Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 100
Personal Tax
- CHF 20
Contributions to OASI, DI, APG
- CHF 5
Unemployment insurance
- CHF 1
Total tax
- CHF 26
Net pay
* CHF 74
Marginal tax rate
8.0%
Average tax rate
26.0%
74.0%
Net pay
26.0%
Total tax
Total tax
Net pay
The Taxberg
CHF 74
Net pay
CHF 14.84
Tax the employer pays
CHF 26
Tax you pay
Total tax paid
CHF 40.84
Did you know your employer also pays tax on your salary? It costs the employer CHF 14.84 to pay you CHF 100. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.08 goes to the government.
Real tax rate
35.6%
So, with you and the employer both paying tax, what used to be a 26% tax rate now rises to 35.6%, meaning your real tax rate is actually 9.6% higher than what it seemed at first.
Summary
If you make CHF 100 a year living in the region of Ticino, Switzerland, you will be taxed CHF 26. That means that your net pay will be CHF 74 per year, or CHF 6.17 per month. Your average tax rate is 26.0% 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.
North America
Country 
Net pay
Average tax
Rank
Canada
CHF 98
1.6%
1
USA
CHF 91
8.7%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Australia
CHF 100
0.0%
1
Singapore
CHF 100
0.0%
2
Hong Kong
CHF 100
0.0%
3
Thailand
CHF 95
5.0%
4
Indonesia
CHF 91
8.8%
5
Taiwan
CHF 91
8.9%
6
Pakistan
CHF 90
9.5%
7
South Korea
CHF 89
10.7%
8
New Zealand
CHF 88
11.9%
9
India
CHF 88
12.0%
10
China
CHF 87
13.2%
11
Vietnam
CHF 85
15.0%
12
Malaysia
CHF 84
15.5%
13
Japan
CHF 81
18.7%
14
Kazakhstan
CHF 79
20.8%
15
Philippines
CHF 68
32.5%
16
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Latin America
Country 
Net pay
Average tax
Rank
Mexico
CHF 98
2.4%
1
Brazil
CHF 93
7.5%
2
Puerto Rico
CHF 92
8.0%
3
Colombia
CHF 92
8.0%
4
Ecuador
CHF 91
9.5%
5
Guatemala
CHF 90
9.6%
6
Costa Rica
CHF 89
10.5%
7
Panama
CHF 89
11.0%
8
Peru
CHF 87
12.5%
9
Argentina
CHF 83
17.0%
10
Chile
CHF 82
17.6%
11
Uruguay
CHF 82
18.1%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CHF 99
1.0%
1
Uganda
CHF 95
5.0%
2
Ghana
CHF 94
5.5%
3
Zambia
CHF 94
6.0%
4
Morocco
CHF 93
6.7%
5
Ivory Coast
CHF 93
7.5%
6
Angola
CHF 91
9.1%
7
Senegal
CHF 90
9.9%
8
Cameroon
CHF 84
15.6%
9
Nigeria
CHF 83
16.8%
10
Mozambique
CHF 80
20.4%
11
Kenya
CHF 71
28.7%
12
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NOTE* Withholding is calculated based on the Ticino 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.