List of published territories Albania$$$Algeria$$$Angola$$$Argentina$$$Armenia$$$Australia$$$Austria$$$Azerbaijan$$$Bahrain$$$Barbados$$$Belarus$$$Belgium$$$Bermuda$$$Bolivia$$$Bosnia and Herzegovina$$$Botswana$$$Brazil$$$Bulgaria$$$Cabo Verde$$$Cambodia$$$Cameroon, Republic of$$$Canada$$$Cayman Islands$$$Chad$$$Chile$$$China, People's Republic of$$$Colombia$$$Congo, Democratic Republic of the$$$Congo, Republic of$$$Costa Rica$$$Croatia$$$Cyprus$$$Czech Republic$$$Denmark$$$Dominican Republic$$$Ecuador$$$Egypt$$$El Salvador$$$Equatorial Guinea$$$Estonia$$$Fiji$$$Finland$$$France$$$Gabon$$$Georgia$$$Germany$$$Ghana$$$Gibraltar$$$Greece$$$Greenland$$$Guatemala$$$Guernsey, Channel Islands$$$Guyana$$$Honduras$$$Hong Kong$$$Hungary$$$Iceland$$$India$$$Indonesia$$$Iraq$$$Ireland$$$Isle of Man$$$Israel$$$Italy$$$Ivory Coast (Côte d'Ivoire)$$$Jamaica$$$Japan$$$Jersey, Channel Islands$$$Jordan$$$Kazakhstan$$$Kenya$$$Korea, Republic of$$$Kosovo$$$Kuwait$$$Kyrgyzstan$$$Lao PDR$$$Latvia$$$Lebanon$$$Libya$$$Liechtenstein$$$Lithuania$$$Luxembourg$$$Macau$$$Macedonia$$$Madagascar$$$Malawi$$$Malaysia$$$Malta$$$Mauritius$$$Mexico$$$Moldova$$$Mongolia$$$Montenegro$$$Morocco$$$Mozambique$$$Myanmar$$$Namibia, Republic of$$$Netherlands$$$New Zealand$$$Nicaragua$$$Nigeria$$$Norway$$$Oman$$$Pakistan$$$Panama$$$Papua New Guinea$$$Paraguay$$$Peru$$$Philippines$$$Poland$$$Portugal$$$Puerto Rico$$$Qatar$$$Romania$$$Russian Federation$$$Rwanda$$$Saint Lucia$$$Saudi Arabia$$$Senegal$$$Serbia$$$Singapore$$$Slovak Republic$$$Slovenia$$$South Africa$$$Spain$$$Sri Lanka$$$Swaziland$$$Sweden$$$Switzerland$$$Taiwan$$$Tajikistan$$$Tanzania$$$Thailand$$$Timor-Leste$$$Trinidad and Tobago$$$Tunisia$$$Turkey$$$Turkmenistan$$$Turks and Caicos Islands$$$Uganda$$$Ukraine$$$United Arab Emirates$$$United Kingdom$$$United States$$$Uruguay$$$Uzbekistan, Republic of$$$Venezuela$$$Vietnam$$$Zambia$$$Zimbabwe JDCN-89JRLJ$$$JDCN-9L9ER3$$$JDCN-89HREB$$$JDCN-89HRGN$$$JDCN-89HRHB$$$JDCN-89HRJM$$$JDCN-89HRKA$$$JDCN-89HRKX$$$JDCN-89HRLL$$$JDCN-89HRM9$$$JDCN-89HRMW$$$JDCN-89HRNK$$$JDCN-89HRP8$$$JDCN-89HRPV$$$JDCN-89HRQJ$$$JDCN-89HRR7$$$JDCN-89HRRU$$$JDCN-89HRSH$$$JDCN-89HRV5$$$JDCN-89HRT6$$$JDCN-89HRTT$$$JDCN-89HRUG$$$JDCN-89HRVS$$$JDCN-89HRWF$$$JDCN-89HRYE$$$JDCN-89HRZ3$$$JDCN-89HRZQ$$$JDCN-89HS2D$$$JDCN-89HS32$$$JDCN-89HS3P$$$JDCN-89PKJ7$$$JDCN-89HS5N$$$JDCN-89HS6B$$$JDCN-89HS6Y$$$JDCN-89HS7M$$$JDCN-89HS8A$$$JDCN-89HS8X$$$JDCN-89HS9L$$$JDCN-89HSA9$$$JDCN-89HSAW$$$JDCN-89HSBK$$$JDCN-89HSC8$$$JDCN-89HSCV$$$JDCN-89HSDJ$$$JDCN-89HSE7$$$JDCN-89HSEU$$$JDCN-89HSFH$$$JDCN-89HSG6$$$JDCN-89HSGT$$$JDCN-9LFTHK$$$JDCN-89HSHG$$$JDCN-89HRX4$$$JDCN-8UENHH$$$JDCN-89HSJ5$$$JDCN-89HSJS$$$JDCN-89HSKF$$$JDCN-8HLNAZ$$$JDCN-89HSL4$$$JDCN-89HSLR$$$JDCN-89HSME$$$JDCN-89HSN3$$$JDCN-89HSNQ$$$JDCN-89HSPD$$$JDCN-89HSQ2$$$JDCN-89HSQP$$$JDCN-89HSRC$$$JDCN-89HSRZ$$$JDCN-89HRXR$$$JDCN-89HSSN$$$JDCN-89HSTB$$$JDCN-89HSTY$$$JDCN-89HSUM$$$JDCN-AN9ENE$$$JDCN-89HSVA$$$JDCN-89HSVX$$$JDCN-8EGQEM$$$JDCN-89HSWL$$$JDCN-89HSX9$$$JDCN-89HSXW$$$JDCN-89HSYK$$$JDCN-89HSZ8$$$JDCN-89HSZV$$$JDCN-89HT2J$$$JDCN-89HT38$$$JDCN-89HT3V$$$JDCN-89HT4J$$$UKWE-8CEb2F$$$JDCN-89HT5U$$$JDCN-89HT6H$$$JDCN-89HT77$$$JDCN-89HT7U$$$JDCN-89HT8H$$$JDCN-89HT96$$$JDCN-8HLRL5$$$JDCN-89HT9T$$$JDCN-97XLRC$$$JDCN-89HTAG$$$JDCN-89HTB5$$$JDCN-89HTCF$$$JDCN-89HTD4$$$JDCN-89HTDR$$$JDCN-89HTEE$$$JDCN-89HTF3$$$JDCN-89HTFR$$$JDCN-89HTGE$$$JDCN-89HTH3$$$JDCN-89HTHQ$$$JDCN-89HTJD$$$JDCN-89HTK2$$$JDCN-89HTKP$$$JDCN-89HTLC$$$JDCN-89HTLZ$$$JDCN-89HTMN$$$JDCN-89HTNB$$$JDCN-89HTNY$$$JDCN-8UPFL5$$$JDCN-89HTW7$$$JDCN-89HTPM$$$JDCN-89HTQA$$$JDCN-89HTQX$$$JDCN-89HTRL$$$JDCN-89HTS9$$$JDCN-89HTSW$$$JDCN-89HTTK$$$UKWE-8CDMS7$$$JDCN-89HTUV$$$JDCN-89HTWU$$$JDCN-89HTXH$$$JDCN-89HTY6$$$JDCN-89HTZG$$$JDCN-89HU25$$$JDCN-89HU2S$$$JDCN-89HU3F$$$JDCN-8VDJC3$$$JDCN-89HU44$$$JDCN-8V8FQH$$$JDCN-89HU4R$$$JDCN-89HU5E$$$JDCN-B82GFQ$$$JDCN-89HU63$$$JDCN-89HU6Q$$$JDCN-89HU7D$$$JDCN-89HU82$$$JDCN-89HU8P$$$JDCN-89HU9C$$$JDCN-89HU9Z$$$JDCN-89HUAN$$$JDCN-89HUBB$$$JDCN-9LFTHP$$$JDCN-89HUBY Herzegovina$$$Cape Verde$$$Republic of Cameroon$$$People's Republic of China$$$Peoples Republic of China$$$Democratic Republic of the Congo$$$DRC$$$Republic of Congo$$$Channel Islands$$$Channel Islands$$$South Korea$$$Republic of Korea$$$Laos$$$Republic of Lebanon$$$The Netherlands$$$PNG$$$Russia$$$St. Lucia$$$St Lucia$$$Slovakia$$$SA$$$Tobago$$$Republic of Turkey$$$Turks$$$Caicos$$$UAE$$$Great Britain$$$UK$$$Britain$$$Whales$$$Northern Ireland$$$England$$$US$$$U.S.$$$U.S.A.$$$USA$$$Republic of Uruguay$$$Republic of Uzbekistan$$$Republic of Zambia

