Individual - Sample personal income tax calculationLast reviewed - 30 January 2023
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|
|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|
|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 / -6,600|
|Married couple deduction (fed)||0||-2,700|
|Net taxable income||174,134 / 174,934||161,234 / 163,134|