Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 79'200
Direct Federal Tax
- CHF 939
Cantonal tax
- CHF 4'039
Communal tax
- CHF 4'418
Church tax
- CHF 782
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 4'198
Unemployment insurance
- CHF 871
Non-occupational Accident Insurance
- CHF 317
Pension fund contributions
- CHF 2'705
Total tax
- CHF 18'319
Net pay
* CHF 60'881
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 79'200 a year living in the region of Luzern, Switzerland, you will be taxed CHF 18'319. That means that your net pay will be CHF 60'881 per year, or CHF 5'073 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.
Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 68'904
13.0%
1
Hungary
CHF 64'548
18.5%
2
Ukraine
CHF 63'756
19.5%
3
Switzerland
CHF 62'419
21.2%
4
Czech Republic
CHF 60'053
24.2%
5
France
CHF 55'654
29.7%
6
United Kingdom
CHF 55'369
30.1%
7
Norway
CHF 53'298
32.7%
8
Spain
CHF 52'148
34.2%
9
Denmark
CHF 51'939
34.4%
10
Ireland
CHF 51'075
35.5%
11
Austria
CHF 48'969
38.2%
12
Netherlands
CHF 48'086
39.3%
13
Sweden
CHF 48'020
39.4%
14
Poland
CHF 48'014
39.4%
15
Luxembourg
CHF 46'812
40.9%
16
Romania
CHF 46'332
41.5%
17
Greece
CHF 46'164
41.7%
18
Germany
CHF 44'410
43.9%
19
Finland
CHF 42'629
46.2%
20
Italy
CHF 42'346
46.5%
21
Portugal
CHF 38'368
51.6%
22
Belgium
CHF 34'396
56.6%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 57'630
27.2%
1
Canada
CHF 53'319
32.7%
2
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.