Skip to content 
Taxes in Switzerland can be quite complicated - because Different tax rates apply depending on canton, income and assets. That's why you'll find everything you need to know about taxes in this article, as well as a series of clear tax tables with the applicable tax rates for 2025 per canton. Whether you already live in Switzerland or are planning a move - with this guide (incl. Swiss tax table) you have all the important facts and figures at a glance.
The Tax system in Switzerland is complex and differs from the tax system of its neighbouring countries Germany and France. Federalism (organisation of the country into different cantons) also has an impact on the tax system. Covenant taxes, but also the Cantons and Municipalities.
The federal government may only levy taxes to a limited extent: Only where permitted by the Federal Constitution (e.g. federal tax on your taxable income).
The cantons, on the other hand, have more freedom when it comes to taxes. Each canton has its own Own tax lawwhich makes the system so complicated. Assets, income etc. are treated differently from canton to canton. Always make sure that the information relates exactly to your canton when you are dealing with the subject of taxes!
The taxes payable are calculated annually via your Tax return determined. In contrast to Germany, for example, income tax is not withheld directly from your salary. You pay your due taxes retrospectively after submitting your tax return.
However, you do not have to pay the federal, cantonal and communal taxes separately, but pay them collectively to the canton, which then passes the taxes on to the federal and communal governments.
Your key to success! Discover our top recommendations from real testimonials.
As in every country, there are many different types of tax in Switzerland. The most important ones for you as a private individual are explained below.
You pay this to your Taxable income (your income minus authorised expenses such as childcare, pension provision, health insurance).
Income tax is a progressive tax - so you pay more tax as your income rises. Here you can see the tax progression using Zurich as an example:
The taxes payable therefore increase significantly with higher income. We'll take a closer look at the level of income tax in your canton in a moment.
The wealth tax, as the name suggests, is levied on Assets due. Your assets include Cash, bank balances, shares, property, cars and much more. Your household effects, personal effects and your assets in the Pillar 3a (the 3b pillar in turn counts as assets) or in the vested benefits account. You can see how high the wealth tax is in your canton in the table below.
Here, too, there are significant differences from canton to canton, but in most cantons assets are only taxed from around CHF 100,000 to CHF 200,000.
The withholding tax applies to Non-Swiss nationals without a C permit and those who are not married to a Swiss citizen. In many cases, the Withholding tax more attractive than standard taxation. It is interesting to note that the withholding tax automatically deducted from salary and thus covers all federal, cantonal and municipal taxes.
Important: From an annual income of CHF 120,000, you must complete a "normal" tax return and can no longer be taxed at source. Before that, it can sometimes be smart, to do without it voluntarily. You can see how high the withholding tax is in each canton in our practical table.
You know it from every receipt in the supermarket or restaurant: VAT. Depending on the product or service category, a different tax rate applies (8.1% standard rate, 2.6% reduced rate or 3.8% special rate). Do you want to calculate the VAT for a product? Then use our practical tax calculator!
Unfortunately Interest income and Dividendsthat you receive as an equity investor are not tax-free - they are subject to withholding tax. This amounts to 35% and is paid directly to from the bank deducted from your earnings. It is also known as security tax because it is there to prevent tax evasion.
You can declare the withholding tax paid in your annual tax return and pay it in full. be credited. Your dividends and other income are then still subject to income tax, but at a lower rate depending on your income.
Last but not least: inheritance and gift tax. If you inherit or receive large sums or assets (e.g. property) as a gift, these are subject to tax. Each canton handles these taxes differently. In principle, the following applies: Married couples always inherit tax-free.
"Intelligent people learn from the mistakes of others".
We have compiled our top selection for you from all our tests and experience reports:
You have already learnt that each canton levies different taxes. To make the comparison easier for you, we have summarised the income and wealth tax per canton in a table.
What are the income tax rates in Switzerland? For a better overview, you will find the top tax rates in the table below, broken down by canton.
