Swiss tax tables 2026
The direct federal tax tariffs and main deductions, AHV/IV/EO, unemployment and accident insurance, BVG thresholds and age credits, family allowances, withholding tax, VAT, cantonal minimum wages and the rules for the self-employed and new residents for 2026. Each of the 26 cantons has its own page with its tariff and the multipliers of the canton, its capital and the churches.
- 2026-01-01 to 2026-12-31
- CHF
Some figures on this page are still under review against the official sources and are marked below.
Income tax
Direct federal tax: single tariff (Art. 36 para. 1 DBG)
| Taxable income, per year | Rate |
|---|---|
| CHF 0 to CHF 15'200 | 0% |
| CHF 15'200 to CHF 33'200 | 0.77% |
| CHF 33'200 to CHF 43'500 | 0.88% |
| CHF 43'500 to CHF 58'000 | 2.64% |
| CHF 58'000 to CHF 76'200 | 2.97% |
| CHF 76'200 to CHF 82'100 | 5.94% |
| CHF 82'100 to CHF 108'900 | 6.6% |
| CHF 108'900 to CHF 141'500 | 8.8% |
| CHF 141'500 to CHF 185'100 | 11% |
| CHF 185'100 to CHF 793'900 | 13.2% |
| Rate on the whole income: Over CHF 794'000 | 11.5% |
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).
Source: 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)' · retrieved 2026-11-09
Direct federal tax: married couples and single parents (Art. 36 para. 2 and 2bis DBG)
| Taxable income of the couple, per year | Rate |
|---|---|
| CHF 0 to CHF 29'700 | 0% |
| CHF 29'700 to CHF 53'400 | 1% |
| CHF 53'400 to CHF 61'300 | 2% |
| CHF 61'300 to CHF 79'100 | 3% |
| CHF 79'100 to CHF 94'900 | 4% |
| CHF 94'900 to CHF 108'700 | 5% |
| CHF 108'700 to CHF 120'600 | 6% |
| CHF 120'600 to CHF 130'500 | 7% |
| CHF 130'500 to CHF 138'400 | 8% |
| CHF 138'400 to CHF 144'300 | 9% |
| CHF 144'300 to CHF 148'300 | 10% |
| CHF 148'300 to CHF 150'400 | 11% |
| CHF 150'400 to CHF 152'400 | 12% |
| CHF 152'400 to CHF 941'300 | 13% |
| Rate on the whole income: Over CHF 941'400 | 11.5% |
From CHF 941,400 the tax is 11.5% of the whole income.
Source: 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)' · retrieved 2026-11-09
Direct federal tax: rules and main deductions 2026
| Item | Value |
|---|---|
| Single tariff: taxable income above CHF 794,000für 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) | 11.5% of the whole income |
| Married tariff: taxable income above CHF 941,400für 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) | 11.5% of the whole income |
| Reduction of the tax per child or supported person (Art. 36 para. 2bis) | CHF 263 |
| Tax amounts below this are not levied (Art. 36 para. 3) | CHF 25 |
| Child deduction (Art. 35) | CHF 6'800 |
| Support deduction (Art. 35) | CHF 6'800 |
| Married couples' deduction (Art. 35) | CHF 2'800 |
| Two-earner deduction: minimum (Art. 33 para. 2) | CHF 8'600 |
| Two-earner deduction: maximum | CHF 14'100 |
| Third-party childcare: maximum per child (Art. 33 para. 3) | CHF 25'800 |
| Insurance premiums and savings interest, married with pillar 2/3a contributions: maximum | CHF 3'700 |
| Insurance premiums and savings interest, others with pillar 2/3a contributions: maximum | CHF 1'800 |
| Commuting costs (employees): maximum (Art. 26) | CHF 3'300 |
| Other professional expenses (flat rate): minimum | CHF 2'000 |
| Other professional expenses (flat rate): maximum | CHF 4'000 |
Amounts indexed for 2026 by the EFD ordinance on cold progression (index 170.4, +0.06%).
