Switzerland

Individual - Sample personal income tax calculation

Last reviewed - 05 July 2021

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 -10,550 -10,550
Unemployment insurance + surcharge -1,889 -1,889
Company pension scheme (assumed) -7,036 -7,036
Child benefits (will be included in the salary certificate) 0 0
Net income 179,932 179,932
Business related deductions -4,000 -4,000
Insurance premium deduction (cant/fed) -2,600 / -1,700 -6,500 / -4,200
Child social deduction (cant/fed) 0 -9,000 / -6,500
Married couple deduction (fed) 0 -2,600
Net taxable income 173,332 / 174,232 160,432 / 162,632
     
Cantonal/communal taxes 30,500 22,104
Federal taxes 10,196 7,449
Total taxes 40,696 29,553