Switzerland Individual - Taxes on personal income

Choose a topic
Switzerland Map
Country
See full territory list
Close topic

All tax-resident individuals are taxed on their worldwide income and wealth. Non tax-resident individuals are only taxed on Swiss sources of income and wealth.

Income taxes are levied at three different levels: at the federal level (which is the same all over Switzerland), at the cantonal level (which is the same within a certain canton and is based on the canton's own tax law and tax rates), and at the municipal level (municipalities follow the cantonal tax law, but are entitled to set their own communal tax rate within certain parameters). Income tax rates are progressive at the federal level and in most of the cantons. Some cantons have recently introduced flat rate taxation.

All income is taxed on the basis of the same tax return with generally the same tax rate (i.e. all income sources are added together), and from such total income all applicable deductions are subtracted. This results in an applicable tax rate that is levied on all taxable income. Based on applicable double taxation treaties (DTTs), the actual taxable income in Switzerland may differ from the tax rate determining income. Furthermore, dividend income from substantial participations may be taxed at a lower tax rate based on domestic federal and cantonal law.

Personal income tax rates

Direct federal tax on income (for 2018)

I - Single taxpayers

Taxable income (CHF*) Tax on column 1 (CHF) Percentage on excess (%)
Over Not over
0 14,500 - -
14,500 31,600 - 0.77
31,600 41,400 131.65 0.88
41,400 55,200 217.90 2.64
55,200 72,500 582.20 2.97
72,500 78,100 1,096.00 5.94
78,100 103,600 1,428.60 6.60
103,600 134,600 3,111.60 8.80
134,600 176,000 5,839.60 11.00
176,000 755,200 10,393.60 13.20
755,200   86,848.00 11.50

* Swiss francs

For taxable income above CHF 755,200 the overall tax rate will be 11.5%.

II - Married taxpayers and single taxpayers with minor children

Taxable income (CHF) Tax on column 1
(CHF)
Percentage on excess (%)
Over Not over
0 28,300 - -
28,300 50,900 - 1
50,900 58,400 226 2
58,400 75,300 376 3
75,300 90,300 883 4
90,300 103,400 1,483 5
103,400 114,700 2,138 6
114,700 124,200 2,816 7
124,200 131,700 3,481 8
131,700 137,300 4,081 9
137,300 141,200 4,585 10
141,200 143,100 4,975 11
143,100 145,000 5,184 12
145,000 895,900 5,412 13
895,900   103,040 11.5

For taxable income above CHF 895,900 the overall tax rate will be 11.5%.

