Living in Switzerland – Information and counselling online  

Private Individuals

The tax rate each family or individual must pay is calculated on the basis of their annual tax declaration. You must complete your tax declaration using the statement of earnings that employers must provide their employees.

Tax rates are set by each local council, meaning that the payable amount can vary significantly. The tax statement must be sent to the cantonal administration responsible for taxation, which specifies the payable amount.

Recommendation
Swiss tax legislation allows a broad range of deductions (travel, childcare etc). The first time you complete a tax declaration, it is a good idea to consult a tax advisor.

 

C Permit holders

Foreigners settled in Switzerland with C permit and recognized refugees pay their taxes in regular installments in the same way as Swiss nationals.

Non C permit holders

Foreign employees (except those with C permits) pay taxes directly at source. Income tax is deducted each month from their salary. 

Please note
For tax purposes, the incomes of married couples are combined. As a result, a married couple generally pays more tax than an unmarried couple living together.

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