Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 72'900
Direct Federal Tax
- CHF 777
Cantonal tax
- CHF 3'602
Communal tax
- CHF 3'940
Church tax
- CHF 698
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 3'864
Unemployment insurance
- CHF 802
Non-occupational Accident Insurance
- CHF 292
Pension fund contributions
- CHF 2'390
Total tax
- CHF 16'415
Net pay
* CHF 56'485
Marginal tax rate
30.5%
Average tax rate
22.5%
77.5%
Net pay
22.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 72'900 a year living in the region of Luzern, Switzerland, you will be taxed CHF 16'415. That means that your net pay will be CHF 56'485 per year, or CHF 4'707 per month. Your average tax rate is 22.5% and your marginal tax rate is 30.5%. 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 30.54, hence, your net pay will only increase by CHF 69.46.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 695 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'473 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.