I- Single Tax Payers
| Chargeable Income (CHF) | Tax Rate |
| 0 to 14,500 | 0% |
| 14,500 to 31,600 | 0.77% |
| 31,600 to 41,400 | 0.88% |
| 41,400 to 55,200 | 2.64% |
| 55,200 to 72,500 | 2.97% |
| 72,500 to 78,100 | 5.94% |
| 78,100 to 103,600 | 6.60% |
| 103,600 to 134,600 | 8.80% |
| 134,600 to 176,000 | 11% |
| 176,000 to 755,200 | 13.20% |
| Above 755,200 | 11.50% |
| Chargeable Income (CHF) | Tax Rate |
| 0 to 28,300 | 0% |
| 28,300 to 50,900 | 1% |
| 50,900 to 58,400 | 2% |
| 58,400 to 75,300 | 3% |
| 75,300 to 90,300 | 4% |
| 90,300 to 103,400 | 5% |
| 103,400 to 114,700 | 6% |
| 114,700 to 124,200 | 7% |
| 124,200 to 131,700 | 8% |
| 131,700 to 137,300 | 9% |
| 137,300 to 141,200 | 10% |
| 141,200 to 143,100 | 11% |
| 143,100 to 145,000 | 12% |
| 145,000 to 895,800 | 13% |
| 895,800 above | 11.50% |
| Chargeable Income (CHF) | Tax Rate |
| 0 to 6,700 | 0% |
| 6,700 to 11,400 | 2% |
| 11,400 to 16,100 | 3% |
| 16,100 to 23,700 | 4% |
| 23,700 to 33,000 | 5% |
| 33,000 to 43,700 | 6% |
| 43,700 to 56,100 | 7% |
| 56,100 to 73,000 | 8% |
| 73,0000 to 105,500 | 9% |
| 105,500 to 137,700 | 10% |
| 137,700 to 188,700 | 11% |
| 188,700 to 254,900 | 12% |
| 254,900 above | 13% |
IV - Married taxpayers and single taxpayers with minor children (income taxes)
| Chargeable Income (CHF) | Tax Rate |
| 0 to 13,500 | 0% |
| 13,500 to 19,600 | 2% |
| 19,600 to 27,300 | 3% |
| 27,300 to 36,700 | 4% |
| 36,700 to 47,400 | 5% |
| 47,400 to 61,300 | 6% |
| 61,300 to 92,100 | 7% |
| 92,100 to 122,900 | 8% |
| 122,900 to 169,300 | 9% |
| 169,300 to 224,700 | 10% |
| 224,700 to 284,800 | 11% |
| 284,800 to 354,100 | 12% |
| 354,100 above | 13% |
V - Calculation of effective taxes
For Zurich cantonal taxes, the above rates can be applied
directly. For the additional municipal taxes, the above rate has
to be multiplied by the respective municipal tax factor, which
varies between 0.75 and 1.24 (City of Zurich: 1.19). For church
tax the basic tax above is multiplied by the church tax factor,
which is between 0.06 and 0.15.
Geneva cantonal tax (basic tax)
The Geneva tax table is quite complex as it does not
apply a tax bracket system. The tax rates are
increasing continuously in small increments with
each increase in income. The table below therefore
only provides a general overview.
| Chargeable Income (CHF) | Tax Rate |
| 0 to 17,646 | 0% |
| 17,647 to 21,260 | 8% |
| 21,261 to 23,387 | 9% |
| 23,388 to 25,512 | 10% |
| 25,513 to 27,639 | 11% |
| 27,640 to 32,954 | 12% |
| 32,955 to 37,206 | 13% |
| 37,207 to 41,458 | 14% |
| 41,459 to 45,710 | 14.50% |
| 45,711 to 73,349 | 15% |
| 73,350 to 120,123 | 15.50% |
| 120,124 to 161,580 | 16% |
| 161,581 to 182,841 | 16.50% |
| 182,842 to 261,505 | 17% |
| 261,506 to 278,514 | 17% |
| 278,515 to 392,258 | 18% |
| 392,259 to 614,430 | 18.5% |
| More than 614,430 | 19% |
The tax rate applicable to a married couple or
individuals in a Swiss registered partnership is the
rate applicable to 50% of their combined income. The
tax rate applicable to single, widowed, divorced, or
separated individuals living with a dependant (child
or adult) is the rate applicable to 50% of the
income.
The above tax rates are basically applicable to
taxpayers filing a tax return. Effective cantonal
income and wealth tax is determined by multiplying
the basic tax by the multiplier applicable for the
tax (calendar) year in question, and then by adding
the supplementary tax on wealth.
Switzerland Income Tax Rate for Individual Tax Payers
Lowest Individual Tax Rate is 0.77% and Highest Rate is 13.20%
| Chargeable Income (CHF) | Tax Rate |
| 0 to 16,600 | 0% |
| 13,601 to 29,800 | 0.77% |
| 29,801 to 39,000 | 0.88% |
| 39,001 to 52,000 | 2.64% |
| 52,001 to 68,300 | 2.97% |
| 68,301 to 73,600 | 5.94% |
| 73,601 to 97,700 | 6.60% |
| 97,701 to 127,100 | 8.80% |
| 127,101 to 166,200 | 11% |
| Above 166,200 | 13.20% |
Switzerland Income Tax Allowance
Switzerland provides most taxpayers with an income tax allowance
of ?0, which can be kept as a tax-free personal allowance.
Switzerland's tax credit is a
A tax credit is a fixed amount of money that may be kept by
taxpayers without paying any income taxes. Generally, a tax
credit is subtracted from your gross income before your taxable
income is calculated.
Corporate Tax Rates in Switzerland
The full rate of company tax in Switzerland is 17.92%.
Capital Gains Tax in Switzerland
Private capital gains derived from sales of movable assets are
not taxed at the federal level or at the
cantonal level. Capital gains derived from sales of immovable
assets are subject to a separate tax in
all cantons.
For federal tax purposes, a gain or loss from a sale or exchange
of business assets is treated as
ordinary income or an expense item. For cantonal tax purposes,
the treatment is the same, except
that some cantons levy a separate tax on gains from sales or
exchanges of immovable assets.
Switzerland Dates of filing Returns / Reporting and Payment
Tax Year 1 January to 31 December
Tax Return due date Vary by canton. However, the due date is generally 31 March or 30 April