Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 76'704
Direct Federal Tax
- CHF 875
Cantonal tax
- CHF 3'867
Communal tax
- CHF 4'230
Church tax
- CHF 749
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 4'065
Unemployment insurance
- CHF 844
Non-occupational Accident Insurance
- CHF 307
Pension fund contributions
- CHF 2'580
Total tax
- CHF 17'568
Net pay
* CHF 59'136
Marginal tax rate
30.1%
Average tax rate
22.9%
77.1%
Net pay
22.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 76'704 a year living in the region of Luzern, Switzerland, you will be taxed CHF 17'568. That means that your net pay will be CHF 59'136 per year, or CHF 4'928 per month. Your average tax rate is 22.9% and your marginal tax rate is 30.1%. 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 30.06, hence, your net pay will only increase by CHF 69.94.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 699 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'497 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.