{"country":"switzerland","countryName":"Switzerland","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"CHF","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"unverified","underReview":["minimum-wage-review"],"dataVerified":true,"sections":[{"id":"federal-tax","title":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":15200,"rate":0},{"from":15200,"to":33200,"rate":0.0077},{"from":33200,"to":43500,"rate":0.0088},{"from":43500,"to":58000,"rate":0.0264},{"from":58000,"to":76200,"rate":0.0297},{"from":76200,"to":82100,"rate":0.0594},{"from":82100,"to":108900,"rate":0.066},{"from":108900,"to":141500,"rate":0.088},{"from":141500,"to":185100,"rate":0.11},{"from":185100,"to":793900,"rate":0.132},{"label":"Rate on the whole income","from":794000,"to":null,"rate":0.115}],"source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page)."},{"id":"federal-tax-married","title":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":29700,"rate":0},{"from":29700,"to":53400,"rate":0.01},{"from":53400,"to":61300,"rate":0.02},{"from":61300,"to":79100,"rate":0.03},{"from":79100,"to":94900,"rate":0.04},{"from":94900,"to":108700,"rate":0.05},{"from":108700,"to":120600,"rate":0.06},{"from":120600,"to":130500,"rate":0.07},{"from":130500,"to":138400,"rate":0.08},{"from":138400,"to":144300,"rate":0.09},{"from":144300,"to":148300,"rate":0.1},{"from":148300,"to":150400,"rate":0.11},{"from":150400,"to":152400,"rate":0.12},{"from":152400,"to":941300,"rate":0.13},{"label":"Rate on the whole income","from":941400,"to":null,"rate":0.115}],"source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income."},{"id":"federal-tax-rules","title":"Direct federal tax: rules and main deductions 2026","group":"income-tax","kind":"values","rows":[{"label":"Single tariff: taxable income above CHF 794,000","value":"11.5% of the whole income","unit":"text","note":"für 794 000 Franken Einkommen 91 310.00 Franken und für je weitere 100 Franken Einkommen 11.50 Franken mehr (11.5% of the whole income)"},{"label":"Married tariff: taxable income above CHF 941,400","value":"11.5% of the whole income","unit":"text","note":"für 941 400 Franken Einkommen 108 261.00 Franken und für je weitere 100 Franken Einkommen 11.50 Franken mehr (11.5% of the whole income)"},{"label":"Reduction of the tax per child or supported person (Art. 36 para. 2bis)","value":263,"unit":"money"},{"label":"Tax amounts below this are not levied (Art. 36 para. 3)","value":25,"unit":"money"},{"label":"Child deduction (Art. 35)","value":6800,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Support deduction (Art. 35)","value":6800,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Married couples' deduction (Art. 35)","value":2800,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Two-earner deduction: minimum (Art. 33 para. 2)","value":8600,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Two-earner deduction: maximum","value":14100,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Third-party childcare: maximum per child (Art. 33 para. 3)","value":25800,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Insurance premiums and savings interest, married with pillar 2/3a contributions: maximum","value":3700,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Insurance premiums and savings interest, others with pillar 2/3a contributions: maximum","value":1800,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Commuting costs (employees): maximum (Art. 26)","value":3300,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Other professional expenses (flat rate): minimum","value":2000,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Other professional expenses (flat rate): maximum","value":4000,"unit":"money","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025), table 'Abzug und Rechtsgrundlagen', column Steuerjahr 2026","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Amounts indexed for 2026 by the EFD ordinance on cold progression (index 170.4, +0.06%)."},{"id":"ahv-iv-eo","title":"Old-age, disability and income-compensation insurance (AHV/IV/EO)","group":"employee","kind":"values","rows":[{"label":"AHV (old-age and survivors): employee","value":0.0435,"unit":"rate"},{"label":"AHV: employer","value":0.0435,"unit":"rate"},{"label":"IV (disability): employee","value":0.007,"unit":"rate"},{"label":"IV: employer","value":0.007,"unit":"rate"},{"label":"EO (income compensation, maternity and paternity): employee","value":0.0025,"unit":"rate"},{"label":"EO: employer","value":0.0025,"unit":"rate"},{"label":"Total AHV/IV/EO (half each)","value":0.106,"unit":"rate"},{"label":"Contribution ceiling","value":"None: due on the whole salary","unit":"text"},{"label":"Salary per job and year below which contributions are only levied on request","value":2500,"unit":"money"},{"label":"Allowance for people working past the reference age, per year","value":16800,"unit":"money"}],"source":{"title":"Informationsstelle AHV/IV: Merkblatt 2.01 Lohnbeiträge an die AHV, die IV und die EO (Stand am 1. Januar 2026); BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026)","url":"https://www.ahv-iv.ch/p/2.01.d","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"Contributions are collected by the employer's compensation fund (Ausgleichskasse)."},{"id":"alv","title":"Unemployment insurance (ALV)","group":"employee","kind":"values","rows":[{"label":"Employee","value":0.011,"unit":"rate"},{"label":"Employer","value":0.011,"unit":"rate"},{"label":"Maximum insured salary per job, per year","value":148200,"unit":"money"},{"label":"Maximum insured salary, per month","value":12350,"unit":"money"},{"label":"Solidarity contribution above the ceiling","value":"Abolished: no ALV contributions on salary above the ceiling since 2023","unit":"text"}],"source":{"title":"Informationsstelle AHV/IV: Merkblatt 2.08 Beiträge an die Arbeitslosenversicherung (Stand am 1. Januar 2025, current edition); BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026)","url":"https://www.ahv-iv.ch/p/2.08.d","retrievedAt":"2026-11-09","effectiveFrom":"2023-01-01","effectiveTo":null},"verified":true},{"id":"uvg","title":"Accident insurance (UVG): occupational (BU) and non-occupational (NBU)","group":"employer","kind":"values","rows":[{"label":"Maximum insured earnings, per year","value":148200,"unit":"money"},{"label":"Occupational accidents and diseases (BU)","value":"Paid by the employer; per-mille premium by risk class, set by the insurer","unit":"text"},{"label":"Non-occupational accidents (NBU)","value":"Paid by the employee (employer pays none); per-mille premium set by the insurer","unit":"text"},{"label":"Premium rates","value":"Set by Suva or the private insurer for each business; no general rate","unit":"text"}],"source":{"title":"BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026), Finanzierung: Unfälle und Berufskrankheiten; UVV Art. 22 (Stand 1. Januar 2026)","url":"https://www.bsv.admin.ch/dam/de/sd-web/pOeFN0JP-S5E/uebersicht-schweizerische-soziale-sicherheit.