Switzerland

Individual - Sample personal income tax calculation

Last reviewed - 29 June 2020

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 +2 children
Gross salary 200,000 200,000
Less    
Employee Soc. Sec.:    
Old age/disability insurance -10,250 -10,250
Unemployment insurance + surcharge -1,890 -1,890
Company pension scheme (assumed) -10,600 -10,600
Child benefits 0 4,800
Net income 177,260 182,060
Business related deductions -7,700 -7,700
Insurance premium deduction (cant/fed) -2,600 / -1,700 -7,800 / -4,900
Child social deduction (cant/fed) 0 -18,000 / -13,000
Married couple deduction (fed) 0 -2,600
Net taxable income 166,660 / 167,860 148,560 / 153,860
     
Cantonal/communal taxes 29,000 19,850
Federal taxes 9,500 6,050
Total taxes 38,500 25,900