Taxes in Switzerland
By Abi CarterUpdated on Jan 15, 2026
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No matter whether you’re a Swiss citizen or an international resident, you are required to pay taxes on any money you earn while living and working in Switzerland.
Taxes and duties are levied by the Swiss federal government, the cantons and the municipalities, so they can fund the important projects for which they are responsible. Since each canton and municipality determines its own tax rates, taxes in Switzerland differ significantly from canton to canton and even from town to town.
This page looks at the taxes that private individuals can expect to pay.
The Swiss tax system
Unlike in some countries around the world, where most income taxes are deducted directly from the employee’s salary by the employer, in Switzerland taxes are calculated and paid once per year to the canton, on the basis of the information each person provides in their tax return.
The only exception to this is for foreigners residing in Switzerland with an L or B residence permit. In this case, your taxes are normally deducted at source by your employer via withholding tax.
Note that withholding tax in Switzerland has its own rates - so if you are subject to withholding tax you will pay a different rate to the schedules for federal, cantonal and municipal taxes listed below. You can find out more about this in the section below on paying your taxes.
Generally speaking, people living in Switzerland are expected to pay a range of direct taxes. These are:
- Federal income tax
- Cantonal taxes
- Municipal tax
- Church tax
- Other taxes like inheritance, property and road taxes
This page sets out key information about these different kinds of taxes in Switzerland.
Federal income tax
The only tax that is administered directly by the Swiss federal government - and is therefore the same for every resident of Switzerland - is the federal income tax.
Federal taxes are used for funding large projects such as the social security system (which you also contribute to directly), public transport and national service.
According to moneyland.ch, as of 2026 the average federal income tax bill in Switzerland is 2.300 CHF per person per year. Exactly how much federal income tax you pay each year is determined by three key factors:
- Your taxable income
- Your marriage status
- Whether or not you have children
One tax schedule is applied to single adults with no dependents, and a separate tax schedule is applied to married couples, single-parent families and registered partners.
Federal income tax rates 2026
Federal income tax in Switzerland is a progressive tax, meaning that the tax rate increases as your income rises.
The tax rates for single adults with no dependants in 2026 are as follows:
| Taxable income (CHF) | Tax | ||
|---|---|---|---|
| Over | Not over | Tax (CHF) | Tax rate on excess |
| 0 | 15.200 | 0 | - |
| 15.200 | 33.200 | 0 | 0,77% |
| 33.200 | 43.500 | 138,60 | 0,88% |
| 43.500 | 58.000 | 229,20 | 2,64% |
| 58.000 | 76.200 | 612,00 | 2,97% |
| 76.200 | 82.100 | 1.152,50 | 5,94% |
| 82.100 | 108.900 | 1.502,95 | 6,60% |
| 108.900 | 141.500 | 3.271,75 | 8,80% |
| 141.500 | 185.100 | 6.140,55 | 11,00% |
| 185.100 | 793.900 | 10.936,55 | 13,20% |
| 794.000 | 91.310,00 | 11,50% | |
The tax is charged at a set rate for the tax band that your income sits inside. For example, an income of 100.000 CHF per year sits inside the seventh band (82.100-108.900 CHF) and would be taxed as follows:
- Tax due on income of 82.100 CHF = 1.152,50 CHF
- Tax due on excess of 82.100 CHF (100.000 - 82.100 = 17.900) x 5,94% = 1.063,26 CHF
- Total tax due = 1.063,26 CHF
The tax rates for married couples, registered partners and single-parent families in 2026 are as follows:
| Taxable income (CHF) | Tax | ||
|---|---|---|---|
| Over | Not over | Tax (CHF) | Tax rate on excess |
| 0 | 29.700 | 0 | 1,00% |
| 29.700 | 53.400 | 237,00 | 2,00% |
| 53.400 | 61.300 | 395,00 | 3,00% |
| 61.300 | 79.100 | 929,00 | 4,00% |
| 94.900 | 108.700 | 1.561,00 | 5,00% |
| 108.700 | 120.600 | 2.251,00 | 6,00% |
| 120.600 | 130.500 | 2.965,00 | 7,00% |
| 130.500 | 138.400 | 3.658,00 | 8,00% |
| 138.400 | 144.300 | 4.290,00 | 9,00% |
| 144.300 | 148.400 | 4.821,00 | 10,00% |
| 148.400 | 150.400 | 5.221,00 | 11,00% |
| 150.400 | 152.400 | 5.452,00 | 12,00% |
| 152.400 | 941.300 | 5.692,00 | 13,00% |
| 941.300 | 941.400 | 108.249,00 | - |
| 941.400 | 108.261,00 | 11,50% | |
Your tax is then reduced by 263 CHF (in 2026) for each child or dependent.