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true},{"id":"bvg","title":"Occupational pensions (BVG, 2nd pillar): thresholds and minimums","group":"employer","kind":"values","rows":[{"label":"Entry threshold (minimum annual salary)","value":22680,"unit":"money"},{"label":"Coordination deduction","value":26460,"unit":"money"},{"label":"Upper limit of the annual salary (mandatory part)","value":90720,"unit":"money"},{"label":"Minimum coordinated salary","value":3780,"unit":"money"},{"label":"Maximum insurable salary","value":907200,"unit":"money"},{"label":"Minimum interest rate on retirement assets","value":0.0125,"unit":"rate"},{"label":"Minimum conversion rate","value":0.068,"unit":"rate"},{"label":"Age credit, age 25 to 34 (share of the coordinated salary)","value":0.07,"unit":"rate","source":{"title":"Fedlex: Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG, SR 831.40), Stand am 1. Januar 2023, Art. 16","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1983/797_797_797/20230101/de/pdf-a/fedlex-data-admin-ch-eli-cc-1983-797_797_797-20230101-de-pdf-a-9.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2005-01-01","effectiveTo":null}},{"label":"Age credit, age 35 to 44 (share of the coordinated salary)","value":0.1,"unit":"rate","source":{"title":"Fedlex: Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG, SR 831.40), Stand am 1. Januar 2023, Art. 16","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1983/797_797_797/20230101/de/pdf-a/fedlex-data-admin-ch-eli-cc-1983-797_797_797-20230101-de-pdf-a-9.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2005-01-01","effectiveTo":null}},{"label":"Age credit, age 45 to 54 (share of the coordinated salary)","value":0.15,"unit":"rate","source":{"title":"Fedlex: Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG, SR 831.40), Stand am 1. Januar 2023, Art. 16","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1983/797_797_797/20230101/de/pdf-a/fedlex-data-admin-ch-eli-cc-1983-797_797_797-20230101-de-pdf-a-9.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2005-01-01","effectiveTo":null}},{"label":"Age credit, age 55 to 65 (share of the coordinated salary)","value":0.18,"unit":"rate","source":{"title":"Fedlex: Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG, SR 831.40), Stand am 1. Januar 2023, Art. 16","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1983/797_797_797/20230101/de/pdf-a/fedlex-data-admin-ch-eli-cc-1983-797_797_797-20230101-de-pdf-a-9.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2005-01-01","effectiveTo":null}},{"label":"Pillar 3a: maximum tax-deductible contribution with a pension fund","value":7258,"unit":"money"},{"label":"Pillar 3a: maximum without a pension fund (up to 20% of earned income)","value":36288,"unit":"money"}],"source":{"title":"BSV: Beträge gültig ab dem 1. Januar 2026 (Datum 06.11.2025); BSV: Wichtige Masszahlen im Bereich der beruflichen Vorsorge (2025/2026 column)","url":"https://www.bsv.admin.ch/dam/de/sd-web/sAgdISSXenMT/d_Betr%C3%A4ge%202026.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"The employer pays at least half of the total contributions (BSV); pension funds set their own contribution rates above these legal minimums."},{"id":"family-allowances","title":"Family allowances (federal minimums)","group":"employer","kind":"values","rows":[{"label":"Child allowance per child per month: at least","value":215,"unit":"money"},{"label":"Education allowance per child per month: at least","value":268,"unit":"money"},{"label":"Employer contribution to the family compensation fund: from","value":0.01025,"unit":"rate"},{"label":"Employer contribution: up to","value":0.0275,"unit":"rate"}],"source":{"title":"BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026), Familienzulagen and Finanzierung","url":"https://www.bsv.admin.ch/dam/de/sd-web/pOeFN0JP-S5E/uebersicht-schweizerische-soziale-sicherheit.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-01","effectiveTo":null},"verified":true,"note":"Cantons may pay more and set the contribution rate of each fund; in Valais employees also contribute (0.13%)."},{"id":"withholding-tax","title":"Withholding tax on salaries (Quellensteuer)","group":"income-tax","kind":"values","rows":[{"label":"Who","value":"Foreign employees resident in Switzerland without a settlement permit (C), and non-residents such as cross-border commuters","unit":"text"},{"label":"Rates","value":"Set by each canton (the withholding tax tariff depends on the canton)","unit":"text"},{"label":"Compulsory subsequent ordinary assessment: gross employment income in a tax year of at least (QStV art. 9; also if either spouse reaches it)","value":120000,"unit":"money","source":{"title":"Fedlex: Verordnung des EFD über die Quellensteuer bei der direkten Bundessteuer (Quellensteuerverordnung, QStV, SR 642.118.2), Stand am 10. Januar 2025, Art. 9; DBG (SR 642.11), Stand am 2. September 2026, Art. 89","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2018/274/20250110/de/pdf-a/fedlex-data-admin-ch-eli-cc-2018-274-20250110-de-pdf-a.pdf","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Statutory basis","value":"DBG art. 89: compulsory subsequent ordinary assessment above an amount set by the EFD with the cantons, or with income not subject to withholding tax; the tax withheld is credited without interest","unit":"text","source":{"title":"Fedlex: Verordnung