🇨🇭 Switzerland tax

• On: Worldwide taxable income of persons with Swiss tax residence
• Who: Persons with tax domicile in Switzerland
• Limit: CHF 15k/yr ≈ $18k

Residents are taxed on worldwide income at the federal direct tax scale of 0% up to CHF 15,200 (≈ $18,200) (single) rising to 11.5% above CHF 794,000, (≈ $952,000) and cantons and municipalities add their own income and wealth taxes, so the total burden depends on the place of residence. ^{3 4 5}

Taxed on

Worldwide taxable income of persons with Swiss tax residence (unlimited liability), excluding foreign businesses, foreign permanent establishments and foreign real estate; federal tax on single persons uses the Article 36(1) scale, married couples living together use the Article 36(2) scale. Non-residents are taxed only on Swiss-source items such as Swiss business, permanent establishment and real estate income.

Who it applies to

• Persons with tax domicile in Switzerland (intention to stay permanently) are taxable on worldwide income.
• Persons staying in Switzerland without domicile are taxable if they stay at least 30 days and work, or at least 90 days without working.
• Foreign nationals without a settlement (C) permit who are resident and employed pay tax on employment income by withholding at source.

Exclusions

• Businesses, permanent establishments and real estate located abroad are outside the federal tax base.
• Persons whose only Swiss link is attending a school or being treated in a sanatorium do not acquire tax residence by that stay.
• Federal tax amounts below CHF 25 (≈ $30) are not collected.

Limits

• CHF 15,200 a year (≈ $18,200) · Single persons: federal tax is 0 up to this income, then 0.77 per CHF 100 (≈ $120) of further income (2026 scale).
• CHF 794,000 a year (≈ $952,000) · Single persons: federal tax above this income is CHF 91,310 (≈ $109,000) plus 11.5 per CHF 100 (≈ $120) of further income (top rate 11.5%).
• CHF 29,700 a year (≈ $35,600) · Married couples living together: federal tax is 0 up to this income, then 1.00 per CHF 100 (≈ $120) of further income (2026 scale).
• CHF 941,400 a year (≈ $1,130,000) · Married couples living together: federal tax above this income is CHF 108,261 (≈ $130,000) plus 11.5 per CHF 100 (≈ $120) of further income (top rate 11.5%).

Days in the country

• At least 30 days in stay in Switzerland, temporary interruptions disregarded · Tax residence by stay applies from 30 days when the person works in Switzerland (DBG Art. 3(3)(a)).
• At least 90 days in stay in Switzerland, temporary interruptions disregarded · Tax residence by stay applies from 90 days when the person does not work in Switzerland (DBG Art. 3(3)(b)).

Tax residence

Tax domicile exists where a person lives with the intention of staying permanently; a stay of 30 days with work or 90 days without work also creates unlimited tax liability. Cantonal law applies equivalent tests for cantonal and communal taxes.

Visas

Tax residence follows domicile and stay, not the type of permit; the lump-sum regime for foreign nationals is a separate option listed under Swiss special regimes.

Other taxes

Cantons and municipalities levy their own income tax with a canton-specific scale and multiplier, plus church taxes in most cantons. The federal government levies no wealth tax (abolished 1959); cantons and municipalities levy a wealth tax on net assets as a complement to the income tax. Source tax on employment income of foreign nationals without a C permit is set by canton. VAT and social insurance contributions are separate federal charges.

Checked against official sources on 10 Oct 2026Change log