Switzerland

Individual - Sample personal income tax calculation

Last reviewed - 16 January 2025

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)	-2,900 / -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