Switzerland

Individual - Sample personal income tax calculation

Last reviewed - 16 January 2024

Gross to net sample calculation (rounded):

Resident in the canton of Zurich, city of Zurich, no church taxes, no asset taxes.

Gross salary is CHF 200,000.

Single Married +1 child
Gross salary 200,000 200,000
Less    
Employee Soc. Sec.:    
Old age/disability insurance -10,600 -10,600
Unemployment insurance + surcharge -1,630 -1,630
Company pension scheme (assumed) -7,036 -7,036
Child benefits (will be included in the salary certificate) 0 0
Net income 180,734 180,734
Business related deductions -4,000 -4,000
Insurance premium deduction (cant/fed) -2,600 / -1,800 -6,500 / -4,300
Child social deduction (cant/fed) 0 -9,000 / -6,700
Married couple deduction (fed) 0 -2,800
Net taxable income 174,134 / 174,934 161,234 / 163,134
     
Cantonal/communal taxes 30,572 22,203
Federal taxes 10,273 7,765
Total taxes 40,845 29,968