Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 79'476
Direct Federal Tax
- CHF 946
Cantonal tax
- CHF 4'058
Communal tax
- CHF 4'439
Church tax
- CHF 786
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 4'212
Unemployment insurance
- CHF 874
Non-occupational Accident Insurance
- CHF 318
Pension fund contributions
- CHF 2'719
Total tax
- CHF 18'401
Net pay
* CHF 61'075
Marginal tax rate
30.1%
Average tax rate
23.2%
76.8%
Net pay
23.2%
Total tax
Total tax
Net pay
Summary
If you make CHF 79'476 a year living in the region of Luzern, Switzerland, you will be taxed CHF 18'401. That means that your net pay will be CHF 61'075 per year, or CHF 5'090 per month. Your average tax rate is 23.2% 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.