How this estimate is calculated
Social contributions come off your gross salary first: AHV, IV and EO (old-age, disability and income compensation insurance) at 5.3%, unemployment insurance (ALV) at 1.1% up to CHF 148,200, and your share of the pension fund (BVG).
Income tax is charged three times on the same income. The federal tax has one scale for the whole country, with a top rate of 11.5%. The canton applies its own scale to get a basic tax, then multiplies it by its tax rate (Steuerfuss). The commune multiplies the same basic tax by its own rate, and church members pay a church tax on top.
Before tax, the calculator deducts flat professional costs (3% of net salary, from CHF 2,000 to CHF 4,000 for the federal tax; each canton has its own rule), the insurance premium deduction, any pillar 3a payments and any expat deductions. Some cantons also give a personal deduction or a deduction for low incomes.
Income tax by place
Federal, cantonal and communal income tax on a gross salary of CHF 100,000 for a single employee aged 35, and the take-home pay per month, in the 28 places this calculator covers. Lowest tax first.
| Place | Income tax per year | Take-home per month |
|---|---|---|
| Zug (ZG) | CHF 5,999 | CHF 7,032 |
| Schwyz (SZ) | CHF 8,239 | CHF 6,846 |
| Appenzell (AI) | CHF 10,435 | CHF 6,663 |
| Sarnen (OW) | CHF 11,461 | CHF 6,577 |
| Stans (NW) | CHF 11,488 | CHF 6,575 |
| Altdorf (UR) | CHF 11,578 | CHF 6,567 |
| Luzern (LU) | CHF 11,682 | CHF 6,559 |
| Schaffhausen (SH) | CHF 11,703 | CHF 6,557 |
| Zürich (ZH) | CHF 12,028 | CHF 6,530 |
| Winterthur (ZH) | CHF 12,316 | CHF 6,506 |
| Aarau (AG) | CHF 12,491 | CHF 6,491 |
| Chur (GR) | CHF 12,751 | CHF 6,470 |
| Frauenfeld (TG) | CHF 13,211 | CHF 6,431 |
| Glarus (GL) | CHF 13,314 | CHF 6,423 |
| Lugano (TI) | CHF 13,594 | CHF 6,399 |
| Sion (VS) | CHF 14,443 | CHF 6,329 |
| Bellinzona (TI) | CHF 14,447 | CHF 6,328 |
| Herisau (AR) | CHF 14,559 | CHF 6,319 |
| Genève (GE) | CHF 14,660 | CHF 6,311 |
| Basel (BS) | CHF 14,851 | CHF 6,295 |
| St. Gallen (SG) | CHF 15,361 | CHF 6,252 |
| Delémont (JU) | CHF 16,163 | CHF 6,185 |
| Solothurn (SO) | CHF 16,368 | CHF 6,168 |
| Bern (BE) | CHF 16,570 | CHF 6,151 |
| Fribourg (FR) | CHF 16,570 | CHF 6,151 |
| Lausanne (VD) | CHF 16,816 | CHF 6,131 |
| Liestal (BL) | CHF 16,960 | CHF 6,119 |
| Neuchâtel (NE) | CHF 18,303 | CHF 6,007 |
Each canton is shown with its capital, plus Winterthur and Lugano. The difference between Zug (CHF 5,999) and Neuchâtel (CHF 18,303) comes almost entirely from the cantonal and communal tax: the federal tax is the same everywhere.
Church tax is not included in the table.
Social contributions
AHV, IV and EO cost employees 5.3% of the full salary. Unemployment insurance (ALV) is 1.1% up to CHF 148,200 a year; there is no contribution on salary above that.
The pension fund (BVG) covers salaries above CHF 22,680. The legal minimum is a savings credit on the coordinated salary (salary up to CHF 90,720, minus CHF 26,460): 7% from age 25, 10% from 35, 15% from 45 and 18% from 55. The employer pays at least half, so the calculator takes half as your share. Most pension funds charge more, so check your payslip.
Non-occupational accident insurance (NBU) is also deducted from most salaries, at a rate set by your employer's insurer. It is left out here.
Tax at source (Quellensteuer)
Foreign employees without a C permit usually have income tax deducted from each payslip (tax at source, Quellensteuer). The source tax tables are not modelled here.
With a gross salary of CHF 120,000 or more a year, you must also file a tax return, and the tax is then worked out as in this calculator. Below that amount you can ask for the same ordinary assessment by 31 March of the following year.
Expats on a temporary assignment
Senior staff and specialists sent to Switzerland by a foreign employer for up to 5 years can deduct some extra costs (Expatriates Ordinance, ExpaV): moving to and from Switzerland, reasonable housing costs in Switzerland while keeping a home abroad, and fees for private schools teaching children in their own language. Instead of the actual housing and travel costs, a flat CHF 1,500 a month can be claimed.
The deduction applies only to costs you pay yourself or that your employer reimburses as a flat amount. Enter the yearly total in the expat field; it is deducted from income for the federal, cantonal and communal tax.
Taxation on living expenses (lump-sum taxation) is only for people who do not work in Switzerland, so it is not part of this calculator.
Self-employed
Self-employed people pay AHV, IV and EO on their profit at up to 10%. Below CHF 60,500 a lower rate applies on a sliding scale, and under CHF 10,100 the minimum contribution is CHF 530 a year.
There is no unemployment insurance and no compulsory pension fund. Without a pension fund you can pay up to 20% of your net income into pillar 3a, at most CHF 36,288 a year, and deduct it from taxable income.
What this estimate leaves out
- Married couples, children and the tax scales for families.
- Tax at source (Quellensteuer) tables and the source tax rates.
- Wealth tax, other income and capital gains.
- Commuting costs, meal costs and other deductions you can claim with receipts.
- Non-occupational accident insurance (NBU), daily sickness insurance and pension fund rates above the legal minimum.
- Fire service exemption taxes and other communal levies, apart from flat per-person taxes, which are included.
- Lump-sum taxation and AHV contributions on income after the reference age.
Your employer also pays its own AHV, IV, EO and ALV contributions and at least half of the pension contributions on top of your gross salary. They are not taken from your pay.