I know that you can choose either 1. not pay US tax on the first ~85k or so of foreign income, or 2. pay full US tax but use Swiss tax as a credit towards US tax.

Let's say your gross salary is 100K USD in Switzerland, do you get taxed at the corresponding 100K tax rate for the remainning 15K? or is that 15K taxed at the tax rate of a 15K annual income? Can anyone help on this?

One other question, can someone tell me, roughly, what your take-home pay would be as a percentage of your income for a single person after Swiss, US tax and any other usual deductions? Is it about 80%, 70%, 65%, 60% or less? I know it varies slightly from canton to canton, but just general idea would be good. Like in the US, I know 65%-70% would be a good estimate for take-home pay after all taxes, deductions, insurance, etc.

THANKS!