Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 800
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 42
Unemployment insurance
- CHF 9
Non-occupational Accident Insurance
- CHF 3
Total tax
- CHF 104
Net pay
* CHF 696
Marginal tax rate
8.0%
Average tax rate
13.0%
87.0%
Net pay
13.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 800 a year living in the region of Luzern, Switzerland, you will be taxed CHF 104. That means that your net pay will be CHF 696 per year, or CHF 58 per month. Your average tax rate is 13.0% and your marginal tax rate is 8.0%. 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 8, hence, your net pay will only increase by CHF 92.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 920 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'600 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.