Foreign employees without a residence permit C have to pay taxation at source in Switzerland. You are only exempt if your spouse or civil partner either is Swiss or holds the residence permit C. You are also subject to taxation at source if your place of residence is abroad and you only earn your income in Switzerland – even if it is for a short time. .
You have to pay tax on your gross income. There are four different rates: A for single persons, B for married sole wage earners, C for married double earners who are full-time employed in Switzerland and D for income from sideline income as well as compensatory income.
The tax rates vary depending on the canton. Therefore it is worthwhile to compare them. For example, a single person of catholic faith living in Zurich without children, earning CHF 6,000 from a full-time job pays CHF 469 for taxation at source. In the canton of Thurgau, the same person would have to pay CHF 793.
Taxation at source can be easily calculated with the Taxation at source calculator by Comparis.
Find further information on the Internet page of the Swiss Federal Tax Administration FTA .
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Taxation at source – large differences between the cantons
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