des EFD über die Quellensteuer bei der direkten Bundessteuer (Quellensteuerverordnung, QStV, SR 642.118.2), Stand am 10. Januar 2025, Art. 9; DBG (SR 642.11), Stand am 2. September 2026, Art. 89","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2018/274/20250110/de/pdf-a/fedlex-data-admin-ch-eli-cc-2018-274-20250110-de-pdf-a.pdf","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Below the threshold","value":"Ordinary assessment on request (DBG art. 89a), applied for by 31 March of the following year","unit":"text","source":{"title":"Fedlex: Verordnung des EFD über die Quellensteuer bei der direkten Bundessteuer (Quellensteuerverordnung, QStV, SR 642.118.2), Stand am 10. Januar 2025, Art. 9; DBG (SR 642.11), Stand am 2. September 2026, Art. 89","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2018/274/20250110/de/pdf-a/fedlex-data-admin-ch-eli-cc-2018-274-20250110-de-pdf-a.pdf","retrievedAt":"2026-11-09","effectiveTo":null}}],"source":{"title":"ESTV: Schweizerische Quellensteuer QST (updated 5 Nov 2026)","url":"https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/dbst-quellensteuer.html","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true},{"id":"cantonal-overview","title":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","kind":"values","rows":[{"label":"Zürich (ZH)","value":"canton 0.95; cantonal capital Zürich 1.19 (other communes differ)","unit":"text"},{"label":"Bern (BE)","value":"canton 2.975; cantonal capital Bern 1.54 (other communes differ)","unit":"text"},{"label":"Lucerne (LU)","value":"canton 1.45; cantonal capital Luzern 1.45 (other communes differ)","unit":"text"},{"label":"Uri (UR)","value":"canton 1; cantonal capital Altdorf 0.95 (other communes differ)","unit":"text"},{"label":"Schwyz (SZ)","value":"canton 1.1; cantonal capital Schwyz 1.75 (other communes differ)","unit":"text"},{"label":"Obwalden (OW)","value":"canton 3.25; cantonal capital Sarnen 3.86 (other communes differ)","unit":"text"},{"label":"Nidwalden (NW)","value":"canton 2.61; cantonal capital Stans 2.35 (other communes differ)","unit":"text"},{"label":"Glarus (GL)","value":"canton 0.597; cantonal capital Glarus 0.61 (other communes differ)","unit":"text"},{"label":"Zug (ZG)","value":"canton 0.78; cantonal capital Zug 0.52 (other communes differ)","unit":"text"},{"label":"Fribourg (FR)","value":"canton 0.96; cantonal capital Fribourg 0.8 (other communes differ)","unit":"text"},{"label":"Solothurn (SO)","value":"canton 1.04; cantonal capital Solothurn 1.12 (other communes differ)","unit":"text"},{"label":"Basel-Stadt (BS)","value":"canton 1; cantonal capital Basel: Included in the cantonal tax (ESTV note 4) (other communes differ)","unit":"text"},{"label":"Basel-Landschaft (BL)","value":"canton: no multiple; cantonal capital Liestal 0.65 (other communes differ)","unit":"text"},{"label":"Schaffhausen (SH)","value":"canton 0.76; cantonal capital Schaffhausen 0.83 (other communes differ)","unit":"text"},{"label":"Appenzell Ausserrhoden (AR)","value":"canton 3.3; cantonal capital Herisau 4.1 (other communes differ)","unit":"text"},{"label":"Appenzell Innerrhoden (AI)","value":"canton 0.96; cantonal capital Appenzell 0.56 (other communes differ)","unit":"text"},{"label":"St. Gallen (SG)","value":"canton 1.05; cantonal capital St. Gallen 1.38 (other communes differ)","unit":"text"},{"label":"Graubünden (GR)","value":"canton 0.92; cantonal capital Chur: 88% of the cantonal tax at 100% (ESTV note 7) (other communes differ)","unit":"text"},{"label":"Aargau (AG)","value":"canton 1.03; cantonal capital Aarau 0.96 (other communes differ)","unit":"text"},{"label":"Thurgau (TG)","value":"canton 1.09; cantonal capital Frauenfeld 1.42 (other communes differ)","unit":"text"},{"label":"Ticino (TI)","value":"canton 1; cantonal capital Bellinzona 0.93 (other communes differ)","unit":"text"},{"label":"Vaud (VD)","value":"canton 1.55; cantonal capital Lausanne 0.785 (other communes differ)","unit":"text"},{"label":"Valais (VS)","value":"canton: no multiple; cantonal capital Sion 1.1 (other communes differ)","unit":"text"},{"label":"Neuchâtel (NE)","value":"canton 1.24; cantonal capital Neuchâtel 0.65 (other communes differ)","unit":"text"},{"label":"Geneva (GE)","value":"canton 1.475; cantonal capital Genève 0.4549 (other communes differ)","unit":"text"},{"label":"Jura (JU)","value":"canton 2.85; cantonal capital Delémont 1.9 (other communes differ)","unit":"text"}],"source":{"title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers."},{"id":"vat","title":"Value added tax (MWST / TVA / IVA)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.081,"unit":"rate"},{"label":"Reduced rate (food, books, newspapers and other listed goods)","value":0.026,"unit":"rate"},{"label":"Special rate for accommodation","value":0.038,"unit":"rate"},{"label":"Mandatory registration from turnover (supplies in Switzerland and abroad) of","value":100000,"unit":"money"}],"source":{"title":"ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026)","url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null},"verified":true},{"id":"minimum-wage","title":"Minimum wages","group":"employer","kind":"values","rows":[{"label":"Federal level","value":"No general federal minimum wage; binding minimums by sector through standard employment contracts (NAV, Art. 360a OR) and collective agreements","unit":"text"},{"label":"Canton of Geneva (cantonal minimum wage, gross per hour)","value":24.59,"unit":"money","source":{"title":"République et canton de Genève: Montant et calcul du salaire minimum (dernière mise à jour 7 octobre 2026)","url":"https://www.ge.ch/appliquer-salaire-minimum-genevois/montant-calcul-du-salaire-minimum","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Canton of Basel-Stadt (cantonal minimum wage, gross per hour; sectors with a generally binding collective agreement are excluded)","value":22.2,"unit":"money","source":{"title":"Kanton Basel-Stadt, Amt für Wirtschaft und Arbeit: Häufige Fragen zum Kantonalen Mindestlohn (FAQ) (Inhalt aktualisiert 13.08.2026)","url":"https://www.bs.ch/wsu/awa/arbeitsbeziehungen/loehne/mindestlohn/haeufige-fragen-zum-kantonalen-mindestlohn-faq","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Canton of Jura (cantonal minimum wage, gross per hour, excluding holiday and public-holiday supplements)","value":21.4,"unit":"money","source":{"title":"République et Canton du Jura, Service de l'économie et de l'emploi: Salaire minimum","url":"https://www.jura.ch/fr/Autorites/Administration/DES/Economie-et-Emploi-SEE/Conditions-de-travail/Conditions-de-travail/Salaires-minimaux.html","retrievedAt":"2026-11-09","effectiveFrom":"2024-07-01","effectiveTo":null}}],"source":{"title":"SECO: Normalarbeitsverträge; SECO FlaM-Bericht 2023 (10. Juni 2024), Kasten 5.1 Kantonale Mindestlöhne","url":"https://www.seco.admin.ch/de/normalarbeitsvertraege","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"Cantonal minimum wages, gross per hour. Neuchâtel and Ticino are listed in the next section, awaiting a re-read of the official page."