Self-employed in Switzerland: what's left of your profit

Income tax in each of the 2’110 communes, AHV, family allowance fund and pillar 3a for sole proprietors. Official 2026 data.

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

Income less business costs, before your own AHV contributions.

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

Only if you joined a pension fund voluntarily. It lowers the pillar 3a limit to CHF 7’258.

CHF

The compensation office deducts 1% interest on it before it charges contributions (rate for 2025, the latest published).

Between 0 and 5% of the AHV contribution. Your office's invoice shows it.

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

CHF6’412
Per year CHF 76’939Tax and contributions 23.1%
24%

Set aside 24% of your profit for tax and social contributions. Tax and AHV invoices arrive months later, so the money should be there when they do.

A pillar 3a payment of CHF 17’795, the most you can deduct, would lower your tax by CHF 3’809.

Where your profit goes

  • Left for youAfter income tax and social contributions76’93976.9%
  • Cantonal and communal taxZürich, Zurich10’26210.3%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7741.8%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.025% of income up to CHF 148’2001’0251.0%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 658 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’97588’975
Insurance premiums-4’350-2’700
Taxable income84’62586’275
Federal tax1’774
Cantonal tax, multiplier 95%4’545
Communal tax, multiplier 119%5’693
Personal tax24
Income tax per year12’036

The family allowance rate is the one of the cantonal fund. If you belong to a professional association's fund, your rate may differ.

Same profit in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’881
  • 2Schwyz6’659
  • 3Appenzell Innerrhoden6’468
  • 4Obwalden6’427
  • 5Uri6’423
  • 6Zurich6’412
  • 7Lucerne6’410
  • 8Nidwalden6’395

This is an estimate and doesn't replace tax advice. It covers only your income from self-employment. Other income, wealth tax and deductions that aren't listed above are left out. Your tax office and your compensation office set the final amounts.

Left per monthCHF6’412

How the calculation works

  1. Contributions to AHV, IV and EO and to the family allowance fund come off your profit. The compensation office charges them on the profit before these contributions.
  2. From the rest we deduct pension fund and pillar 3a payments and the deductions for insurance premiums, children and marital status. The Confederation and the canton each have their own amounts.
  3. 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.
  4. Where the canton or commune charges church tax or personal tax, we add it.

AHV, IV and EO for the self-employed in 2026

The self-employed pay the whole contribution themselves: 10% of income from CHF 60’500 a year. Lower incomes fall under a sliding scale. Under CHF 10’100 you pay the minimum contribution of CHF 530. The compensation office also charges administrative costs of at most 5% of the contributions.

Annual income from, CHFto under, CHFRate
10’10017’6005.371%
17’60023’0005.494%
23’00025’5005.617%
25’50028’0005.741%
28’00030’5005.864%
30’50033’0005.987%
33’00035’5006.235%
35’50038’0006.481%
38’00040’5006.728%
40’50043’0006.976%
43’00045’5007.222%
45’50048’0007.469%
48’00050’5007.840%
50’50053’0008.209%
53’00055’5008.580%
55’50058’0008.951%
58’00060’5009.321%
60’50010.000%

Family allowance fund by canton in 2026

The self-employed pay into the family allowance fund and are entitled to family allowances. The fund charges the contribution on income up to CHF 148’200. The rates below are those of the cantonal funds, and a professional association's fund may charge a different rate. Fribourg, Ticino, Vaud and Valais also charge contributions to other cantonal funds.

CantonFamily allowance fundOther funds
Aargau1.45%
Appenzell Ausserrhoden1.6%
Appenzell Innerrhoden1.6%
Basel-Landschaft1.3%
Basel-Stadt1.65%
Bern1.5%
Fribourg2.27%0.08%
Geneva2.22%
Glarus1.4%
Graubünden1.5%
Jura2.75%
Lucerne1.35%
Neuchâtel1.8%
Nidwalden1.5%
Obwalden1.4%
Schaffhausen1.6%
Schwyz1.3%
Solothurn1.25%
St. Gallen1.6%
Thurgau1.4%
Ticino0.85%0.15%
Uri1.3%
Valais1.52%0.28%
Vaud2.95%0.09%
Zug1.35%
Zurich1.025%

Pillar 3a for the self-employed

Without a pension fund you can pay 20% of your earned income into pillar 3a, at most CHF 36’288 a year. With a pension fund the limit is CHF 7’258. You deduct the payment from your taxable income. The calculator shows how much tax it saves you.

What isn't included

  • Other income, for example a salary, rental income or your spouse's income.
  • Wealth tax and VAT.
  • Deductions that depend on your situation: debt interest, further education, medical costs, donations.
  • Children over 18.
  • Voluntary accident and daily sickness benefit insurance. The premiums are a business cost and already part of your profit.

Common questions

How much AHV do the self-employed pay?

10% of income from CHF 60’500 a year. Below that a sliding scale applies, with rates from 5.371% to 9.321%. Under CHF 10’100 you pay the minimum contribution of CHF 530.

Do the self-employed pay unemployment insurance?

No. The self-employed aren't insured against unemployment and pay no ALV contributions. Accident insurance and a pension fund are voluntary.

How much can I pay into pillar 3a?

Without a pension fund, 20% of your earned income, at most CHF 36’288 a year. With a pension fund, at most CHF 7’258.

When do I have to pay the tax?

The tax bill follows your tax return, often more than a year after the business year. The AHV office invoices provisional contributions every quarter and settles the final amount later. Put the money aside as you earn it.

Does the calculator work for a GmbH or an AG?

No. It covers sole proprietorships. Owners of a GmbH or AG draw a salary and dividends, and the company pays profit tax.

Sources

More on the method: Methodology and sources.