 12'766. That means that your net pay will be CHF 48'134 per year, or CHF 4'011 per month. Your average tax rate is 21.0% 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.