},{"id":"minimum-wage-review","title":"Minimum wages awaiting a re-read of the official page","group":"employer","kind":"values","rows":[{"label":"Canton of Neuchâtel (cantonal minimum wage, gross per hour)","value":21.35,"unit":"money","source":{"title":"Canton de Neuchâtel, Service de l'emploi: Mémento salaire minimum 2026","url":"https://www.ne.ch/sites/default/files/2026-02/SEMP_Memento_salaireminimum_2026_1.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Canton of Ticino (minimum wage by sector, gross per hour: range CHF 20.00 to 20.50; lower bound shown)","value":20,"unit":"money","source":{"title":"Repubblica e Cantone Ticino, Gran Consiglio: Rapporto 8163 R (30 marzo 2026) on the cantonal minimum wage law","url":"https://m4.ti.ch/fileadmin/POTERI/GC/allegati/rapporti/29926_8163%20R.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"SECO: Normalarbeitsverträge; SECO FlaM-Bericht 2023 (10. Juni 2024), Kasten 5.1 Kantonale Mindestlöhne","url":"https://www.seco.admin.ch/de/normalarbeitsvertraege","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":false,"note":"Seen only in a search-engine copy of the official page (the site refused automated requests)."},{"id":"public-holidays","title":"Public holidays","group":"other","kind":"values","rows":[{"label":"Federal public holiday","value":"1 August (Swiss National Day): treated like a Sunday under labour law and paid (Art. 110 para. 3 of the Federal Constitution)","unit":"text"},{"label":"Other public holidays","value":"Set by each canton (cantonal lists are not stored here)","unit":"text"}],"source":{"title":"Fedlex: Bundesverfassung der Schweizerischen Eidgenossenschaft (BV, SR 101), Stand am 3. März 2024, Art. 110 Abs. 3","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1999/404/20240303/de/pdf-a/fedlex-data-admin-ch-eli-cc-1999-404-20240303-de-pdf-a.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2000-01-01","effectiveTo":null},"verified":true},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Income tax for the self-employed","value":"Same federal, cantonal and communal income tax tariffs as employees, on net business income","unit":"text"},{"label":"Self-employed AHV/IV/EO: full rate (AHV 8.1%, IV 1.4%, EO 0.5%)","value":0.1,"unit":"rate"},{"label":"Minimum contribution, annual income below CHF 10,100","value":530,"unit":"money"},{"label":"Sliding scale: income CHF 10,100 to under CHF 17,600","value":0.05371,"unit":"rate"},{"label":"Sliding scale: income CHF 17,600 to under CHF 23,000","value":0.05494,"unit":"rate"},{"label":"Sliding scale: income CHF 23,000 to under CHF 25,500","value":0.05617,"unit":"rate"},{"label":"Sliding scale: income CHF 25,500 to under CHF 28,000","value":0.05741,"unit":"rate"},{"label":"Sliding scale: income CHF 28,000 to under CHF 30,500","value":0.05864,"unit":"rate"},{"label":"Sliding scale: income CHF 30,500 to under CHF 33,000","value":0.05987,"unit":"rate"},{"label":"Sliding scale: income CHF 33,000 to under CHF 35,500","value":0.06235,"unit":"rate"},{"label":"Sliding scale: income CHF 35,500 to under CHF 38,000","value":0.06481,"unit":"rate"},{"label":"Sliding scale: income CHF 38,000 to under CHF 40,500","value":0.06728,"unit":"rate"},{"label":"Sliding scale: income CHF 40,500 to under CHF 43,000","value":0.06976,"unit":"rate"},{"label":"Sliding scale: income CHF 43,000 to under CHF 45,500","value":0.07222,"unit":"rate"},{"label":"Sliding scale: income CHF 45,500 to under CHF 48,000","value":0.07469,"unit":"rate"},{"label":"Sliding scale: income CHF 48,000 to under CHF 50,500","value":0.0784,"unit":"rate"},{"label":"Sliding scale: income CHF 50,500 to under CHF 53,000","value":0.08209,"unit":"rate"},{"label":"Sliding scale: income CHF 53,000 to under CHF 55,500","value":0.0858,"unit":"rate"},{"label":"Sliding scale: income CHF 55,500 to under CHF 58,000","value":0.08951,"unit":"rate"},{"label":"Sliding scale: income CHF 58,000 to under CHF 60,500","value":0.09321,"unit":"rate"},{"label":"Sliding scale: income from CHF 60,500","value":0.1,"unit":"rate"},{"label":"VAT registration threshold (turnover)","value":100000,"unit":"money","source":{"title":"ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026)","url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Flat or simplified income tax regime for the self-employed","value":"None: business income is taxed with the ordinary federal tariff (Art. 36 DBG) and the canton's tariff","unit":"text","source":{"title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"status":"not_applicable"},{"label":"Permit for self-employed EU/EFTA nationals","value":"B EU/EFTA residence permit, valid 5 years and renewable, on proof of genuine self-employment and sufficient means; cantonal migration office","unit":"text","source":{"title":"SEM: FAQ EU/EFTA citizens in Switzerland (last modification 06.07.2026)","url":"https://www.sem.admin.ch/sem/en/home/themen/fza_schweiz-eu-efta/eu-efta_buerger_schweiz/faq.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"EU/EFTA self-employed permit: validity (years)","value":5,"unit":"number","source":{"title":"SEM: FAQ EU/EFTA citizens in Switzerland (last modification 06.07.2026)","url":"https://www.sem.admin.ch/sem/en/home/themen/fza_schweiz-eu-efta/eu-efta_buerger_schweiz/faq.