A married couple with a combined income of 100.000 CHF (in the fifth band of 94.900-108.700 CHF) and two children would then be taxed as follows:
- Tax due on income of 94.900 CHF = 1.561,00 CHF
- Tax due on excess of 94.900 (100.000 - 94.900 = 5.100) x 5,00% = 255 CHF
- Minus child deductions (263 x 2) = 526 CHF
- Total tax due = 1.290 CHF
- Cantonal taxes
Also known as the state tax in some cantons, the cantonal tax is levied by all Swiss cantons on the income and wealth of private individuals. While income taxes are paid by everybody with a taxable income, wealth taxes are only paid by those whose assets exceed the canton’s threshold.
Cantonal taxes are used to fund local initiatives like public transport, infrastructure maintenance and emergency services.
Since cantonal taxes are calculated differently in each canton, the amount you pay varies significantly depending on where in Switzerland you live. According to moneyland.ch, the average amount paid in 2025 was 4.600 CHF per person per year.
The way cantonal taxes are calculated also varies from place to place. In most cantons, they are calculated by multiplying the basic cantonal tax by the applicable cantonal tax quota (expressed as either a percentage or a decimal). In some cantons, however, they use a tax schedule that is applied directly to taxpayers without the quota.
Again, different tax schedules apply for people who are married, in a registered partnership, or have children.
You can find the basic cantonal tax rates on the website of your canton. The table below shows how the cantonal tax quota for income tax varies in some of the most populous cantons:
| Canton | Cantonal tax quota |
|---|---|
| Basel-Stadt | 100% |
| Bern | 2,975 |
| Geneva | 147,5% |
| Lucerne | 1,55 |
| Neuchâtel | 124% |
| Schaffhausen | 79% |
| St. Gallen | 105% |
| Vaud | 155% |
| Zurich | 98% |
| Zug | 82% |
Municipal tax
Municipal taxes are charged by all Swiss municipalities and are an important source of income for them. They are also levied on both income and wealth.
Municipal taxes are used to pay for things in the local community, such as schools, bus and rail services, churches and community events.
Like cantonal taxes, municipal taxes are calculated by multiplying the canton’s basic tax rate with the applicable municipal tax quota. Since each municipality determines its own tax quota, the rates can vary significantly from town to town. According to moneyland.ch, in 2025 the average rate paid was 3.200 CHF per adult per year.
Below are the municipal tax rates for some of the cantonal capital cities:
| City | Municipal tax quota |
|---|---|
| Basel | - (covered by cantonal tax quota) |
| Bern | 1,54 |
| Geneva | 45,49% |
| Lausanne | 78,5% |
| Lucerne | 1,55 |
| Neuchâtel | 65% |
| Schaffhausen | 86% |
| St. Gallen | 138% |
| Zurich | 119% |
| Zug | 52,11% |
Church tax
Finally, most Swiss cantons charge a church tax to residents who are members of recognised denominations. In most cantons, this means only the Protestant Church and the Roman Catholic Church, but in three cantons Jewish residents also pay the church tax.
When registering in Switzerland, if you put your religion as Christian or Jewish, you may be liable to pay church tax.
Again, the church tax is calculated by multiplying the basic tax rate by the church tax quota, which varies from canton to canton:
| Canton | Church tax quota |
|---|---|
| Basel | 8% |
| Bern | 0,184-0,19 |
| Lausanne | - |
| Lucerne | 0,25 |
| Neuchâtel | 11% |
| Schaffhausen | 0,47-0,6% |
| St. Gallen | 25-26% |
| Vaud | 16% |
| Zurich | 10% |
| Zug | 7-7,5% |
To stop paying church tax, inform your local council (Gemeinde) and your place of worship.
Tax calculator for Switzerland
As the above makes clear, Swiss taxes are complicated! To get a rough idea of what you might owe in federal, cantonal and local taxes, you can use the Federal Tax Administration’s tax calculator.
It’s also worth consulting with a tax advisor if you have questions, problems, or a particularly complicated tax situation.
Paying your taxes in Switzerland
In Switzerland, most people pay their taxes directly to the tax authorities in their canton, rather than having them deducted from their payslip each month (withholding tax). This often surprises new arrivals.
However, foreigners in Switzerland do sometimes have taxes withheld from their salary - which can be confusing if you are expecting to pay your taxes directly!
Both direct taxation and withholding tax are used for foreigners living in Switzerland, and luckily the Swiss tax authorities have clear guidelines about when the two different taxation models should be used.
How are foreigners taxed in Switzerland?
There are two ways your income and wealth can be taxed as a foreigner living and working in Switzerland. Which one applies to you depends on your residence status and your situation.
Generally speaking, if you have a category C residence permit (or your spouse is Swiss or has a C permit), you will use standard (tax return) taxation, while other foreigners will use withholding tax. Withholding tax is also used for cross-border commuters who work in Switzerland but live abroad.
However, if you are taxed via withholding tax, it is possible to voluntarily complete a tax return and opt for standard taxation going forward. You are required to do this in the following situations:
- You earn more than 120.000 CHF in one year
- The value of your worldwide assets exceeds your cantonal threshold (~50.000 CHF)
- You received alimony or child support
- You received additional income that is not subject to withholding tax such as pensions, income from interest and dividends, or income from self-employment
- You received income from winnings such as lotteries or royalties
Even if you are not required to use standard taxation, you can choose to do so voluntarily by opting to submit a tax declaration in arrears. This allows you to claim tax deductions and potentially reduce your tax liability.
