Swiss Tax Calculator
Calculate your federal, cantonal, and municipal taxes in Switzerland
The Swiss Tax System
Three-Tiered Tax Structure
Switzerland has a unique three-tiered tax system with taxes levied at the federal, cantonal, and municipal levels. This decentralized approach means tax rates can vary significantly depending on where you live. The Swiss Confederation collects federal taxes, while each of the 26 cantons has its own tax laws and rates. Additionally, municipalities within each canton can apply their own tax multipliers.
Federal tax is progressive, with rates increasing as income rises. Cantonal and municipal taxes follow similar principles but with different rate structures. This system creates tax competition between cantons, with some offering significantly lower rates to attract residents and businesses.
Income Tax Calculation
The tax year in Switzerland runs from January 1 to December 31. Income taxes are calculated based on your total income minus various deductions. The tax calculation can start from different types of income:
- Gross income - For employed persons, this is your annual salary before deductions
- Net income - For self-employed persons, this is your business income after expenses
- Pension income - Income from retirement benefits (AHV/AVS and pension funds)
- Taxable income - The final amount after all deductions have been applied
For married couples and registered partnerships, income is jointly assessed, combining both partners' incomes. Single persons, divorced, widowed individuals, and those in concubinage are taxed individually.
Key Tax Deductions in Switzerland
- Professional expenses (flat-rate or actual)
- Travel expenses between home and workplace
- Meal expenses when working away from home
- Insurance premiums and savings interest
- Pillar 3a contributions (up to CHF 6,883 for employed persons with pension fund, CHF 34,416 for self-employed without pension fund in 2021)
- Deductions for children (varies by canton)
- Childcare costs by third parties
- Deduction for married couples
- Support for dependents
- Health expenses exceeding a certain threshold
- Charitable donations
Wealth Tax
In addition to income tax, Switzerland also levies a wealth tax at the cantonal and municipal levels (there is no federal wealth tax). The wealth tax is calculated based on your net assets, including:
- Cash, bank accounts, and securities
- Real estate (at fiscal value, which is often below market value)
- Valuable movable assets
- Life insurance with surrender value
- Other assets
Debts such as mortgages and loans are deductible from gross assets to determine the net wealth. Wealth tax rates are progressive in most cantons but are generally low compared to international standards, typically ranging from 0.1% to 1% depending on the canton and the amount of wealth.
Important Information
This calculator provides estimates based on simplified tax rates and may not account for all individual circumstances. Tax laws change frequently, and rates vary by canton and municipality. For accurate tax planning, we recommend consulting with a professional tax advisor or your local tax authority.
Social Security Contributions
In Switzerland, social security contributions are mandatory and are deducted from your gross salary.
Old-age and survivors' insurance, disability insurance, and income compensation allowances.
Rate: 5.3% of gross salary (2021)
Insurance against unemployment.
Rate: 1.1% up to CHF 148,200; additional 0.5% for income above this threshold (2021)
Occupational pension scheme with age-dependent contribution rates.
Rates (2021):
- Age 25-34: 7%
- Age 35-44: 10%
- Age 45-54: 15%
- Age 55-65: 18%