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Self-employment for third-country nationals","value":"Admission under Art. 19 FNIA only with a lasting positive impact on the Swiss labour market (business plan, market analysis, financial forecasts)","unit":"text","source":{"title":"SEM: FAQ Work (non-EU/EFTA nationals) (last modification 05.07.2026)","url":"https://www.sem.admin.ch/sem/en/home/themen/arbeit/faq.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Digital-nomad or remote-work visa","value":"None. EU/EFTA nationals working only for a foreign employer can be admitted as non-employed persons with sufficient means; for third-country nationals home-office work with an effect on the Swiss labour market needs a work permit","unit":"text","source":{"title":"SEM Rundschreiben 'Tätigkeit im Home Office; ausländerrechtliche Qualifikation; FZA und Drittstaaten' (Bern-Wabern, 5. April 2022)","url":"https://www.sem.admin.ch/dam/sem/de/data/rechtsgrundlagen/weisungen/fza/20220403-rs-homeoffice-fza-drittstaaten.pdf.download.pdf/20220403-rs-homeoffice-fza-drittstaaten-d.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2022-04-05","effectiveTo":null},"status":"not_applicable"},{"label":"Special tax regime for inbound workers (expats)","value":"None in the tariff: the federal Expatriates Ordinance governs deductions for certain professional costs (applied by the cantons too)","unit":"text","source":{"title":"ESTV Kantonsblatt Luzern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 57 StG","url":"https://www.estv2.admin.ch/stp/kb/lu-de.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"status":"not_applicable"}],"source":{"title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","url":"https://www.ahv-iv.ch/p/2.02.d","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them."}],"sources":[{"title":"ESTV Rundschreiben 2-215-D-2025-d: kalte Progression und Zinssätze, direkte Bundessteuer, Steuerjahr 2026 (with Tarif 2026, Art. 36 DBG)","url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrievedAt":"2026-11-09"},{"title":"Informationsstelle AHV/IV: Merkblatt 2.01 Lohnbeiträge an die AHV, die IV und die EO (Stand am 1. Januar 2026)","url":"https://www.ahv-iv.ch/p/2.01.d","retrievedAt":"2026-11-09"},{"title":"Informationsstelle AHV/IV: Merkblatt 2.08 Beiträge an die Arbeitslosenversicherung (Stand am 1. Januar 2025)","url":"https://www.ahv-iv.ch/p/2.08.d","retrievedAt":"2026-11-09"},{"title":"BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026)","url":"https://www.bsv.admin.ch/dam/de/sd-web/pOeFN0JP-S5E/uebersicht-schweizerische-soziale-sicherheit.pdf","retrievedAt":"2026-11-09"},{"title":"BSV: Beträge gültig ab dem 1. Januar 2026","url":"https://www.bsv.admin.ch/dam/de/sd-web/sAgdISSXenMT/d_Betr%C3%A4ge%202026.pdf","retrievedAt":"2026-11-09"},{"title":"BSV: Wichtige Masszahlen im Bereich der beruflichen Vorsorge","url":"https://www.bsv.admin.ch/dam/de/sd-web/3jZGqTLgADbl/BPP_Zahlen_85_2026.pdf","retrievedAt":"2026-11-09"},{"title":"Fedlex: BVG (SR 831.40), Art. 16 Altersgutschriften","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1983/797_797_797/20230101/de/pdf-a/fedlex-data-admin-ch-eli-cc-1983-797_797_797-20230101-de-pdf-a-9.pdf","retrievedAt":"2026-11-09"},{"title":"Fedlex: Verordnung über die Unfallversicherung (UVV, SR 832.202), Stand 1. Januar 2026","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1983/38_38_38/20260101/de/pdf-a/fedlex-data-admin-ch-eli-cc-1983-38_38_38-20260101-de-pdf-a.pdf","retrievedAt":"2026-11-09"},{"title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden (Stand am 1. Januar 2026)","url":"https://www.ahv-iv.ch/p/2.02.d","retrievedAt":"2026-11-09"},{"title":"ESTV: Schweizer Mehrwertsteuersätze","url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrievedAt":"2026-11-09"},{"title":"ESTV: MWST-Steuerpflicht","url":"https://www.estv.admin.ch/estv/de/home/mehrwertsteuer/mwst-steuerpflicht.html","retrievedAt":"2026-11-09"},{"title":"SEM: FAQ EU/EFTA citizens in Switzerland","url":"https://www.sem.admin.ch/sem/en/home/themen/fza_schweiz-eu-efta/eu-efta_buerger_schweiz/faq.html","retrievedAt":"2026-11-09"},{"title":"SEM: FAQ Work (non-EU/EFTA nationals)","url":"https://www.sem.admin.ch/sem/en/home/themen/arbeit/faq.html","retrievedAt":"2026-11-09"},{"title":"SEM Rundschreiben Tätigkeit im Home Office (5. April 2022)","url":"https://www.sem.admin.ch/dam/sem/de/data/rechtsgrundlagen/weisungen/fza/20220403-rs-homeoffice-fza-drittstaaten.pdf.download.pdf/20220403-rs-homeoffice-fza-drittstaaten-d.pdf","retrievedAt":"2026-11-09"},{"title":"ESTV: Schweizerische Quellensteuer QST","url":"https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/dbst-quellensteuer.html","retrievedAt":"2026-11-09"},{"title":"Fedlex: Quellensteuerverordnung (QStV, SR 642.118.2), Art. 9","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2018/274/20250110/de/pdf-a/fedlex-data-admin-ch-eli-cc-2018-274-20250110-de-pdf-a.pdf","retrievedAt":"2026-11-09"},{"title":"Fedlex: Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11), Art. 89 and 89a","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1991/1184_1184_1184/20260902/de/pdf-a/fedlex-data-admin-ch-eli-cc-1991-1184_1184_1184-20260902-de-pdf-a.pdf","retrievedAt":"2026-11-09"},{"title":"Fedlex: Bundesverfassung (SR 101), Art. 110 Abs. 3","url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1999/404/20240303/de/pdf-a/fedlex-data-admin-ch-eli-cc-1999-404-20240303-de-pdf-a.pdf","retrievedAt":"2026-11-09"},{"title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX)","url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrievedAt":"2026-11-09"},{"title":"SECO: Normalarbeitsverträge; SECO FlaM-Bericht 2023 (10. Juni 2024), Kasten 5.1 Kantonale Mindestlöhne","url":"https://www.seco.admin.ch/de/normalarbeitsvertraege","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":0,"to":15200,"rate":0,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":15200,"to":33200,"rate":0.0077,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":33200,"to":43500,"rate":0.0088,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":43500,"to":58000,"rate":0.0264,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":58000,"to":76200,"rate":0.0297,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":76200,"to":82100,"rate":0.0594,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":82100,"to":108900,"rate":0.066,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":108900,"to":141500,"rate":0.088,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":141500,"to":185100,"rate":0.11,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":185100,"to":793900,"rate":0.132,"value":null,"unit":"rate"},{"section_id":"federal-tax","section":"Direct federal tax: single tariff (Art. 36 para. 1 DBG)","group":"income-tax","basis":"Taxable income, per year","note":"From CHF 794,000 the tax is 11.5% of the whole income (see the rules below). Cantonal and communal income taxes come on top (each canton's page).