The average Top tax rate of all 26 cantons is 32,75%. You can see how your canton performs in detail here:
| Canton | Taxes at the main location [%] | Maximum load [%] | Lowest load [%] |
|---|---|---|---|
| Train | 22,2 | Neuheim 23.3 | Baar 22.1 |
| Schwyz | 23,6 | Miscellaneous 24.7 | Freienbach 19.6 |
| Appenzell Innerrhoden | 23,7 | Oberegg 26.9 | Appenzell 23.7 |
| Obwalden | 24,3 | Lungern 26.8 | Sarnen 24.3 |
| Nidwalden | 25,3 | Wolfenschiessen 25.7 | Hergiswil 22.5 |
| Uri | 25,3 | Sisikon 26.8 | Seedorf 25.0 |
| Schaffhausen | 27,8 | Miscellaneous 30.9 | Stetten 25.4 |
| Lucerne | 29,2 | Miscellaneous 34.0 | Meggen 25.5 |
| Appenzell Ausserrhoden | 30,7 | Trogen 31.8 | Teufen 26.8 |
| Glarus | 31,2 | Miscellaneous 32.4 | Glarus 31.2 |
| Grisons | 31,6 | Miscellaneous 35.2 | Rongellen 25.3 |
| Thurgau | 31,7 | Arbon (Stachen) 34.9 | Warth-Weiningen 26.9 |
| St. Gallen | 32,2 | Wartau 32.7 | Balgach 25.6 |
| Solothurn | 33,7 | Bolken 37.6 | Chamber tube 29.2 |
| Aargau | 34,3 | Mellikon 37.7 | Oberwil-Lieli 29.0 |
| Freiburg | 35,3 | Jaun 38.0 | Greng 28.8 |
| Wallis⁴ | 36,5 | Leukerbad 40.0 | Miscellaneous 35.5 |
| Neuchâtel | 37,7 | Miscellaneous 39.6 | Miscellaneous 37.4 |
| Law | 39,0 | Miscellaneous 41.6 | Les Breuleux 35.5 |
| Ticino | 39,5 | Miscellaneous 40.5 | Castel San Pietro 34.0 |
| Zurich | 39,7 | Maschwanden 41.1 | Kilchberg 33.6 |
| Basel-Stadt | 39,8 | Basel 39.8 | Bettingen 36.2 |
| Bern | 40,9 | Scolding 45.1 | Deisswil b. M. 36.6 |
| Vaud | 41,5 | Cantonal standard rate 41.5 | Cantonal standard rate 41.5 |
| Basel-Landschaft | 42,2 | Waldenburg 43.1 | Miscellaneous 38.5 |
| Geneva | 43,2 | Miscellaneous 44.2 | Genthod 39.5 |
| average | 33,2 | - – | - – |
In addition, the following graph from 2024 clearly shows which cantons are above the Swiss average (32.73%) (coloured dark on the left) and which are below the Swiss average (32.78%) (coloured light blue on the right):
Schwyz (22.59%), Zug (22.67%) and Nidwalden (24.30%) have the lowest tax rates on the income of natural persons (this includes employees and the self-employed). On the contrary, Geneva (43.33%), Vaud (41.5%) and Bern (41.07%) are the cantons with the highest top rates.
Below you can see which wealth taxes are due per canton for assets of CHF 1,000,000, CHF 3,000,000 and CHF 5,000,000:
There are a few cantons with exempt amounts for wealth tax, e.g. Bern, where assets of up to CHF 97,000 are not taxed. Basel-Land is at CHF 10,000 and Zurich at CHF 80,000 for single people and CHF 159,000 for married couples.
Check with the tax authorities in your canton to find out whether there are any allowances and how high they are.
"Intelligent people learn from the mistakes of others".
We have compiled our top selection for you from all our tests and experience reports:
If you're thinking about moving to Switzerland, it makes sense to familiarise yourself with the tax system in advance. Let's take a look at what is important for newcomers in terms of tax and what you absolutely need to know!
In Switzerland, in addition to income tax, there is also the Withholding tax.
