Withholding tax in Switzerland
Withholding tax is deducted directly from salary in certain situations, depending in particular on residence status and place of residence. The amount then varies with income, the canton of taxation and personal circumstances.
Our calculator lets you estimate the applicable deduction based on the current tariffs.
On this page
Calculating the deduction in your canton, in three steps
Gross monthly income
Enter your gross monthly salary in CHF, before withholding tax and social contributions are deducted.
Canton of taxation
Enter your canton of residence. If you live abroad, enter the canton where your employer in Switzerland has its registered office.
Family situation and dependent children
Enter your marital status, your spouse's activity if any, the number of dependent children and your religious affiliation where this applies in the canton concerned. Some cantons include church tax in their tariffs.
Your estimate
Add your details to refine the tariff.
Tariff
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Rate
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Deduction per month, CHF
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Nothing you enter here is stored or transmitted.
What this result does not take into account
A calculator applies a tariff based on the information entered. Some situations, however, call for a more detailed analysis.
These include in particular:
- individual deductions to be claimed through a correction or a subsequent ordinary assessment;
- several employers or a secondary income that may change the applicable rate;
- a spouse working abroad or in another canton;
- arriving in or leaving Switzerland during the year;
- a cross-border situation and the rules that apply depending on the country of residence;
- benefits in kind, bonuses or allowances that form part of taxable income.
Review your situation with a tax specialist
We look at your situation as a whole, check the tariff applied by your employer and determine the steps that may apply to your case, in particular a correction, a subsequent ordinary assessment or the inclusion of certain deductions.
Withholding tax, the essentials
Most people resident in Switzerland pay their taxes in arrears, on the basis of a tax return, followed by a provisional and a final assessment.
Wage withholding tax works differently. It is deducted from your salary every month by your employer, who pays it directly to the tax administration. You receive no assessment for that part.
Not to be confused with federal withholding tax
Tax at source and federal withholding tax are two different taxes: federal withholding tax applies in particular to investment income, whereas tax at source is calculated on a cantonal tariff. Its amount can therefore vary considerably from one canton to another, the tariff corresponding in principle to an average of the communal rates in the canton concerned.
What the tariff covers
A single deduction covers federal, cantonal and communal tax, and in some cantons church tax. This is why cantons cannot simply be compared rate for rate: the rates do not always cover the same things.
What determines your tariff
Your canton of taxation, the type of employment, your family situation, your dependent children and your religious affiliation. Each combination corresponds to a code, in the form
A0,B1orC2, which appears on your payslip.What it does not include
The tariff is a standardised rate. It reflects neither your individual deductions, nor your wealth, nor income that does not come through your salary. That is what a correction and a subsequent ordinary assessment are for.
The one thing to remember
Wage withholding tax is collected by your employer, and it becomes final if nothing is requested: without a subsequent ordinary assessment, no further deductions are granted. It can only be corrected within deadlines which, once missed, cannot be made up.
Source: DBG/LIFD; FTA Circular No. 45 · Legal basis : art. 89 para. 6, 89a para. 4 and 99a para. 2 DBG/LIFD; FTA Circular No. 45 of 12 June 2019, section 11 · checked on 27 September 2026
Who pays withholding tax
- Foreign nationals resident in Switzerland holding a B or L permit
- Cross-border commuters, depending on the agreement with their country of residence
- People resident abroad carrying out paid work in Switzerland, including short assignments
- Artists, sportspeople and speakers, for work performed in Switzerland
- Members of the board or management of Swiss companies who are resident abroad
- Recipients of pension benefits paid abroad
Who is taxed under the ordinary system
- Swiss nationals
- Holders of a permanent residence permit (C permit)
- People whose spouse is a Swiss national or holds a permanent residence permit
Source: art. 83 DBG/LIFD; FTA Circular No. 45 · Legal basis : art. 83 DBG/LIFD; FTA Circular No. 45 of 12 June 2019, section 3.1 · checked on 27 September 2026
Frequently asked questions
What about cross-border commuters?
It depends on the agreement with your country of residence and, for France, on the canton where you work. Two regimes coexist.
In some cantons, the Franco-Swiss agreement provides that the salary is taxed in the country of residence: the Swiss employer then deducts no tax, and the employee files in France. In others, including Geneva, withholding tax applies normally, and Switzerland pays financial compensation to the neighbouring French authorities.
- Taxed in France (1983 agreement): Bern
- Solothurn
- Basel-Stadt
- Basel-Landschaft
- Vaud
- Valais
- Neuchâtel and Jura. Withholding tax in Switzerland: Geneva
- With financial compensation paid to France (1973 agreement)
Working from home has changed this balance, and the rules on the share of days worked from home have changed recently. It is the topic we receive the most questions about, and information that is two years old can easily be misleading. Since 1 January 2026, amendment to the France–Switzerland tax treaty (in force 24 July 2025): up to 40% of annual working time from home, the salary remains taxable in Switzerland; above that, the remote-work share is taxable in FranceSource: Amendment of 27 June 2023 to the France–Switzerland DTA; SIF; Geneva cantonal tax administration · checked on 27 September 2026
How much is withholding tax in Switzerland?
There is no single amount. The rate depends on the canton of taxation, the income, the family situation, the number of dependent children and religious affiliation. From one canton to another, for the same salary and the same situation, the difference is significant.
The calculator at the top of this page gives an estimate for your combination. It shows the year of the tariff applied.
How is withholding tax calculated?
The employer first determines the applicable tariff from your situation: a code such as A0, B1, C2. It then calculates the relevant income, which is not always your salary for the month: the thirteenth salary, bonuses, allowances and some benefits in kind are included, and a secondary activity or a second employer changes the rate.
Finally, it applies the corresponding rate, deducts the amount from your salary and pays it to the cantonal tax administration.
When do I have to pay withholding tax?
If you live in Switzerland without being a Swiss national and without a C permit, and your spouse is neither Swiss nor a C permit holder, your salary is in principle taxed at source.
If you live abroad and work in Switzerland, the deduction also applies, subject to the agreement with your country of residence.
Obtaining a C permit, marriage or a change of nationality moves you into ordinary assessment, on a date that depends on the event. Employers do not always apply this change straight away.
What is subsequent ordinary assessment?
It is the mechanism that lets you have your actual situation taken into account afterwards, by filing a tax return in the same way as a person taxed under the ordinary system. The tax deducted at source is then treated as a payment on account, and the difference is either claimed from you or refunded.
It is compulsory above a certain annual income, or when you hold assets or income that do not come through your salary. It is possible on request in other cases, which is worthwhile if you have deductions to claim: pension buy-ins, childcare costs, mortgage interest, maintenance payments.
Once requested, it applies to the following years as long as the conditions are met. It does not need to be renewed every year.
Can I have an excessive deduction corrected?
Yes, through a request for correction sent to the cantonal tax administration. It corrects an error in the tariff applied, the marital status, the number of children or the relevant income.
Review a non-standard situation
Two employers, a spouse abroad, arriving mid-year, an exceptional bonus: these are the situations in which a standard tariff is least reliable.