| Age | Statutory minimum rate (total) | Your share (min.) |
|---|
| 25–34 | 7% | 3.5% |
| 35–44 | 10% | 5% |
| 45–54 | 15% | 7.5% |
| 55–65 | 18% | 9% |
Many pension funds deduct more than the legal minimum; the exact rate is shown on your insurance certificate. The 2nd pillar becomes mandatory above an annual salary of CHF 22'050 (entry threshold for 2026).
Alongside social insurance, your payslip includes accident insurance premiums and income tax deductions. These vary widely by canton and personal situation.
In Switzerland, income is taxed at three levels: federal, cantonal and municipal. The total rate depends on where you live, how much you earn, your marital status and how many children you have. The differences are huge, see the cantonal comparison further down.
If you're a registered member of a recognised church (Roman Catholic, Reformed or Christian Catholic in most cantons), church tax is automatically deducted. A formal church exit (Kirchenaustritt) removes this deduction. In Geneva and Neuchâtel, church tax is voluntary.
Social insurance contributions (AHV, ALV, BVG, NBU) are identical across Switzerland. The difference comes from cantonal and municipal income tax. For the same gross salary, your net can vary by several thousand francs per year depending on where you live.
The table below shows the approximate annual net salary after all social deductions and cantonal/municipal income tax (cantonal capital). Numbers are approximations; your municipal rate can vary by ±5%.
| Canton | Net salary / year | Difference vs. Zug |
|---|
| Zug | approx. CHF 77'500 | (reference) |
| Schwyz | approx. CHF 76'800 | −700 |
| Nidwalden | approx. CHF 76'500 | −1'000 |
| Lucerne | approx. CHF 73'900 | −3'600 |
| Aargau | approx. CHF 73'200 | −4'300 |
| St. Gallen | approx. CHF 72'600 | −4'900 |
| Zurich | approx. CHF 72'100 | −5'400 |
| Ticino | approx. CHF 70'400 | −7'100 |
| Bern | approx. CHF 70'200 | −7'300 |
| Vaud | approx. CHF 69'500 | −8'000 |
| Geneva | approx. CHF 69'000 | −8'500 |
The exact values are calculated by the ESTV tax calculator, which is the official reference.
Tax isn't the only factor. Health insurance premiums, rent and commuting costs differ significantly too. Zug has low taxes but very high rents. Ticino has higher taxes but lower living costs. Run the full cashflow before moving for CHF 2'000 in tax savings.
Withholding tax (Quellensteuer) is an income tax deducted directly by your employer before you even see your salary. In most cases it replaces the regular tax return.
Withholding tax applies to:
- B permit holders (residence permit): always subject to withholding tax
- Foreign employees without a settlement permit earning under CHF 120'000 per year
- Cross-border commuters with specific rules depending on country of residence (see below)
You are not subject to withholding tax if you are:
- A Swiss citizen
- A C permit holder (settlement permit)
- A foreign employee whose spouse is Swiss or holds a C permit
Once you receive your C permit (usually after 5 or 10 years), withholding tax stops and you're taxed under the ordinary system like a Swiss citizen. That means: filing an annual tax return, but with the ability to claim all deductions (pillar 3a, work expenses, health insurance, mortgage interest).
The tariff code on your payslip determines your withholding tax rate:
| Code | Who | Example |
|---|
| A | Single, no children | Single person |
| B | Married, single earner | One spouse works |
| C | Married, both earners | Dual-income couple |
| F | Italy cross-border (married, single earner) | |
| G | Side income (second employer) | Second employer |
| H | Single parent with children | Single with child |
When entering data in the calculator above, choose the code shown on your payslip.
If your gross annual income exceeds CHF 120'000, a subsequent ordinary assessment (NÖV) is triggered automatically. You file a regular tax return and can claim all deductions. If you're just under CHF 120'000, you can request the NÖV voluntarily, this is especially worthwhile if you have large pillar 3a contributions, mortgage interest or pension fund buy-ins.
Cross-border workers are employed in Switzerland but live in Germany, France, Italy or Austria. Withholding tax varies depending on your country of residence:
- Germany: 4.5% withholding tax in Switzerland; full taxation in Germany (with credit for Swiss tax paid)
- France: Full taxation in France, no Swiss withholding tax (except in canton Geneva, which has a special agreement)
- Italy: Withholding tax in Switzerland; primary taxation in Italy
- Austria: Comparable to Germany
The details are complex and vary by double-taxation treaty, when in doubt, speak with a tax advisor or your cantonal tax office.
Most calculators assume a fixed monthly salary. In reality, gross pay almost always fluctuates.
Around 89% of Swiss employment contracts include a 13th-month salary. The calculator above treats it pro-rata: annual gross ÷ 13 = monthly gross. That's the clean way to handle social deductions, because AHV/ALV/BVG are calculated on total annual salary. The 13th is usually paid in November or December; for tax purposes it makes no difference, since it's part of your annual income anyway.
For one-off bonus payments, the same AHV/ALV/BVG rates apply as to regular salary. Note: if a bonus pushes your annual salary above CHF 148'200, only AHV and the solidarity contribution apply to the excess, no regular ALV. Commission-based salaries are usually billed monthly; the calculator works as an average.
At an 80% workload, your gross is 80% of the full-time equivalent. Social deductions scale with it. Important: the BVG entry threshold of CHF 22'050 is an absolute figure, not a percentage. If part-time work puts you below it, you have no employer-based 2nd pillar, and you should compensate via pillar 3a.