Zurich cantonal tax (basic tax)

III - Single taxpayers (income taxes)

Taxable income (CHF) Basic tax on column 1 (CHF) Percentage on excess (%)
Over Not over
0 6,700 - 0
6,700 11,400 - 2
11,400 16,100 94 3
16,100 23,700 235 4
23,700 33,000 539 5
33,000 43,700 1,004 6
43,700 56,100 1,646 7
56,100 73,000 2,514 8
73,000 105,500 3,866 9
105,500 137,700 6,791 10
137,700 188,700 10,011 11
188,700 254,900 15,621 12
254,900   23,565 13

IV - Married taxpayers and single taxpayers with minor children (income taxes)

Taxable income (CHF) Basic tax on column 1 (CHF) Percentage on excess (%)
Over Not over
0 13,500 - 0
13,500 19,600 - 2
19,600 27,300 122 3
27,300 36,700 353 4
36,700 47,400 729 5
47,400 61,300 1,264 6
61,300 92,100 2,098 7
92,100 122,900 4,254 8
122,900 169,300 6,718 9
169,300 224,700 10,894 10
224,700 284,800 16,434 11
284,800 354,100 23,045 12
354,100   31,361 13

V - Calculation of effective taxes

For Zurich cantonal taxes, the above rates can be applied directly. For the additional municipal taxes, the above rate has to be multiplied by the respective municipal tax factor, which varies between 0.75 and 1.34 (City of Zurich: 1.19). For church tax the basic tax above is multiplied by the church tax factor, which is between 0.06 and 0.15.

Geneva cantonal tax (basic tax) 

The Geneva tax table is quite complex as it does not apply a tax bracket system. The tax rates are increasing continuously in small increments with each increase in income. The table below therefore only provides a general overview. 

Taxable income (CHF) Tax Rate (%)
From To
0 17,663 0.00
17,664 21,281 8.00
21,282 23,409 9.00
23,410 25,537 10.00
25,538 27,665 11.00
27,666 32,985 12.00
32,986 37,241 13.00
37,242 41,498 14.00
41,499 45,754 14.50
45,755 73,420 15.00
73,421 120,238 15.50
120,239 161,736 16.00
161,737 183,017 16.50
183,018 261,757 17.00
261,758 278,782 17.50
278,783 392,636 18.00
392,637 615,022 18.50
More than 615,022   19.00

The tax rate applicable to a married couple or individuals in a Swiss registered partnership is the rate applicable to 50% of their combined income (so-called 'splitting'). The tax rate applicable to single, widowed, divorced, or separated individuals living with a dependant (child or adult) is the rate applicable to 50% of the income.

The above tax rates are basically applicable to taxpayers filing a tax return. Effective cantonal income and wealth tax is determined by multiplying the basic tax by the multiplier applicable for the tax (calendar) year in question, and then by adding the supplementary tax on wealth.

Local income taxes 

Geneva communal tax 

Each commune of the canton of Geneva determines the multiplier applied on the cantonal tax rate and hence its communal tax rate autonomously depending on its financial needs. As result, the communal taxes can vary significantly. The communal taxes are, as mentioned above, a percentage of the cantonal taxes, and are levied in conjunction with the cantonal taxes. For example, the effective communal tax of the city of Geneva is 45.5% of basic cantonal tax. The highest communal tax rate is 51% of the basic cantonal tax and is levied in the communes of Chancy and Avully. On the contrary, the lowest communal tax rate is applicable in the communes of Genthod (25%), Cologny (29%), and Vandoeuvres (31%). 

Withholding requirements for sales of property, dividends, interest and royalties

In general, interest and dividend income derived from Swiss sources is subject to a 35% withholding tax (WHT), which tax has to be withheld from the paying party (e.g. bank or Swiss company) and is directly deducted from the gross amount paid to the recipient. Based on the facts and circumstances, this tax may be credited towards the overall income tax liability in Switzerland or may be refunded. 

On payments received for loans secured by a property located in Switzerland (without repayment amounts, e.g. mainly mortgage interest) a tax at source may be due if the creditor (individual or legal entity) is domiciled abroad. Tax at source has to be withheld by the payer of the interest. Applicable DTTs may cap or abolish the applicable cantonal tax rates.


Last Reviewed - 29 January 2019

Select territory
Select territory
      Advanced print
      Advance print
      Please login to see favourites territories in Advance print
      Login
      Signup
      Contact us

      Successful

      Thank you for contacting PwC.
      Contacts
      See full territory list
      Favourites
      Login
      Signup