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Rate on the whole income","from":794000,"to":null,"rate":0.115,"value":null,"unit":"rate"},{"section_id":"federal-tax-married","section":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":0,"to":29700,"rate":0,"value":null,"unit":"rate"},{"section_id":"federal-tax-married","section":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":29700,"to":53400,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"federal-tax-married","section":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":53400,"to":61300,"rate":0.02,"value":null,"unit":"rate"},{"section_id":"federal-tax-married","section":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":61300,"to":79100,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"federal-tax-married","section":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":79100,"to":94900,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"federal-tax-married","section":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":94900,"to":108700,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"federal-tax-married","section":"Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)","group":"income-tax","basis":"Taxable income of the couple, per year","note":"From CHF 941,400 the tax is 11.5% of the whole income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 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Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Glarus (GL)","from":null,"to":null,"rate":null,"value":"canton 0.597; cantonal capital Glarus 0.61 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Zug (ZG)","from":null,"to":null,"rate":null,"value":"canton 0.78; cantonal capital Zug 0.52 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Fribourg (FR)","from":null,"to":null,"rate":null,"value":"canton 0.96; cantonal capital Fribourg 0.8 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Solothurn (SO)","from":null,"to":null,"rate":null,"value":"canton 1.04; cantonal capital Solothurn 1.12 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Basel-Stadt (BS)","from":null,"to":null,"rate":null,"value":"canton 1; cantonal capital Basel: Included in the cantonal tax (ESTV note 4) (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Basel-Landschaft (BL)","from":null,"to":null,"rate":null,"value":"canton: no multiple; cantonal capital Liestal 0.65 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Schaffhausen (SH)","from":null,"to":null,"rate":null,"value":"canton 0.76; cantonal capital Schaffhausen 0.83 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Appenzell Ausserrhoden (AR)","from":null,"to":null,"rate":null,"value":"canton 3.3; cantonal capital Herisau 4.1 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Appenzell Innerrhoden (AI)","from":null,"to":null,"rate":null,"value":"canton 0.96; cantonal capital Appenzell 0.56 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"St. Gallen (SG)","from":null,"to":null,"rate":null,"value":"canton 1.05; cantonal capital St. Gallen 1.38 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Graubünden (GR)","from":null,"to":null,"rate":null,"value":"canton 0.92; cantonal capital Chur: 88% of the cantonal tax at 100% (ESTV note 7) (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Aargau (AG)","from":null,"to":null,"rate":null,"value":"canton 1.03; cantonal capital Aarau 0.96 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Thurgau (TG)","from":null,"to":null,"rate":null,"value":"canton 1.09; cantonal capital Frauenfeld 1.42 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Ticino (TI)","from":null,"to":null,"rate":null,"value":"canton 1; cantonal capital Bellinzona 0.93 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Vaud (VD)","from":null,"to":null,"rate":null,"value":"canton 1.55; cantonal capital Lausanne 0.785 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Valais (VS)","from":null,"to":null,"rate":null,"value":"canton: no multiple; cantonal capital Sion 1.1 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Neuchâtel (NE)","from":null,"to":null,"rate":null,"value":"canton 1.24; cantonal capital Neuchâtel 0.65 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Geneva (GE)","from":null,"to":null,"rate":null,"value":"canton 1.475; cantonal capital Genève 0.4549 (other communes differ)","unit":"text"},{"section_id":"cantonal-overview","section":"Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)","group":"income-tax","basis":"","note":"Each canton taxes income with its own tariff (the simple tax) times the cantonal multiplier, plus the commune's multiplier and church tax for members. Communal multipliers are those of the cantonal capital; other communes differ. Each canton's page has the tariff, its vintage and the full multipliers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Jura (JU)","from":null,"to":null,"rate":null,"value":"canton 2.85; cantonal capital Delémont 1.9 (other communes differ)","unit":"text"},{"section_id":"vat","section":"Value added tax (MWST / TVA / IVA)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026)","source_url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrieved_at":"2026-11-09","status":"verified","label":"Standard rate","from":null,"to":null,"rate":0.081,"value":null,"unit":"rate"},{"section_id":"vat","section":"Value added tax (MWST / TVA / IVA)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026)","source_url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrieved_at":"2026-11-09","status":"verified","label":"Reduced