Income tax in Switzerland: what's left of your salary

For Swiss citizens and employees with a C permit. Income tax in each of the 2’110 communes and social contributions, for one or two salaries. Official 2026 data.

Tax year 2026 Data updated 14 Nov 2026 Source: ESTV, BSV
CHF

Everything your employer pays before deductions, with the 13th salary and bonus.

The pension fund contribution depends on age.

Zürich · Zurich

Marital status
Children under 18
0
Pillar 3a payment
More options
CHF

Season ticket or car costs for the way to work. Federal tax accepts up to CHF 3’300, and most cantons have their own limit.

CHF

CHF 15 per working day if you can't eat at home, at most CHF 3’200 a year. Half of that if your employer pays part of the meal.

CHF

Leave empty to use the assumption of the federal tax calculator: CHF 4’560 per adult and CHF 1’200 per child.

Left per month

CHF6’466
Per year CHF 77’592Tax and contributions 22.4%
14%

Set aside 14% of your net salary for income tax. Your employer doesn't deduct this tax. The bill follows your tax return.

A pillar 3a payment of CHF 7’258, the most you can deduct, would lower your tax by CHF 1’858.

Where your salary goes

  • Left for youAfter income tax and social contributions77’59277.6%
  • Cantonal and communal taxZürich, Zurich10’10710.1%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’6881.7%
  • AHV / IV / EO and ALVOld age, disability and income loss 5.3%, unemployment insurance 1.1%6’4006.4%
  • Pension fundLegal minimum for your age. Your pension fund may charge more.3’2133.2%
  • Accident insuranceNon-occupational accidents, estimated at 1%1’0001.0%
  • Gross salary per year100’000100%

Of the next CHF 1’000 of salary, CHF 693 is left for you.

Income tax in detail

CantonFederal
Net salary89’38789’387
Professional expenses, flat rate-2’681-2’681
Insurance premiums-2’900-1’800
Taxable income83’80684’906
Federal tax1’688
Cantonal tax, multiplier 95%4’476
Communal tax, multiplier 119%5’607
Personal tax24
Income tax per year11’795

Same salary in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’961
  • 2Schwyz6’777
  • 3Appenzell Innerrhoden6’596
  • 4Nidwalden6’509
  • 5Obwalden6’508
  • 6Uri6’499
  • 7Lucerne6’491
  • 9Zurich6’466

This is an estimate and doesn't replace tax advice. It covers your salary only. Other income, wealth tax and deductions that aren't listed above are left out. Your pension fund sets your real contribution, and your tax office sets the final tax.

Left per monthCHF6’466

How the calculation works

  1. Contributions to AHV, IV and EO, unemployment insurance, the pension fund and accident insurance come off your gross salary. That gives the net salary.
  2. From the net salary we deduct professional expenses, pillar 3a and the deductions for insurance premiums, children and marital status. The Confederation and the canton each have their own amounts.
  3. For married couples we add up both salaries and take off the second-earner deduction.
  4. On the taxable income we work out direct federal tax and cantonal tax by the tariff of your canton. The multiplier of your commune sets the communal tax.
  5. Where the canton or commune charges church tax or personal tax, we add it.

Withholding tax or ordinary tax

Swiss citizens, C permit holders and their spouses pay ordinary income tax. It depends on the commune where you live, and the bill comes after the tax return. With a B or L permit your employer takes withholding tax straight off your salary. For that, use the net salary calculator with withholding tax.

From a gross salary of CHF 120’000 a year, B permit holders also have to file a tax return and are taxed the same way. This calculator shows the tax that applies then.

Deductions for employees by canton in 2026

Professional expenses are a flat amount based on the net salary. Commuting and childcare are deducted at their real cost, up to the maximum in the table. The second-earner deduction is for married couples with two salaries. All amounts in CHF a year.