Source: 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)' · retrieved 2026-11-09
Withholding tax on salaries (Quellensteuer)
| Item | Value |
|---|---|
| Who | Foreign employees resident in Switzerland without a settlement permit (C), and non-residents such as cross-border commuters |
| Rates | Set by each canton (the withholding tax tariff depends on the canton) |
| Compulsory subsequent ordinary assessment: gross employment income in a tax year of at least (QStV art. 9; also if either spouse reaches it)Source: fedlex.data.admin.ch · retrieved 2026-11-09 | CHF 120'000 |
| Statutory basisSource: fedlex.data.admin.ch · retrieved 2026-11-09 | 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 |
| Below the thresholdSource: fedlex.data.admin.ch · retrieved 2026-11-09 | Ordinary assessment on request (DBG art. 89a), applied for by 31 March of the following year |
Source: ESTV: Schweizerische Quellensteuer QST (updated 5 Nov 2026) · retrieved 2026-11-09
Cantonal and communal income tax: multipliers 2026 (canton and cantonal capital; other communes differ)
| Item | Value |
|---|---|
| Zürich (ZH) | canton 0.95; cantonal capital Zürich 1.19 (other communes differ) |
| Bern (BE) | canton 2.975; cantonal capital Bern 1.54 (other communes differ) |
| Lucerne (LU) | canton 1.45; cantonal capital Luzern 1.45 (other communes differ) |
| Uri (UR) | canton 1; cantonal capital Altdorf 0.95 (other communes differ) |
| Schwyz (SZ) | canton 1.1; cantonal capital Schwyz 1.75 (other communes differ) |
| Obwalden (OW) | canton 3.25; cantonal capital Sarnen 3.86 (other communes differ) |
| Nidwalden (NW) | canton 2.61; cantonal capital Stans 2.35 (other communes differ) |
| Glarus (GL) | canton 0.597; cantonal capital Glarus 0.61 (other communes differ) |
| Zug (ZG) | canton 0.78; cantonal capital Zug 0.52 (other communes differ) |
| Fribourg (FR) | canton 0.96; cantonal capital Fribourg 0.8 (other communes differ) |
| Solothurn (SO) | canton 1.04; cantonal capital Solothurn 1.12 (other communes differ) |
| Basel-Stadt (BS) | canton 1; cantonal capital Basel: Included in the cantonal tax (ESTV note 4) (other communes differ) |
| Basel-Landschaft (BL) | canton: no multiple; cantonal capital Liestal 0.65 (other communes differ) |
| Schaffhausen (SH) | canton 0.76; cantonal capital Schaffhausen 0.83 (other communes differ) |
| Appenzell Ausserrhoden (AR) | canton 3.3; cantonal capital Herisau 4.1 (other communes differ) |
| Appenzell Innerrhoden (AI) | canton 0.96; cantonal capital Appenzell 0.56 (other communes differ) |
| St. Gallen (SG) | canton 1.05; cantonal capital St. Gallen 1.38 (other communes differ) |
| Graubünden (GR) | canton 0.92; cantonal capital Chur: 88% of the cantonal tax at 100% (ESTV note 7) (other communes differ) |
| Aargau (AG) | canton 1.03; cantonal capital Aarau 0.96 (other communes differ) |
| Thurgau (TG) | canton 1.09; cantonal capital Frauenfeld 1.42 (other communes differ) |
| Ticino (TI) | canton 1; cantonal capital Bellinzona 0.93 (other communes differ) |
| Vaud (VD) | canton 1.55; cantonal capital Lausanne 0.785 (other communes differ) |
| Valais (VS) | canton: no multiple; cantonal capital Sion 1.1 (other communes differ) |
| Neuchâtel (NE) | canton 1.24; cantonal capital Neuchâtel 0.65 (other communes differ) |
| Geneva (GE) | canton 1.475; cantonal capital Genève 0.4549 (other communes differ) |
| Jura (JU) | canton 2.85; cantonal capital Delémont 1.9 (other communes differ) |
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.
