What the law says
The Swiss tax year is the calendar year, and the figures below are the 2026 rules as the calculator models them for the City of Zurich. Other cantons and municipalities have different tariffs and multipliers, so the result for another place can be quite different. Residents are taxed on worldwide income. How you are taxed depends partly on your permit, because foreign workers without a settlement permit are taxed at source (see the withholding tax block below).
Three layers of tax
Income is taxed by the Confederation (the direct federal tax, DBST), by the Canton of Zurich and by the commune. The canton and the commune both start from the same cantonal "simple tax" worked out from a tariff, and each applies its own multiplier. In the calculator the canton charges 95% of the simple tax and the City of Zurich charges 119%. A small personal tax (CHF 24 for a single person, CHF 48 for a married couple) is added.
The federal tax is separate and progressive. For a single person it starts above CHF 15,200 of taxable income and rises through the bands to a flat 11.5% on very high incomes.
Canton of Zurich simple tax tariff (single)
The simple tax is worked out on taxable income band by band. Married couples have a more generous tariff, which the calculator applies. Taxable income is your salary after social contributions, a professional expenses deduction (3% of net income, between CHF 2,000 and CHF 4,000) and personal deductions.
| Taxable income | Rate |
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| CHF 0 to 7,000 | 0% |
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| CHF 7,000 to 12,000 | 2% |
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| CHF 12,000 to 16,800 | 3% |
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| CHF 16,800 to 24,800 | 4% |
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| CHF 24,800 to 34,500 | 5% |
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| CHF 34,500 to 45,700 | 6% |
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| CHF 45,700 to 58,800 | 7% |
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| CHF 58,800 to 76,400 | 8% |
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| CHF 76,400 to 110,400 | 9% |
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| CHF 110,400 to 144,100 | 10% |
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| CHF 144,100 to 197,400 | 11% |
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| CHF 197,400 to 266,700 | 12% |
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| Over CHF 266,700 | 13% |
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Social contributions
Your employer deducts your share of social insurance from gross pay. The calculator includes: AHV/IV/EO (state pension, disability and income compensation) at 5.3%; unemployment insurance (ALV) at 1.1% up to CHF 148,200; non-occupational accident insurance (NBU), assumed at 0.4%; and your half of the occupational pension (BVG, also called pillar 2).
The BVG share is a percentage of a coordinated salary, which the calculator caps at CHF 64,260. The percentage depends on your age band: 3.5% (25 to 34), 5% (35 to 44), 7.5% (45 to 54) and 9% (55 to 65). The calculator uses 5% by default. Pillar 2 is savings kept in your pension fund, not a lost cost.
Health insurance is a private premium
Basic health insurance (KVG) is compulsory, but it is not deducted from your salary. You choose an insurer and pay a monthly premium yourself, normally within three months of arriving. The premium depends on the canton, the insurer, your deductible and the insurance model. The calculator does not include it, so budget for it separately.
Withholding tax (Quellensteuer) for B-permit holders
Foreign nationals who do not hold a settlement (C) permit, such as most B-permit holders, are taxed at source. Your employer withholds the tax from each payslip using a cantonal table that combines the federal, cantonal and communal taxes, and you generally do not file a tax return. Marital status and children change the table, and church tax is included if you declare a church membership. Above a gross income of about CHF 120,000 an ordinary assessment becomes mandatory, and in some cases you can ask for one.
The calculator models the ordinary assessment that Swiss citizens and C-permit holders get. Withholding tax on the same salary is usually in the same range but will not be identical.
How to pay less tax, legally
These are mainstream, legal ways to reduce Swiss tax or build long-term savings. Which ones apply depends on your permit, age and employer.
Pay into pillar 3a
Suits: employees who are insured in a pension fund. Contributions to a pillar 3a account are deductible from taxable income up to a yearly limit that the federal government sets, so check the current figure. Opening more than one account lets you withdraw in stages later, which can lower the withdrawal tax.
Caveat: the money is locked until about five years before retirement age. Early withdrawal is possible only for specific reasons, such as buying a home, starting self-employment or permanently leaving Switzerland.
Consider a voluntary pension fund buy-in
Suits: people with a gap in their occupational pension, which is common for someone who came from abroad. A buy-in is deductible from taxable income.
Caveat: special limits can apply in your first years in Switzerland if you came from abroad, and withdrawing a buy-in early has tax consequences. Confirm the rules with your pension fund.
Claim real work-related costs
Suits: people whose commuting, meals away from home or training costs exceed the flat professional expenses deduction. A higher claim lowers taxable income.
Caveat: you need records, the costs must relate to your job, and the tax office checks claims. The calculator only applies the flat deduction. If you are taxed at source, a claim usually needs an assessment.
Compare communes before you rent
Suits: people who can choose where in the canton they live. Communal multipliers in the Canton of Zurich differ, and the calculator lets you change the multiplier from the City of Zurich's 119%.
Caveat: a lower multiplier often comes with different rents and commute costs, so weigh them together.
Frequently asked questions
How much tax do I pay on CHF 110,000 in Zurich?
A single employee in the City of Zurich pays about CHF 14,278 in income tax and CHF 10,693 in social contributions, and keeps about CHF 85,029 before health insurance. Try your own figure in the Global Income Tax Calculator.
What is withholding tax (Quellensteuer) and do I file a tax return in Switzerland?
If you are a foreign national without a C permit, your employer deducts the tax directly from your pay with a cantonal table, and you normally do not file a return. If your gross income is above about CHF 120,000, an ordinary assessment becomes mandatory, and in other cases you may be able to ask for one. Swiss citizens and C-permit holders file an annual return. The calculator shows the ordinary assessment, so a withheld amount can be somewhat different.
Why does my Swiss tax depend on where I live?
Cantons set their own tariffs, and each commune applies its own multiplier on the cantonal simple tax. In the calculator the Canton of Zurich charges 95% of the simple tax and the City of Zurich 119%. Another canton or commune can mean a much higher or lower bill on the same salary. This page models only the City of Zurich.
Is health insurance deducted from my Swiss salary?
No. Basic health insurance is compulsory, but you buy it yourself from a private insurer and pay a monthly premium. It varies by canton, insurer, deductible and model. The calculator leaves it out, so subtract your own premium from the take-home figure.
Do I pay wealth tax in Switzerland?
Yes, most cantons tax net wealth every year, in addition to income tax. The rate is usually small, but it is not part of this calculator, which covers income tax and social contributions only.
What is pillar 2, and do I get the money back?
Pillar 2 (BVG) is your employer's occupational pension. You and your employer both pay into it, and it is your savings, kept in a pension fund. It is paid out at retirement, and in some cases earlier, such as when you leave Switzerland. If you move to an EU or EFTA country, the mandatory part generally cannot be paid out in cash and stays in a Swiss vested-benefits account. Pay-outs are taxed. Ask your pension fund.