Switzerland to tax married couples individually from 2032

The Federal Council has announced that individual taxation will come into effect in Switzerland by January 1, 2032, six years after Swiss voters decided to scrap joint tax returns for married couples.

Swiss cantons given until 2032 to amend local tax laws

The government wants to give the 26 cantons in Switzerland “the necessary time for political and technical implementation”, according to the Federal Council announcement, an approach “welcomed by the Conference of Cantonal Finance Directors during the consultation process.” 

From 2032, all taxpayers will file taxes individually, bringing an end to the “marriage penalty” which can lead to married couples paying more tax compared to unmarried couples. While the Federal Council has the legal right to introduce these changes to the Swiss tax system earlier, it is choosing to give cantons and municipalities plenty of time to prepare. 

The change in law means that cantons “must adapt their tax laws”, which may include “redesigning tax rates and social deductions.” In some cantons, a referendum may also be needed before the new system takes effect.

End of the marriage penalty to save taxpayers 630 million francs

The Federal Act on Individual Taxation was passed by 54,3 percent of voters in a referendum in March 2026. The law is set to benefit married couples with similar incomes, who will now file taxes separately rather than together, and will mean that couples with “significant income disparities” could end up paying more tax, according to 20 Minuten.

The changes to the Swiss tax system are estimated to save expats and Swiss residents around 630 million Swiss francs in federal direct taxes per year.