Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 73'440
Direct Federal Tax
- CHF 791
Cantonal tax
- CHF 3'640
Communal tax
- CHF 3'982
Church tax
- CHF 705
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 3'892
Unemployment insurance
- CHF 808
Non-occupational Accident Insurance
- CHF 294
Pension fund contributions
- CHF 2'417
Total tax
- CHF 16'580
Net pay
* CHF 56'860
Marginal tax rate
30.5%
Average tax rate
22.6%
77.4%
Net pay
22.6%
Total tax
Total tax
Net pay
Summary
If you make CHF 73'440 a year living in the region of Luzern, Switzerland, you will be taxed CHF 16'580. That means that your net pay will be CHF 56'860 per year, or CHF 4'738 per month. Your average tax rate is 22.6% 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.