Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 42'328
Direct Federal Tax
- CHF 160
Cantonal tax
- CHF 410
Communal tax
- CHF 277
Contributions to OASI, DI, APG
- CHF 2'243
Unemployment insurance
- CHF 466
Non-occupational Accident Insurance
- CHF 169
Pension fund contributions
- CHF 861
Total tax
- CHF 4'586
Net pay
* CHF 37'742
Marginal tax rate
16.6%
Average tax rate
10.8%
89.2%
Net pay
10.8%
Total tax
Total tax
Net pay
The Taxberg
CHF 37'742
Net pay
CHF 7'310
Tax the employer pays
CHF 4'586
Tax you pay
Total tax paid
CHF 11'897
Did you know your employer also pays tax on your salary? It costs the employer CHF 7'310 to pay you CHF 42'328. In other words, every time you spend CHF 10 of your hard-earned money, CHF 2.81 goes to the government.
Real tax rate
24.0%
So, with you and the employer both paying tax, what used to be a 10.8% tax rate now rises to 24.0%, meaning your real tax rate is actually 13.2% higher than what it seemed at first.
Summary
If you make CHF 42'328 a year living in the region of Zug, Switzerland, you will be taxed CHF 4'586. That means that your net pay will be CHF 37'742 per year, or CHF 3'145 per month. Your average tax rate is 10.8% and your marginal tax rate is 16.6%. 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 16.60, hence, your net pay will only increase by CHF 83.40.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 834 of net incomes. A CHF 5'000 bonus will generate an extra CHF 4'170 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Zug
CHF 37'742
10.8%
1
Schwyz
CHF 36'589
13.6%
2
Graubünden
CHF 36'485
13.8%
3
App. Innerrhoden
CHF 36'138
14.6%
4
Ticino
CHF 36'106
14.7%
5
Zurich
CHF 35'929
15.1%
6
Glarus
CHF 35'708
15.6%
7
Schaffhausen
CHF 35'745
15.6%
8
Thurgau
CHF 35'719
15.6%
9
Aargau
CHF 35'682
15.7%
10
Geneva
CHF 35'648
15.8%
11
Nidwalden
CHF 35'632
15.8%
12
Vaud
CHF 35'562
16.0%
13
Valais
CHF 35'525
16.1%
14
Obwalden
CHF 35'442
16.3%
15
Jura
CHF 35'331
16.5%
16
Uri
CHF 35'357
16.5%
17
Basel-Stadt
CHF 35'222
16.8%
18
Fribourg
CHF 35'156
16.9%
19
Basel-Landschaft
CHF 35'146
17.0%
20
Lucerne
CHF 35'061
17.2%
21
App. Ausserrhoden
CHF 35'015
17.3%
22
St. Gallen
CHF 34'942
17.4%
23
Solothurn
CHF 34'406
18.7%
24
Neuchâtel
CHF 34'248
19.1%
25
Bern
CHF 33'915
19.9%
26
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Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 36'825
13.0%
1
Switzerland
CHF 35'929
15.1%
2
Hungary
CHF 34'497
18.5%
3
Ukraine
CHF 34'074
19.5%
4
United Kingdom
CHF 32'986
22.1%
5
Ireland
CHF 32'559
23.1%
6
France
CHF 32'494
23.2%
7
Czech Republic
CHF 32'463
23.3%
8
Norway
CHF 31'641
25.3%
9
Spain
CHF 30'639
27.6%
10
Luxembourg
CHF 29'908
29.3%
11
Sweden
CHF 29'581
30.1%
12
Austria
CHF 29'338
30.7%
13
Denmark
CHF 28'514
32.6%
14
Greece
CHF 27'854
34.2%
15
Germany
CHF 26'891
36.5%
16
Poland
CHF 26'793
36.7%
17
Netherlands
CHF 26'637
37.1%
18
Finland
CHF 25'456
39.9%
19
Italy
CHF 25'111
40.7%
20
Romania
CHF 24'762
41.5%
21
Portugal
CHF 24'227
42.8%
22
Belgium
CHF 20'608
51.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 33'414
21.1%
1
Canada
CHF 30'213
28.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 38'036
10.1%
1
Taiwan
CHF 36'667
13.4%
2
Thailand
CHF 34'999
17.3%
3
South Korea
CHF 34'117
19.4%
4
Kazakhstan
CHF 34'055
19.5%
5
Australia
CHF 33'230
21.5%
6
New Zealand
CHF 32'537
23.1%
7
Singapore
CHF 32'385
23.5%
8
Indonesia
CHF 31'864
24.7%
9
Pakistan
CHF 31'453
25.7%
10
Japan
CHF 31'344
26.0%
11
Malaysia
CHF 30'701
27.5%
12
Philippines
CHF 30'195
28.7%
13
Vietnam
CHF 28'960
31.6%
14
China
CHF 27'802
34.3%
15
India
CHF 26'082
38.4%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 38'148
9.9%
1
Puerto Rico
CHF 35'386
16.4%
2
Costa Rica
CHF 35'291
16.6%
3
Chile
CHF 34'912
17.5%
4
Ecuador
CHF 33'728
20.3%
5
Panama
CHF 33'475
20.9%
6
Colombia
CHF 32'441
23.4%
7
Peru
CHF 31'700
25.1%
8
Brazil
CHF 31'182
26.3%
9
Mexico
CHF 30'937
26.9%
10
Uruguay
CHF 28'909
31.7%
11
Argentina
CHF 27'507
35.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
CHF 30'946
26.9%
1
South Africa
CHF 30'351
28.3%
2
Kenya
CHF 30'076
29.0%
3
Mozambique
CHF 29'461
30.4%
4
Nigeria
CHF 28'901
31.7%
5
Ghana
CHF 28'878
31.8%
6
Ivory Coast
CHF 28'090
33.6%
7
Morocco
CHF 27'640
34.7%
8
Cameroon
CHF 26'857
36.6%
9
Uganda
CHF 26'427
37.6%
10
Senegal
CHF 26'404
37.6%
11
Zambia
CHF 26'289
37.9%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 40'212
5.0%
1
Qatar
CHF 40'212
5.0%
2
Bahrain
CHF 38'942
8.0%
3
Oman
CHF 38'942
8.0%
4
Saudi Arabia
CHF 38'095
10.0%
5
Kuwait
CHF 37'672
11.0%
6
Israel
CHF 33'305
21.3%
7
Egypt
CHF 31'989
24.4%
8
Lebanon
CHF 31'913
24.6%
9
Turkey
CHF 24'821
41.4%
10
Show more
NOTE* Withholding is calculated based on the Zug 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.