Source: ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
Employee contributions
Old-age, disability and income-compensation insurance (AHV/IV/EO)
| Item | Value |
|---|---|
| AHV (old-age and survivors): employee | 4.35% |
| AHV: employer | 4.35% |
| IV (disability): employee | 0.7% |
| IV: employer | 0.7% |
| EO (income compensation, maternity and paternity): employee | 0.25% |
| EO: employer | 0.25% |
| Total AHV/IV/EO (half each) | 10.6% |
| Contribution ceiling | None: due on the whole salary |
| Salary per job and year below which contributions are only levied on request | CHF 2'500 |
| Allowance for people working past the reference age, per year | CHF 16'800 |
Contributions are collected by the employer's compensation fund (Ausgleichskasse).
Source: 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) · retrieved 2026-11-09
Unemployment insurance (ALV)
| Item | Value |
|---|---|
| Employee | 1.1% |
| Employer | 1.1% |
| Maximum insured salary per job, per year | CHF 148'200 |
| Maximum insured salary, per month | CHF 12'350 |
| Solidarity contribution above the ceiling | Abolished: no ALV contributions on salary above the ceiling since 2023 |
Source: 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) · retrieved 2026-11-09
Employer costs
Accident insurance (UVG): occupational (BU) and non-occupational (NBU)
| Item | Value |
|---|---|
| Maximum insured earnings, per year | CHF 148'200 |
| Occupational accidents and diseases (BU) | Paid by the employer; per-mille premium by risk class, set by the insurer |
| Non-occupational accidents (NBU) | Paid by the employee (employer pays none); per-mille premium set by the insurer |
| Premium rates | Set by Suva or the private insurer for each business; no general rate |
Source: BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026), Finanzierung: Unfälle und Berufskrankheiten; UVV Art. 22 (Stand 1. Januar 2026) · retrieved 2026-11-09
Occupational pensions (BVG, 2nd pillar): thresholds and minimums
| Item | Value |
|---|---|
| Entry threshold (minimum annual salary) | CHF 22'680 |
| Coordination deduction | CHF 26'460 |
| Upper limit of the annual salary (mandatory part) | CHF 90'720 |
| Minimum coordinated salary | CHF 3'780 |
| Maximum insurable salary | CHF 907'200 |
| Minimum interest rate on retirement assets | 1.25% |
| Minimum conversion rate | 6.8% |
| Age credit, age 25 to 34 (share of the coordinated salary)Source: fedlex.data.admin.ch · retrieved 2026-11-09 | 7% |
| Age credit, age 35 to 44 (share of the coordinated salary)Source: fedlex.data.admin.ch · retrieved 2026-11-09 | 10% |
| Age credit, age 45 to 54 (share of the coordinated salary)Source: fedlex.data.admin.ch · retrieved 2026-11-09 | 15% |
| Age credit, age 55 to 65 (share of the coordinated salary)Source: fedlex.data.admin.ch · retrieved 2026-11-09 | 18% |
| Pillar 3a: maximum tax-deductible contribution with a pension fund | CHF 7'258 |
| Pillar 3a: maximum without a pension fund (up to 20% of earned income) | CHF 36'288 |
The employer pays at least half of the total contributions (BSV); pension funds set their own contribution rates above these legal minimums.
Source: BSV: Beträge gültig ab dem 1. Januar 2026 (Datum 06.11.2025); BSV: Wichtige Masszahlen im Bereich der beruflichen Vorsorge (2025/2026 column) · retrieved 2026-11-09
Family allowances (federal minimums)
| Item | Value |
|---|---|
| Child allowance per child per month: at least | CHF 215 |
| Education allowance per child per month: at least | CHF 268 |
| Employer contribution to the family compensation fund: from | 1.025% |
| Employer contribution: up to | 2.75% |
Cantons may pay more and set the contribution rate of each fund; in Valais employees also contribute (0.13%).
