Switzerland
Individual - Sample personal income tax calculation
Last reviewed - 27 June 2024Gross 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) | -2,900 / -1,800 | -7,100 / -4,300 |
Child social deduction (cant/fed) | 0 | -9,300 / -6,700 |
Married couple deduction (fed) | 0 | -2,800 |
Net taxable income | 173,834 / 174,934 | 160,334 / 162,934 |
Cantonal/communal taxes | 29,994 | 21,620 |
Federal taxes | 9,942 | 6,998 |
Total taxes | 39,936 | 28,608 |