rate (food, books, newspapers and other listed goods)","from":null,"to":null,"rate":0.026,"value":null,"unit":"rate"},{"section_id":"vat","section":"Value added tax (MWST / TVA / IVA)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026)","source_url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrieved_at":"2026-11-09","status":"verified","label":"Special rate for accommodation","from":null,"to":null,"rate":0.038,"value":null,"unit":"rate"},{"section_id":"vat","section":"Value added tax (MWST / TVA / IVA)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026)","source_url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrieved_at":"2026-11-09","status":"verified","label":"Mandatory registration from turnover (supplies in Switzerland and abroad) of","from":null,"to":null,"rate":null,"value":100000,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wages","group":"employer","basis":"","note":"Cantonal minimum wages, gross per hour. Neuchâtel and Ticino are listed in the next section, awaiting a re-read of the official page.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SECO: Normalarbeitsverträge; SECO FlaM-Bericht 2023 (10. Juni 2024), Kasten 5.1 Kantonale Mindestlöhne","source_url":"https://www.seco.admin.ch/de/normalarbeitsvertraege","retrieved_at":"2026-11-09","status":"verified","label":"Federal level","from":null,"to":null,"rate":null,"value":"No general federal minimum wage; binding minimums by sector through standard employment contracts (NAV, Art. 360a OR) and collective agreements","unit":"text"},{"section_id":"minimum-wage","section":"Minimum wages","group":"employer","basis":"","note":"Cantonal minimum wages, gross per hour. Neuchâtel and Ticino are listed in the next section, awaiting a re-read of the official page.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"République et canton de Genève: Montant et calcul du salaire minimum (dernière mise à jour 7 octobre 2026)","source_url":"https://www.ge.ch/appliquer-salaire-minimum-genevois/montant-calcul-du-salaire-minimum","retrieved_at":"2026-11-09","status":"verified","label":"Canton of Geneva (cantonal minimum wage, gross per hour)","from":null,"to":null,"rate":null,"value":24.59,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wages","group":"employer","basis":"","note":"Cantonal minimum wages, gross per hour. Neuchâtel and Ticino are listed in the next section, awaiting a re-read of the official page.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Kanton Basel-Stadt, Amt für Wirtschaft und Arbeit: Häufige Fragen zum Kantonalen Mindestlohn (FAQ) (Inhalt aktualisiert 13.08.2026)","source_url":"https://www.bs.ch/wsu/awa/arbeitsbeziehungen/loehne/mindestlohn/haeufige-fragen-zum-kantonalen-mindestlohn-faq","retrieved_at":"2026-11-09","status":"verified","label":"Canton of Basel-Stadt (cantonal minimum wage, gross per hour; sectors with a generally binding collective agreement are excluded)","from":null,"to":null,"rate":null,"value":22.2,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wages","group":"employer","basis":"","note":"Cantonal minimum wages, gross per hour. Neuchâtel and Ticino are listed in the next section, awaiting a re-read of the official page.","tax_year":"2026","effective_from":"2024-07-01","effective_to":null,"source_title":"République et Canton du Jura, Service de l'économie et de l'emploi: Salaire minimum","source_url":"https://www.jura.ch/fr/Autorites/Administration/DES/Economie-et-Emploi-SEE/Conditions-de-travail/Conditions-de-travail/Salaires-minimaux.html","retrieved_at":"2026-11-09","status":"verified","label":"Canton of Jura (cantonal minimum wage, gross per hour, excluding holiday and public-holiday supplements)","from":null,"to":null,"rate":null,"value":21.4,"unit":"money"},{"section_id":"minimum-wage-review","section":"Minimum wages awaiting a re-read of the official page","group":"employer","basis":"","note":"Seen only in a search-engine copy of the official page (the site refused automated requests).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Canton de Neuchâtel, Service de l'emploi: Mémento salaire minimum 2026","source_url":"https://www.ne.ch/sites/default/files/2026-02/SEMP_Memento_salaireminimum_2026_1.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"Canton of Neuchâtel (cantonal minimum wage, gross per hour)","from":null,"to":null,"rate":null,"value":21.35,"unit":"money"},{"section_id":"minimum-wage-review","section":"Minimum wages awaiting a re-read of the official page","group":"employer","basis":"","note":"Seen only in a search-engine copy of the official page (the site refused automated requests).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Repubblica e Cantone Ticino, Gran Consiglio: Rapporto 8163 R (30 marzo 2026) on the cantonal minimum wage law","source_url":"https://m4.ti.ch/fileadmin/POTERI/GC/allegati/rapporti/29926_8163%20R.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"Canton of Ticino (minimum wage by sector, gross per hour: range CHF 20.00 to 20.50; lower bound shown)","from":null,"to":null,"rate":null,"value":20,"unit":"money"},{"section_id":"public-holidays","section":"Public holidays","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2000-01-01","effective_to":null,"source_title":"Fedlex: Bundesverfassung der Schweizerischen Eidgenossenschaft (BV, SR 101), Stand am 3. März 2024, Art. 110 Abs. 3","source_url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1999/404/20240303/de/pdf-a/fedlex-data-admin-ch-eli-cc-1999-404-20240303-de-pdf-a.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Federal public holiday","from":null,"to":null,"rate":null,"value":"1 August (Swiss National Day): treated like a Sunday under labour law and paid (Art. 110 para. 3 of the Federal Constitution)","unit":"text"},{"section_id":"public-holidays","section":"Public holidays","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2000-01-01","effective_to":null,"source_title":"Fedlex: Bundesverfassung der Schweizerischen Eidgenossenschaft (BV, SR 101), Stand am 3. März 2024, Art. 110 Abs. 3","source_url":"https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1999/404/20240303/de/pdf-a/fedlex-data-admin-ch-eli-cc-1999-404-20240303-de-pdf-a.