Magic Heidi Swiss Freelancer Calculator — what you actually keep
Calculate your real net income as a self-employed person in Switzerland. AHV contributions, federal & cantonal taxes, health insurance — all in one place.
Freelancer Tax Calculator
Enter your revenue, expenses and canton — see exactly how much you keep after AHV, taxes and insurance.
How Swiss freelancers pay social contributions
As a self-employed person in Switzerland, you pay both the employer and employee share of social insurance — but at a slightly reduced combined rate. Here's how it works.
AHV/IV/EO — 5.371% to 10%
Self-employed persons pay AHV/IV/EO on their net business income using a sliding scale. For income up to CHF 10,100, the minimum contribution of CHF 530/year applies. Between CHF 10,100 and CHF 60,500, the rate rises from 5.371% to 10%. Above CHF 60,500, you pay a flat 10%.
- Minimum contribution: CHF 530/year
- Sliding scale: 5.371% to 10%
- Full 10% rate above CHF 60,500 income
- No employer share — you pay the full amount
FAK — Family Allowance (0.8%–3.0%)
Family allowance contributions (Familienausgleichskasse) are mandatory for self-employed persons in most cantons. The rate varies by canton — from 0.80% in Glarus to 2.95% in Valais. The calculator uses the exact rate for your selected canton.
- Rate varies by canton: 0.6% to 3.8%
- Applied to full net business income
- Entitles you to child and education allowances
- Register with your cantonal compensation office
Tax Filing — Federal + Cantonal
Unlike employees who have withholding tax, self-employed persons file their own tax return. You pay federal income tax (progressive brackets up to 13.2%) plus cantonal and municipal tax, which varies enormously between cantons.
- Federal tax: progressive brackets (Art. 36 DBG)
- Cantonal tax: varies from ~5% (Zug) to ~19% (Geneva)
- AHV/FAK contributions are tax-deductible
- Married couples: splitting method (half income, double tax)
What reduces your taxable income
As a self-employed person, several deductions lower the amount on which you actually pay income tax. Understanding these can save you thousands of francs.
Social Contributions
Your AHV/IV/EO and FAK contributions are fully deductible from your taxable income. This is a significant deduction — at 10% AHV + ~1–3% FAK, a freelancer earning CHF 100,000 deducts CHF 11,000–13,000 before any tax is calculated.
- AHV/IV/EO: fully deductible
- FAK: fully deductible
- Reduces both federal and cantonal tax
- Automatically applied in the calculator above
Insurance Deduction
A lump-sum deduction for insurance premiums is applied at the federal level: CHF 1,800 for single persons, CHF 3,600 for married couples. This covers health insurance, life insurance, and similar premiums.
- Single: CHF 1,800 lump-sum
- Married: CHF 3,600 lump-sum
- Applies at federal level
- Covers health, life, and accident insurance
Pillar 3a — Voluntary Pension
Self-employed persons without a pension fund (BVG) can contribute up to CHF 36,288/year to Pillar 3a, fully tax-deductible. With a pension fund, the limit is CHF 7,258/year. This is the single most powerful tax optimisation tool in Switzerland.
- Without BVG: up to CHF 36,288/year (2026)
- With BVG: up to CHF 7,258/year (2026)
- 100% deductible from taxable income
- Not included in the calculator above — add manually
Tax burden by canton
Your canton of residence has a massive impact on how much you keep. Here's an approximate comparison for a single self-employed person with CHF 100,000 net profit.
| Canton | Cantonal Tax | Total Burden | Net Income |
|---|---|---|---|
| Zug (ZG) | ~5.5% | ~26% | ~CHF 74,000 |
| Schwyz (SZ) | ~6.1% | ~27% | ~CHF 73,000 |
| Zürich (ZH) | ~12.1% | ~33% | ~CHF 67,000 |
| Bern (BE) | ~13.1% | ~34% | ~CHF 66,000 |
| Vaud (VD) | ~16.8% | ~38% | ~CHF 62,000 |
| Genève (GE) | ~19.1% | ~40% | ~CHF 60,000 |
Frequently Asked Questions about Freelancer Taxes in Switzerland
How is AHV calculated for self-employed persons?
Self-employed persons pay AHV/IV/EO on their net business income (revenue minus expenses). The rate uses a sliding scale: 5.371% for income between CHF 10,100 and CHF 37,400, rising progressively to 10% at CHF 60,500 and above. Below CHF 10,100, the minimum annual contribution of CHF 530 applies.
What is the difference between employee and freelancer contributions?
Employees split social contributions with their employer (5.3% each for AHV). Self-employed persons pay the full contribution alone, but at a slightly lower combined rate (max 10% vs 10.6% total for employees). Self-employed also don't pay ALV (unemployment insurance) and BVG (pension fund) is voluntary.
Can I deduct my AHV contributions from taxes?
Yes. All social insurance contributions (AHV/IV/EO and FAK) are fully deductible from your taxable income, both at federal and cantonal level. This significantly reduces your tax burden — it's one of the main advantages of the Swiss system.
How does the married splitting method work?
For married couples filing jointly, the federal income tax uses the splitting method: your combined taxable income is divided by two, the single-person tariff is applied to each half, and the result is doubled. This typically leads to a lower tax rate than if the full income were taxed at progressive rates.
Is health insurance tax-deductible for freelancers?
Health insurance premiums are partially deductible through a lump-sum deduction at the federal level (CHF 1,800 for singles, CHF 3,600 for married couples). Many cantons allow additional deductions for actual premiums paid. The calculator uses the federal lump-sum as a baseline.
Do I need to pay BVG (pension fund) as a freelancer?
No. BVG is not mandatory for self-employed persons. However, you can voluntarily join the pension fund of your professional association. If you don't have BVG, you can contribute up to CHF 36,288/year to Pillar 3a instead (fully tax-deductible), compared to CHF 7,258 with BVG.
Which canton has the lowest taxes for freelancers?
Zug, Schwyz, Obwalden, Nidwalden, and Appenzell Innerrhoden consistently have the lowest income tax rates. Moving your registered business address to a low-tax canton can save tens of thousands of francs per year, especially at higher income levels.
How accurate is this calculator?
This calculator provides a good estimate based on current 2026 rates. The AHV sliding scale and federal tax brackets are precise. Cantonal tax rates are approximated using effective rates at the cantonal capital. Your actual tax may differ based on your specific commune, additional deductions (Pillar 3a, professional expenses, etc.), and personal situation.
Manage your freelance finances with Magic Heidi
Understanding your tax burden is the first step. Magic Heidi helps Swiss freelancers create invoices, track expenses, manage VAT, and handle accounting — so you can focus on your work.
