Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 35'500
Direct Federal Tax
- CHF 111
Cantonal tax
- CHF 964
Communal tax
- CHF 1'236
Church tax
- CHF 210
Contributions to OASI, DI, APG
- CHF 1'882
Unemployment insurance
- CHF 391
Non-occupational Accident Insurance
- CHF 142
Pension fund contributions
- CHF 520
Total tax
- CHF 5'455
Net pay
* CHF 30'045
Marginal tax rate
27.0%
Average tax rate
15.4%
84.6%
Net pay
15.4%
Total tax
Total tax
Net pay
The Taxberg
CHF 30'045
Net pay
CHF 5'928
Tax the employer pays
CHF 5'455
Tax you pay
Total tax paid
CHF 11'383
Did you know your employer also pays tax on your salary? It costs the employer CHF 5'928 to pay you CHF 35'500. In other words, every time you spend CHF 10 of your hard-earned money, CHF 3.21 goes to the government.
Real tax rate
27.5%
So, with you and the employer both paying tax, what used to be a 15.4% tax rate now rises to 27.5%, meaning your real tax rate is actually 12.1% higher than what it seemed at first.
Summary
If you make CHF 35'500 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 5'455. That means that your net pay will be CHF 30'045 per year, or CHF 2'504 per month. Your average tax rate is 15.4% and your marginal tax rate is 27.0%. 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 27, hence, your net pay will only increase by CHF 73.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 730 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'650 of net incomes.
Compare average tax
North America
Country 
Net pay
Average tax
Rank
USA
CHF 28'362
20.1%
1
Canada
CHF 25'695
27.6%
2
NOTE* Withholding is calculated based on the St. Gallen 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.