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Other public holidays","from":null,"to":null,"rate":null,"value":"Set by each canton (cantonal lists are not stored here)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Income tax for the self-employed","from":null,"to":null,"rate":null,"value":"Same federal, cantonal and communal income tax tariffs as employees, on net business income","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Self-employed AHV/IV/EO: full rate (AHV 8.1%, IV 1.4%, EO 0.5%)","from":null,"to":null,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Minimum contribution, annual income below CHF 10,100","from":null,"to":null,"rate":null,"value":530,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 10,100 to under CHF 17,600","from":null,"to":null,"rate":0.05371,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 17,600 to under CHF 23,000","from":null,"to":null,"rate":0.05494,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 23,000 to under CHF 25,500","from":null,"to":null,"rate":0.05617,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 25,500 to under CHF 28,000","from":null,"to":null,"rate":0.05741,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 28,000 to under CHF 30,500","from":null,"to":null,"rate":0.05864,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 30,500 to under CHF 33,000","from":null,"to":null,"rate":0.05987,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 33,000 to under CHF 35,500","from":null,"to":null,"rate":0.06235,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 35,500 to under CHF 38,000","from":null,"to":null,"rate":0.06481,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 38,000 to under CHF 40,500","from":null,"to":null,"rate":0.06728,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income CHF 40,500 to under CHF 43,000","from":null,"to":null,"rate":0.06976,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. 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Januar 2026)","source_url":"https://www.ahv-iv.ch/p/2.02.d","retrieved_at":"2026-11-09","status":"verified","label":"Sliding scale: income from CHF 60,500","from":null,"to":null,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026)","source_url":"https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz","retrieved_at":"2026-11-09","status":"verified","label":"VAT registration threshold (turnover)","from":null,"to":null,"rate":null,"value":100000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Rundschreiben 2-215-D-2025-d (11 September 2025): Ausgleich der Folgen der kalten Progression sowie Zinssätze bei der direkten Bundessteuer für das Steuerjahr 2026, Beilage 'Tarif 2026 (Art. 36 DBG)'","source_url":"https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf","retrieved_at":"2026-11-09","status":"not_applicable","label":"Flat or simplified income tax regime for the self-employed","from":null,"to":null,"rate":null,"value":"None: business income is taxed with the ordinary federal tariff (Art. 36 DBG) and the canton's tariff","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SEM: FAQ EU/EFTA citizens in Switzerland (last modification 06.07.2026)","source_url":"https://www.sem.admin.ch/sem/en/home/themen/fza_schweiz-eu-efta/eu-efta_buerger_schweiz/faq.html","retrieved_at":"2026-11-09","status":"verified","label":"Permit for self-employed EU/EFTA nationals","from":null,"to":null,"rate":null,"value":"B EU/EFTA residence permit, valid 5 years and renewable, on proof of genuine self-employment and sufficient means; cantonal migration office","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SEM: FAQ EU/EFTA citizens in Switzerland (last modification 06.07.2026)","source_url":"https://www.sem.admin.ch/sem/en/home/themen/fza_schweiz-eu-efta/eu-efta_buerger_schweiz/faq.html","retrieved_at":"2026-11-09","status":"verified","label":"EU/EFTA self-employed permit: validity (years)","from":null,"to":null,"rate":null,"value":5,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SEM: FAQ Work (non-EU/EFTA nationals) (last modification 05.07.2026)","source_url":"https://www.sem.admin.ch/sem/en/home/themen/arbeit/faq.html","retrieved_at":"2026-11-09","status":"verified","label":"Self-employment for third-country nationals","from":null,"to":null,"rate":null,"value":"Admission under Art. 19 FNIA only with a lasting positive impact on the Swiss labour market (business plan, market analysis, financial forecasts)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2022-04-05","effective_to":null,"source_title":"SEM Rundschreiben 'Tätigkeit im Home Office; ausländerrechtliche Qualifikation; FZA und Drittstaaten' (Bern-Wabern, 5. April 2022)","source_url":"https://www.sem.admin.ch/dam/sem/de/data/rechtsgrundlagen/weisungen/fza/20220403-rs-homeoffice-fza-drittstaaten.pdf.download.pdf/20220403-rs-homeoffice-fza-drittstaaten-d.pdf","retrieved_at":"2026-11-09","status":"not_applicable","label":"Digital-nomad or remote-work visa","from":null,"to":null,"rate":null,"value":"None. EU/EFTA nationals working only for a foreign employer can be admitted as non-employed persons with sufficient means; for third-country nationals home-office work with an effect on the Swiss labour market needs a work permit","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"The self-employed pay the whole AHV/IV/EO contribution themselves and family-allowance contributions to the cantonal fund; ALV and accident insurance are not compulsory for them.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV Kantonsblatt Luzern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 57 StG","source_url":"https://www.estv2.admin.ch/stp/kb/lu-de.pdf","retrieved_at":"2026-11-09","status":"not_applicable","label":"Special tax regime for inbound workers (expats)","from":null,"to":null,"rate":null,"value":"None in the tariff: the federal Expatriates Ordinance governs deductions for certain professional costs (applied by the cantons too)","unit":"text"}],"pageUrl":"https://calcbloc.com/switzerland/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/switzerland/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}