Source: BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026), Familienzulagen and Finanzierung · retrieved 2026-11-09
Minimum wages
| Item | Value |
|---|---|
| Federal level | No general federal minimum wage; binding minimums by sector through standard employment contracts (NAV, Art. 360a OR) and collective agreements |
| Canton of Geneva (cantonal minimum wage, gross per hour)Source: ge.ch · retrieved 2026-11-09 | CHF 24.59 |
| Canton of Basel-Stadt (cantonal minimum wage, gross per hour; sectors with a generally binding collective agreement are excluded)Source: bs.ch · retrieved 2026-11-09 | CHF 22.20 |
| Canton of Jura (cantonal minimum wage, gross per hour, excluding holiday and public-holiday supplements)Source: jura.ch · retrieved 2026-11-09 | CHF 21.40 |
Cantonal minimum wages, gross per hour. Neuchâtel and Ticino are listed in the next section, awaiting a re-read of the official page.
Source: SECO: Normalarbeitsverträge; SECO FlaM-Bericht 2023 (10. Juni 2024), Kasten 5.1 Kantonale Mindestlöhne · retrieved 2026-11-09
Minimum wages awaiting a re-read of the official page
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Canton of Neuchâtel (cantonal minimum wage, gross per hour)Source: ne.ch · retrieved 2026-11-09 | CHF 21.35 |
| Canton of Ticino (minimum wage by sector, gross per hour: range CHF 20.00 to 20.50; lower bound shown)Source: m4.ti.ch · retrieved 2026-11-09 | CHF 20 |
Seen only in a search-engine copy of the official page (the site refused automated requests).
Source: SECO: Normalarbeitsverträge; SECO FlaM-Bericht 2023 (10. Juni 2024), Kasten 5.1 Kantonale Mindestlöhne · retrieved 2026-11-09
Other rates
Value added tax (MWST / TVA / IVA)
| Item | Value |
|---|---|
| Standard rate | 8.1% |
| Reduced rate (food, books, newspapers and other listed goods) | 2.6% |
| Special rate for accommodation | 3.8% |
| Mandatory registration from turnover (supplies in Switzerland and abroad) of | CHF 100'000 |
Source: ESTV: Schweizer Mehrwertsteuersätze (updated 5 Nov 2026); ESTV: MWST-Steuerpflicht (updated 5 Nov 2026) · retrieved 2026-11-09
Public holidays
| Item | Value |
|---|---|
| Federal public holiday | 1 August (Swiss National Day): treated like a Sunday under labour law and paid (Art. 110 para. 3 of the Federal Constitution) |
| Other public holidays | Set by each canton (cantonal lists are not stored here) |
Source: Fedlex: Bundesverfassung der Schweizerischen Eidgenossenschaft (BV, SR 101), Stand am 3. März 2024, Art. 110 Abs. 3 · retrieved 2026-11-09
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for the self-employed | Same federal, cantonal and communal income tax tariffs as employees, on net business income |
| Self-employed AHV/IV/EO: full rate (AHV 8.1%, IV 1.4%, EO 0.5%) | 10% |
| Minimum contribution, annual income below CHF 10,100 | CHF 530 |
| Sliding scale: income CHF 10,100 to under CHF 17,600 | 5.371% |
| Sliding scale: income CHF 17,600 to under CHF 23,000 | 5.494% |
| Sliding scale: income CHF 23,000 to under CHF 25,500 | 5.617% |
| Sliding scale: income CHF 25,500 to under CHF 28,000 | 5.741% |
| Sliding scale: income CHF 28,000 to under CHF 30,500 | 5.864% |
| Sliding scale: income CHF 30,500 to under CHF 33,000 | 5.987% |
| Sliding scale: income CHF 33,000 to under CHF 35,500 | 6.235% |
| Sliding scale: income CHF 35,500 to under CHF 38,000 | 6.481% |
| Sliding scale: income CHF 38,000 to under CHF 40,500 | 6.728% |
| Sliding scale: income CHF 40,500 to under CHF 43,000 | 6.976% |
| Sliding scale: income CHF 43,000 to under CHF 45,500 | 7.222% |
| Sliding scale: income CHF 45,500 to under CHF 48,000 | 7.469% |
| Sliding scale: income CHF 48,000 to under CHF 50,500 | 7.84% |
