Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 900
Personal Tax
- CHF 50
Contributions to OASI, DI, APG
- CHF 48
Unemployment insurance
- CHF 10
Non-occupational Accident Insurance
- CHF 4
Total tax
- CHF 112
Net pay
* CHF 788
Marginal tax rate
6.0%
Average tax rate
12.4%
87.6%
Net pay
12.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 900 a year living in the region of Luzern, Switzerland, you will be taxed CHF 112. That means that your net pay will be CHF 788 per year, or CHF 65.67 per month. Your average tax rate is 12.4% and your marginal tax rate is 6.0%. 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 6, hence, your net pay will only increase by CHF 94.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 940 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'700 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.