Most of the gap is opened by Japan's Non-Permanent Resident regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 12% | $11,500 |
| Social security 6.4% employee · uncapped | $6,400 |
| Total deductions | $17,900 |
| Gross income | $100,000 |
| Net take-home | $82,100 |
| Personal income tax npr · 0% flat | — |
| Social security 15.0% employee · uncapped | $15,000 |
| Total deductions | $15,000 |
| Gross income | $100,000 |
| Net take-home | $85,000 |
| Instrument | Switzerland · USD | Japan · USD | Δ (JP − CH) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CHprogressive · top 12%JPnpr · 0% flat | $11,500 | — | −$11,500 |
| subtotal · personal income tax | $11,500 | $0 | −$11,500 |
II. Mandatory social security & health | |||
AHV/IV/EO/ALV ~6.4%. Pillar 2 occupational pension mandatory if earning >CHF 22,680 (not modeled). CH6.4% · uncappedJP— | $6,400 | — | −$6,400 |
~15% total (health + pension + employment). CH—JP15.0% · uncapped | — | $15,000 | +$15,000 |
| subtotal · mandatory social security & health | $6,400 | $15,000 | +$8,600 |
| Total deductions | $17,900 | $15,000 | −$2,900 |
| Effective rate | 17.9% | 15.0% | -2.9 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $82,100 | $85,000 | +$2,900 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Switzerland | Japan | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 110.0 | 70.0 | -40.0 pts |
Nominal net (annual) From the engine — exact | $82,100 | $85,000 | +$2,900 |
| Real net · Switzerland basket | $82,100 | $133,571 | +$51,471 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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