Withholding tax in Switzerland
Key facts at a glance
Swiss nationals pay their taxes at the end of the year. In the case of foreign workers (without a C permit), the tax contribution is paid each month by the employer directly at the source. This is known as a withholding tax. The employer pays this tax directly to the tax authority in Switzerland. The figure varies between cantons, and can change from year to year.
Please note: employees with a gross salary of over 120,000 francs per year pay the withholding tax first, but must fill in the regular tax return once a year. The previously paid withholding taxes are taken into account.
With the withholding tax calculator, you can work out your tax rate online and compare across cantons. The withholding tax comparison is based on data from Taxware.