Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 78'372
Direct Federal Tax
- CHF 918
Cantonal tax
- CHF 3'982
Communal tax
- CHF 4'356
Church tax
- CHF 772
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 4'154
Unemployment insurance
- CHF 862
Non-occupational Accident Insurance
- CHF 313
Pension fund contributions
- CHF 2'664
Total tax
- CHF 18'070
Net pay
* CHF 60'302
Marginal tax rate
30.1%
Average tax rate
23.1%
76.9%
Net pay
23.1%
Total tax
Total tax
Net pay
Summary
If you make CHF 78'372 a year living in the region of Luzern, Switzerland, you will be taxed CHF 18'070. That means that your net pay will be CHF 60'302 per year, or CHF 5'025 per month. Your average tax rate is 23.1% 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.