| Sliding scale: income CHF 50,500 to under CHF 53,000 | 8.209% |
| Sliding scale: income CHF 53,000 to under CHF 55,500 | 8.58% |
| Sliding scale: income CHF 55,500 to under CHF 58,000 | 8.951% |
| Sliding scale: income CHF 58,000 to under CHF 60,500 | 9.321% |
| Sliding scale: income from CHF 60,500 | 10% |
| VAT registration threshold (turnover)Source: estv.admin.ch · retrieved 2026-11-09 | CHF 100'000 |
| Flat or simplified income tax regime for the self-employedSource: estv.admin.ch · retrieved 2026-11-09 | None: business income is taxed with the ordinary federal tariff (Art. 36 DBG) and the canton's tariff |
| Permit for self-employed EU/EFTA nationalsSource: sem.admin.ch · retrieved 2026-11-09 | B EU/EFTA residence permit, valid 5 years and renewable, on proof of genuine self-employment and sufficient means; cantonal migration office |
| EU/EFTA self-employed permit: validity (years)Source: sem.admin.ch · retrieved 2026-11-09 | 5 |
| Self-employment for third-country nationalsSource: sem.admin.ch · retrieved 2026-11-09 | Admission under Art. 19 FNIA only with a lasting positive impact on the Swiss labour market (business plan, market analysis, financial forecasts) |
| Digital-nomad or remote-work visaSource: sem.admin.ch · retrieved 2026-11-09 | 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 |
| Special tax regime for inbound workers (expats)Source: estv2.admin.ch · retrieved 2026-11-09 | None in the tariff: the federal Expatriates Ordinance governs deductions for certain professional costs (applied by the cantons too) |
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.
Source: Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden an die AHV, die IV und die EO (Stand am 1. Januar 2026) · retrieved 2026-11-09
Regional tables
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Official sources
- ESTV Rundschreiben 2-215-D-2025-d: kalte Progression und Zinssätze, direkte Bundessteuer, Steuerjahr 2026 (with Tarif 2026, Art. 36 DBG) · retrieved 2026-11-09
- Informationsstelle AHV/IV: Merkblatt 2.01 Lohnbeiträge an die AHV, die IV und die EO (Stand am 1. Januar 2026) · retrieved 2026-11-09
- Informationsstelle AHV/IV: Merkblatt 2.08 Beiträge an die Arbeitslosenversicherung (Stand am 1. Januar 2025) · retrieved 2026-11-09
- BSV: Übersicht über die schweizerische soziale Sicherheit (Stand 1.1.2026) · retrieved 2026-11-09
- BSV: Beträge gültig ab dem 1. Januar 2026 · retrieved 2026-11-09
- BSV: Wichtige Masszahlen im Bereich der beruflichen Vorsorge · retrieved 2026-11-09
- Fedlex: BVG (SR 831.40), Art. 16 Altersgutschriften · retrieved 2026-11-09
- Fedlex: Verordnung über die Unfallversicherung (UVV, SR 832.202), Stand 1. Januar 2026 · retrieved 2026-11-09
- Informationsstelle AHV/IV: Merkblatt 2.02 Beiträge der Selbstständigerwerbenden (Stand am 1. Januar 2026) · retrieved 2026-11-09
- ESTV: Schweizer Mehrwertsteuersätze · retrieved 2026-11-09
- ESTV: MWST-Steuerpflicht · retrieved 2026-11-09
- SEM: FAQ EU/EFTA citizens in Switzerland · retrieved 2026-11-09
- SEM: FAQ Work (non-EU/EFTA nationals) · retrieved 2026-11-09
- SEM Rundschreiben Tätigkeit im Home Office (5. April 2022) · retrieved 2026-11-09
- ESTV: Schweizerische Quellensteuer QST · retrieved 2026-11-09
- Fedlex: Quellensteuerverordnung (QStV, SR 642.118.2), Art. 9 · retrieved 2026-11-09
- Fedlex: Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11), Art. 89 and 89a · retrieved 2026-11-09
- Fedlex: Bundesverfassung (SR 101), Art. 110 Abs. 3 · retrieved 2026-11-09
- ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX) · retrieved 2026-11-09
- SECO: Normalarbeitsverträge; SECO FlaM-Bericht 2023 (10. Juni 2024), Kasten 5.1 Kantonale Mindestlöhne · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.