When does it make sense to opt for direct taxation rather than withholding tax?
Opting for standard taxation might work out cheaper if:
- You want to claim a large amount of deductions
- You live in a municipality with a lower applicable municipal tax quota than the average in your canton
However, withholding tax might be the best option for you if:
- You only want to claim a small amount of deductions
- You live in a municipality with a higher applicable municipal tax quota than the average in your canton
A tax advisor can help you make this decision. It’s worth bearing in mind that, once you have opted for standard taxation, you cannot go back to withholding tax. You will have to submit a tax return and pay your tax directly for all subsequent years.
How is withholding tax calculated?
Like other taxes in Switzerland, withholding tax is calculated individually by each canton and also varies depending on your personal situation. This means the amount you will pay depends on where you live, whether or not you are married, if you have children, and whether you are subject to church tax.
The withholding tax rate broadly corresponds to the average tax rate (cantonal and municipal) charged across the canton.
Other direct taxes in Switzerland
Other direct taxes which are levied in Switzerland include:
Inheritance taxes
Inheritance and gift taxes in Switzerland are levied at the cantonal level and must be paid by the person who receives the inheritance or gift.
No Swiss canton levies taxes on inheritance between spouses, but the following cantons do tax inheritances from parents to their children:
- Appenzell Innerrhoden
- Lucerne
- Neuchâtel
- Solothurn
- Vaud
The other cantons levy inheritance taxes on inheritances to other relatives, but the rates vary from place to place and depending on the value of the inheritance. Generally speaking, the closer the relationship between the deceased and the inheritor, the lower the tax rate. In most cantons, a certain amount is normally tax-free, meaning that inheritance tax is only payable on the amount that exceeds this threshold.
Only Obwalden and Schwyz have no inheritance taxes.
Gift taxes
Gifts are taxed in most Swiss cantons - with the exception of Obwalden and Schwyz - but normally only when they exceed certain thresholds. In many cases, gifts from parents to their children are not taxed, but they are in the following cantons:
- Appenzell Innerrhoden
- Neuchâtel
- Vaud
Property taxes & real estate gains tax
In many Swiss cantons, people who own real estate pay property taxes. You may also have to pay a property transfer tax when you sell a property. You can find out more on our page about property taxes and fees.
All Swiss cantons levy a real estate gains tax when you sell a house, apartment or plot of land and make a profit. You pay this tax in the canton where the property is located.
Road tax
All Swiss cantons have road taxes that are paid by owners of licensed vehicles. The amount of tax payable varies significantly from place to place, and electric vehicles are often exempt or benefit from subsidies.
Boat tax
Many cantons levy a boat tax on motorised boats, sailboats and freighters. This averages around 360 CHF per boat.
Dog tax
Switzerland also in many cases taxes pets! Many Swiss cantons and municipalities charge a dog tax, with the exact rate determined by the dog’s size and weight. The average rate is around 120 CHF per dog per year.
Serafe fee
The Swiss television licence (Serafe) is designed to provide adequate funding to the multiple public broadcasters in Switzerland. Anyone who owns a television or radio (including the radio in your car) must pay a flat fee.
Since January 1, 2021, the fee has been 335 CHF a year for private households, and 670 CHF a year for shared accommodation. For exceptions, please consult the Serafe website.
Military service exemption tax
Men with Swiss citizenship who do not complete the required military or civil service may be required to pay a military service exemption tax until they reach the age of 37. The tax is 3% of your taxable income at a federal level.
Import taxes in Switzerland
With the exception of your personal belongings, you have to pay VAT and customs duties on any goods you bring or order into Switzerland that have a total value of 150 CHF or more.
There are also quantity allowances for certain products. You will be asked to pay VAT if you exceed the following limits (per person, per day):
- 1 kilogram of meat and meat preparations, excluding game
- 1 kilogram of butter or cream
- 5 kilograms of oils, fats or margarines for human consumption
- 5 litres of alcoholic beverages up to 18% vol.
- 1 litre of alcoholic beverages over 18% vol.
- 250 cigarettes, cigars, heated tobacco products or cartridges containing nicotine for e-cigarettes
- 250 grams of other tobacco products
- 250 milliliters of liquids containing nicotine for e-cigarettes
- 25 disposable e-cigarettes
Personal gifts are exempt as long as their value does not exceed 100 Swiss francs, and the item has been declared as a gift. Gifts cannot be alcohol or tobacco.
You can find out more about the tax-free limits on the BAZG website.
Tax return
The financial year in Switzerland begins in January and concludes in December. Once the year is complete, you have until March 31 of the next year to file your tax return (if you are subject to standard taxation rather than withholding tax and are required to submit one).
If you fail to meet this deadline, your taxes will include interest based on the time delay between the deadline and when you file the return. For more information, see our guide on how to file a tax return.
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