CantonProfessional expenses, flatCommuting, maximumSecond earnerChildcare per child, maximum
Confederation3%, 2’000 to 4’0003’30050%, 8’600 to 14’10025’800
Aargau3%, 2’000 to 4’0007’00060025’000
Appenzell Ausserrhoden700 + 10%, up to 2’4006’00010%, 2’500 to 5’20025’000
Appenzell Innerrhoden1’000 + 5%, up to 5’000no limit50018’000
Basel-Landschaft5006’0001’00010’000
Basel-Stadt4’2003’2001’10026’000
Bern3%, 2’000 to 4’0007’0002% of both salaries, up to 9’50016’000
Fribourg3%, 2’000 to 4’00012’00050012’000
Geneva3%, 641 to 1’8175361’05426’392
Glarus3%, 2’000 to 4’000no limit10%, 3’600 to 10’30025’800
Graubünden10%, 1’400 to 3’300no limit2’20027’300
Jura20%, up to 4’100no limit2’70010’600
Lucerne3%, 2’000 to 4’0006’5005’00018’200
Neuchâtel3%, 2’000 to 4’000no limit25%, up to 1’20020’400
Nidwalden5%, up to 7’0006’0001’2008’400
Obwalden3%, 2’000 to 4’00010’0003’40010’000
Schaffhausen3%, 2’000 to 4’0006’0008009’400
Schwyz20%, up to 6’9008’0002’1008’000
Solothurn3%, 2’000 to 4’0007’2001’00025’800
St. Gallen700 + 10%, up to 2’4008’00050026’800
Thurgau3%, 2’000 to 4’0006’000none75% of the cost, up to 10’100
Ticino3’500no limit8’10026’200
Uri3%, 2’000 to 4’00013’0003’70025’800
Valais3%, 2’000 to 4’000no limit7’00010’000
Vaud3%, 2’000 to 4’000no limit1’70015’200
Zug3%, 2’000 to 4’0006’0004’60025’400
Zurich3%, 2’000 to 4’0005’2006’20025’300

In Basel-Stadt and Jura the flat amount also covers commuting and meals. If the real costs are higher, they count instead. In Uri the second-earner deduction applies only to the part of the lower salary above CHF 15’300.

Social contributions on your salary in 2026

  • AHV, IV and EO: 5.3% of the gross salary.
  • Unemployment insurance: 1.1% up to CHF 148’200.
  • Pension fund: the legal minimum for your age, from a salary of CHF 22’680 a year. Many pension funds charge more.
  • Non-occupational accident insurance: estimated at 1%. The rate depends on your employer's insurer.

Pillar 3a for employees

With a pension fund you can pay at most CHF 7’258 a year into pillar 3a and deduct it from your taxable income. For married couples the limit applies to each spouse who works. The calculator shows how much tax it saves you.

What isn't included

  • Other income, for example rental income, interest, dividends or a second job.
  • Family allowances. They are taxable income and come on top of your salary.
  • Wealth tax.
  • Deductions that depend on your situation: debt interest, further education, medical costs, donations, buy-ins to the pension fund.
  • Children over 18.

Common questions

Who pays ordinary income tax instead of withholding tax?

Swiss citizens, C permit holders and their spouses. They file a tax return and get a tax bill. If you hold a B permit and earn CHF 120’000 gross a year or more, you also file a tax return. The tax office sets the tax for the whole year and credits the withholding tax you already paid.

When do I have to pay the tax?

Your employer doesn't take ordinary tax off your salary. The canton and the commune send provisional bills, and the final bill follows the assessment of your tax return. Put the money aside every month.

How are married couples taxed?

The incomes of both spouses are added up and taxed by the tariff for married couples. If both work, there is a second-earner deduction. For federal tax it is half of the lower salary, at least CHF 8’600 and at most CHF 14’100.

What can employees deduct?

A flat amount for professional expenses, the cost of commuting, the extra cost of meals away from home, pillar 3a payments up to CHF 7’258, insurance premiums up to a limit, and childcare costs. The Confederation and the cantons each have their own amounts.

Why does the result differ from the federal tax calculator?

For the same taxable income the tax is the same. The difference is in the social contributions: the federal tax calculator assumes 0.4% for non-occupational accident insurance, and we assume 1%. In Vaud, Valais and Schaffhausen we also include the cantonal funds.

Sources

More on the method: Methodology and sources. Sole proprietors can use the self-employed calculator.