Withholding tax in Switzerland

Swiss nationals pay their tax at the end of the year. Non-Swiss employees without a C permit have their tax contribution deducted each month from their pay at source directly by their employer. This tax is called “withholding tax”. The employer pays this tax directly to the Swiss tax authorities. The amount varies by canton and can change each year.

Please note: as well as paying their withholding tax, employees with a gross annual salary of over 120,000 francs also need to fill out a standard tax return each year. A credit for the withholding tax already paid is applied.

The withholding tax calculator gives you a quick and easy way to work out your tax burden in your own canton directly online, and compare it with other cantons.