Self-employed / Jura

Self-employed in Jura

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

Of CHF 100’000 profit, a single person without children in Delémont has CHF 5’962 left a month. Tax and social contributions take 28.5% of the profit, which puts Delémont 23rd among the 26 cantonal capitals.

Profit and what's left in Delémont

Profit per yearSingleMarried, 2 children
CHF 50’0003’32220.3%3’70111.2%
CHF 80’0004’91126.3%5’50517.4%
CHF 100’0005’96228.5%6’68819.7%
CHF 150’0008’39432.8%9’43824.5%
CHF 200’00010’76635.4%12’04527.7%
CHF 300’00015’26838.9%16’73433.1%

The table shows what is left per month in Delémont and, below it, the share of profit that goes to tax and social contributions. We assume no church tax and no pillar 3a payment, and the children are 6 and 10.

Income tax in Jura

  • The canton's multiplier is 285% of the simple tax. Communes add between 130% and 235%, and Delémont adds 190%.
  • Married couples and single parents have a lower tariff of their own.
  • Two children lower the income tax of a married couple with CHF 100’000 profit in Delémont by CHF 3’546 a year.
  • With CHF 100’000 profit in Delémont, church members pay another CHF 539 (Roman Catholic) or CHF 682 (Protestant) a year.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’450 saves CHF 4’622 of tax in Delémont.
  • In Jura the church tax is a percentage of the cantonal tax, so it rises and falls with the canton's multiplier.
  • The child deduction is CHF 5’700 per child, and CHF 6’400 per child for families with three or more children.

Cheapest and most expensive communes in Jura

With CHF 100’000 profit, a single person pays CHF 12’268 of cantonal and communal tax a year in Les Breuleux and CHF 15’372 in Fontenais. The difference is CHF 3’104 a year. Delémont is number 7 of 51 communes.

CommuneMultiplierTax per year
Les Breuleux130%12’268
Boncourt155%13’007
Muriaux160%13’155
Courtételle165%13’303
Le Noirmont170%13’451
41 more communes
Saignelégier230%15’224
Vendlincourt230%15’224
Basse-Allaine235%15’372
Coeuve235%15’372
Fontenais235%15’372

Social contributions in Jura

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund2.75%
  • Contributions on CHF 100’000 profitCHF 12’750

The family allowance rate in Jura is the 2nd highest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Jura too.

Delémont compared with other capitals

In Bern you keep CHF 38 more a month, in Fribourg CHF 38 less. See all 26 cantons in the calculator. For employees: net salary in Jura.

All 51 communes of Jura

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Les Breuleux to Fontenais. Federal tax of CHF 1’661 comes on top in every commune.

Show the list of 51 communes
  1. Les Breuleux12’268
  2. Boncourt13’007
  3. Muriaux13’155
  4. Courtételle13’303
  5. Le Noirmont13’451
  6. Courchavon14’042
  7. Delémont14’042
  8. Develier14’190
  9. Le Bémont (JU)14’190
  10. Boécourt14’338
  11. Châtillon (JU)14’338
  12. Rossemaison14’338
  13. Cornol14’485
  14. Courgenay14’485
  15. Les Bois14’485
  16. Les Enfers14’485
  17. Les Genevez (JU)14’485
  18. Porrentruy14’485
  19. Basse-Vendline14’633
  20. Haute-Sorne14’633
  21. Pleigne14’633
  22. Clos du Doubs14’781
  23. Courchapoix14’781
  24. Courroux14’781
  25. Damphreux-Lugnez14’781
  26. Haute-Ajoie14’781
  27. La Baroche14’781
  28. Soyhières14’781
  29. Courtedoux14’929
  30. Ederswiler14’929
  31. Lajoux (JU)14’929
  32. Mettembert14’929
  33. Montfaucon14’929
  34. Saulcy14’929
  35. Val Terbi14’929
  36. Alle15’077
  37. Bourrignon15’077
  38. Bure15’077
  39. Courrendlin15’077
  40. Grandfontaine15’077
  41. Mervelier15’077
  42. Movelier15’077
  43. Saint-Brais15’077
  44. Soubey15’077
  45. Fahy15’224
  46. Moutier15’224
  47. Saignelégier15’224
  48. Vendlincourt15’224
  49. Basse-Allaine15’372
  50. Coeuve15’372
  51. Fontenais15’372

Other cantons: self-employed in all 26 cantons.

Calculate your case in Jura

CHF

Income less business costs, before your own AHV contributions.

Delémont · Jura

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

CHF5’962
Per year CHF 71’547Tax and contributions 28.5%
29%

Set aside 29% 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 17’450, the most you can deduct, would lower your tax by CHF 4’622.

Where your profit goes

  • Left for youAfter income tax and social contributions71’54771.5%
  • Cantonal and communal taxDelémont, Jura14’04214.0%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’6611.7%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 2.75% of income up to CHF 148’2002’7502.8%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 603 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions87’25087’250
Insurance premiums-4’190-2’700
Personal deduction-1’8000
Taxable income81’26084’550
Federal tax1’661
Cantonal tax, multiplier 285%8’425
Communal tax, multiplier 190%5’617
Income tax per year15’703

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
  • 23Jura5’962

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 monthCHF5’962