The withholding tax applies to new arrivals who no C permit have, less than CHF 120,000 annual income and are not comparable with a Swiss or Swiss woman married are. If this applies to you, then you have the option of being taxed at source or voluntarily completing a tax return.
A tax return must you fill in if:
Important: Once you have completed a tax return, you have to do it every year from now on. There are no way back to withholding taxonce you have decided against it.
The Advantages of withholding tax lie in the partly very low taxation and Simplicity of the statement, as your taxes are deducted directly from your salary each month. The major disadvantage? You cannot claim 3a payments or pension fund purchases for tax purposes.
You should therefore carefully weigh up the decision as to whether or not to remain subject to withholding tax and, above all, calculate it step by step. This is the only way to see what is most worthwhile for your income tax across Switzerland. We have compiled more information on this topic here.
Below you can see the Swiss withholding tax rate table using the example of an annual salary of CHF 96,000 per canton:
| Canton | Withholding tax rate for an annual salary of CHF 96,000 |
|---|---|
| GE | 14.86% |
| VD | 13.81% |
| FR | 14.68% |
| NE | 15.67% |
| VS | 13.1% |
| BE | 14.3% |
| SO | 14.43% |
| JU | 15.51% |
| TI | 13.1% |
| BS | 13.27% |
| BL | 13.2% |
| AG | 10.9% |
| ZH | 9.1% |
| SH | 11.84% |
| TG | 11.5% |
| LU | 11.47% |
| OW | 10.9% |
| NW | 9.44% |
| ZG | 4.5% |
| SZ | 6.51% |
| UR | 10.01% |
| GL | 11.44% |
| SG | 12.34% |
| AI | 10.27% |
| AR | 12.12% |
| GR | 11.03% |
Please note: Withholding tax is also subject to progression and increases with higher income. No guarantee of up-to-dateness.
The biggest differences between the tax system in Switzerland and that in Germany are as follows:
People who live in Germany and work in Switzerland, for example, are considered cross-border commuters. The double taxation agreement between Germany and Switzerland stipulates how your income is taxed:
"Intelligent people learn from the mistakes of others".
We have compiled our top selection for you from all our tests and experience reports:
As you can see, the Swiss tax system is complex. The Tax rates vary throughout Switzerland depending on the canton The differences are sometimes considerable, which is why it is worth taking a closer look. While some cantons score points with low income and wealth taxes, the taxes in other regions are significantly higher. Also There are special regulations for newcomers and cross-border commutersthat you should know and take into account.
And if you are preparing your tax return - remember that there is often potential for savings! Take advantage of all (legal) opportunities to save on taxes and find out about deductions and allowances early on. If you would like to find out more about this topic, take a look at our article on the Tax saving tips in Switzerlandz an.
The average top income tax rate in Switzerland is 32.73%. Geneva leads the ranking of the highest income tax rates with 43.33%.
As each canton calculates taxes differently, there is no one-size-fits-all answer to this question. Use the Tax calculator of the tax administrationto calculate your own tax burden in just a few clicks.
The Swiss income tax rate averages 33.2% across all cantons. This total tax burden is made up of direct federal tax as well as cantonal and communal taxes. However, due to the federalist system, Switzerland's tax rates vary considerably depending on the canton of residence, with cantons such as Zug, Schwyz or Nidwalden having significantly lower tax rates than Geneva or Basel-Stadt, for example. The different tax rates in Switzerland lead to tax competition between the cantons.
A detailed tax comparison of the Swiss cantons shows clear differences in the tax burden. While taxes are relatively low in some Swiss cantons (such as Zug or Schwyz), residents of other cantons pay almost twice as much for the same income. Swiss cantonal taxes differ not only in terms of tax rates, but also in terms of deductions and allowances. Depending on the place of residence, the Swiss tax percentage can amount to between around 22% and 45% of the total tax burden for an average family, which emphasises the importance of the place of residence for personal tax planning.
Note: The tax rates stated may vary. This article does not constitute tax advice and does not claim to be complete or up-to-date.