Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 78'078
Direct Federal Tax
- CHF 910
Cantonal tax
- CHF 3'962
Communal tax
- CHF 4'333
Church tax
- CHF 768
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 4'138
Unemployment insurance
- CHF 859
Non-occupational Accident Insurance
- CHF 312
Pension fund contributions
- CHF 2'649
Total tax
- CHF 17'981
Net pay
* CHF 60'097
Marginal tax rate
30.1%
Average tax rate
23.0%
77.0%
Net pay
23.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 78'078 a year living in the region of Luzern, Switzerland, you will be taxed CHF 17'981. That means that your net pay will be CHF 60'097 per year, or CHF 5'008 per month. Your average tax rate is 23.0% 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.