Swiss marriage penalty: how you can still save on taxes

Married couples often pay more taxes than cohabiting couples. But they can claim a dual-earner and a married couple’s deduction. Comparis explains.

Andreas Müller

20.11.2024

Marriage penalty: how you can still save on taxes

iStock/miniseries

1.	What is the marriage penalty?
2.	Who is affected by the marriage penalty?
3.	Am I affected by the marriage penalty?
4.	How can married dual-income earners save on taxes?

1. What is the marriage penalty?

Married couples are taxed together in Switzerland. Their income is therefore added up before the taxes are levied. As a result, married couples usually slip into a higher tax bracket (tax progression).

Cohabiting couples are taxed separately. In other words: married couples often pay more taxes than cohabiting couples who earn the same household income.

Important: registered partnerships are treated the same as marriages for tax purposes.

Who counts as cohabiting partners?

Cohabiting partners refer to couples who live together, but are neither married nor in a registered partnership.

What is tax progression in Switzerland?

In Switzerland, people with a higher income also pay a higher percentage in taxes. Whoever earns more not only pays more in absolute terms, but also proportionally more in taxes than someone with a low income.

2. Who is affected by the marriage penalty?

For a long time, it was assumed that the marriage penalty affected around 500,000 married couples in Switzerland. By now, we know that there are more. Federal figures for 2019 count 700,000 married couples (link not available in English).

The marriage penalty primarily affects higher-income couples with similarly high incomes. At low and varying levels of income, it plays a lesser role.

The tax disadvantage also affects the OASI state pension. Retired couples receive a maximum of one and a half times a maximum individual pension. However, there are no widows’ or widowers’ pensions from OASI in the case of cohabiting couples.

3. Am I affected by the marriage penalty?

You can easily find out whether you are affected by the marriage penalty using the Comparis tax calculator. To do this, follow these simple steps:

Calculate taxes now

Calculate your taxes as a married couple with the Comparis tax calculator and make a note of the result.
Calculate your taxes only with your own income and assets and note down the tax burden. To make this comparison, state “unmarried” as your marital status.
Calculate the taxes only with the income and assets of your spouse and add this result to your own tax burden.
Compare the tax burdens. This way, you can see whether and how much more taxes you pay because you are married.

4. How can married dual-income earners save on taxes?

To compensate for the disadvantages of progression, married dual earners can claim the dual-earner deduction. It is usually deducted from the lower income. However, there are substantial cantonal differences.

Canton	Deduction
Federation	50% of the lower earned income, but at least CHF 8,300 and max. CHF 13,600.
Aargau	Fixed amount of CHF 600.
Appenzell Ausserrhoden	10% of the lower net income, but at least CHF 2,400 and max. CHF 5,000.
Appenzell Innerrhoden	Fixed amount of CHF 500 from the lower earned income.
Basel-Landschaft	Fixed amount of CHF 1,000 from the lower earned income.
Basel-Stadt	Fixed amount of CHF 1,000 from the lower net earned income.
Bern	2% of the earned income of both spouses, but no more than the smaller income or CHF 9,300.
Fribourg	Fixed amount of CHF 500 from the lower of the two net incomes.
Geneva	Fixed amount of CHF 1,000 from the lowest income generated by a spouse.
Glarus	10% of the lower earned income, but at least CHF 3,500 and max. CHF 10,000.
Graubünden	Fixed amount of CHF 600 from net income.
Jura	Fixed amount of CHF 2,600.
Lucerne	Fixed amount of CHF 4,800 from the lower earned income.
Neuchâtel	25% of the lower net income, but no more than CHF 1,200.
Nidwalden	Fixed amount of CHF 1,100 from the earned income of one spouse. The deduction may not exceed the relevant income after deduction of costs.
Obwalden	Fixed amount of CHF 3,400 from the lower earned income.
Schaffhausen	Fixed amount of CHF 800 from the lower earned income.
Schwyz	Fixed amount of CHF 2,100 from the higher earned income.
Solothurn	Fixed amount of CHF 1,000 from the lower earned income.
St. Gallen	Fixed amount of CHF 500.
Ticino	Fixed amount of CHF 7,700 from the lower earned income.
Thurgau	No deduction
Uri	CHF 14,900 may be deducted from the lower income. The remaining amount may be used as a dual-earner deduction, but no more than CHF 3,700. If one partner is significantly involved in the other’s profession, business or trade or both are jointly self-employed, half of the joint income is divided between them.
Vaud	Fixed amount of CHF 1,700 from the lower earned income.
Valais	Fixed amount of CHF 6,150 from the lower earned income.
Zug	Max. CHF 4,500 from the lower earned income.
Zurich	Fixed amount of CHF 5,900 from the lower earned income.

Source (not available in English): Federal Tax Administration

What else can I deduct from my taxes?

You can also claim a married couple’s deduction. All married couples are entitled to this deduction from federal tax. It amounts to a lump sum of 2,600 francs. Deductions vary at the cantonal level.

Learn more about saving on taxes

Saving on taxes in Switzerland: deductions in the tax return

You can claim various deductions on your tax return and save on taxes. What can be deducted? Comparis has the answer.

Regardless of whether you are affected by the marriage penalty or not: it makes sense to know how much taxes you can expect to pay – such as for the tax prepayment.

Simply find out with the Comparis tax calculator.

Calculate taxes now