How much of my salary do I keep in Switzerland?

In the City of Zurich, a single employee earning CHF 75,000 a year keeps CHF 5,051 a month (80.8% of gross) after tax and social insurance; on CHF 140,000 it is CHF 8,798 (75.4%). Health insurance premiums still come out of that.

Which canton is cheapest for my salary?

Of the five cities on this page, on CHF 140,000 a year you keep CHF 8,798 a month in Zurich, CHF 8,510 in Basel, CHF 8,314 in Geneva, CHF 8,277 in Bern and CHF 8,178 in Lausanne. Smaller cantons such as Zug and Schwyz are cheaper still.

Is health insurance deducted from my salary?

No. Basic health insurance is compulsory but you buy it yourself from an insurer, and premiums vary by canton, age and deductible. Budget for them on top of the net salary shown here.

What is withholding tax (Quellensteuer)?

Foreign employees without a settlement permit are usually taxed at source: the employer deducts tax from each payslip using a cantonal table. Above CHF 120,000 a year an ordinary assessment is compulsory, and below it you can ask for one to claim extra deductions.

What is the BVG, or second pillar?

The occupational pension your employer runs. You and your employer pay into it — at least 3.5% of your coordinated salary each at age 25 to 34, more as you get older — and your contributions are deductible from taxable income.

Switzerland Tax Calculator 2026 — Net Salary in CHF After Tax

Gross (CHF)	Gross (EUR)	Net Monthly	Net Annual	Tax Rate
CHF 50,000	€52,804	CHF 3,519	CHF 42,224	15.6%
CHF 75,000	€79,205	CHF 5,051	CHF 60,610	19.2%
CHF 100,000	€105,607	CHF 6,527	CHF 78,323	21.7%
CHF 140,000	€147,850	CHF 8,798	CHF 105,579	24.6%
CHF 200,000	€211,215	CHF 11,971	CHF 143,650	28.2%

How Switzerland taxes a salary in 2026

Swiss income tax has three layers: federal, cantonal and communal. Federal tax is the same everywhere and starts only above CHF 15,200 of taxable income; the cantonal and communal layers depend on where you live and make up most of the bill. This page uses the City of Zurich, where the canton charges 95% and the city 119% of a "simple" state tax, and compares four other cantons below.

Before tax, social insurance comes off your salary: 5.3% for old-age and disability insurance (AHV/IV/EO), 1.1% for unemployment insurance up to CHF 148,200 and accident insurance, plus your share of the occupational pension (BVG). All of it is deductible, as are professional expenses and a flat amount for insurance premiums — which is why Swiss taxes are lower than the headline rates suggest.

Where your salary goes

Annual amounts for a single employee without children.

	CHF 75,000	CHF 140,000
Gross salary	CHF 75,000	CHF 140,000
Federal income tax	−CHF 787	−CHF 4,398
Cantonal income tax	−CHF 2,810	−CHF 7,720
Communal income tax	−CHF 3,520	−CHF 9,670
Personal tax	−CHF 24	−CHF 24
Old-age and disability insurance (AHV/IV/EO)	−CHF 3,975	−CHF 7,420
Unemployment insurance (ALV)	−CHF 825	−CHF 1,540
Non-occupational accident insurance (NBU)	−CHF 750	−CHF 1,400
Occupational pension (BVG)	−CHF 1,699	−CHF 2,249
Net per year	CHF 60,610	CHF 105,579
Net per month	CHF 5,051	CHF 8,798
Share of gross you keep	80.8%	75.4%

Switzerland income tax rates 2026

On taxable income per year, for one person.

Taxable income	Rate
Up to CHF 15,200	0%	Federal tax only
CHF 15,200 – CHF 33,200	0.77%
CHF 33,200 – CHF 43,500	0.88%
CHF 43,500 – CHF 58,000	2.64%
CHF 58,000 – CHF 76,200	2.97%
CHF 76,200 – CHF 82,100	5.94%
CHF 82,100 – CHF 108,900	6.6%
CHF 108,900 – CHF 141,500	8.8%
CHF 141,500 – CHF 185,100	11%
CHF 185,100 – CHF 794,000	13.2%
Over CHF 794,000	11.5%	Flat rate on the whole income

Social security contributions 2026

Share of gross salary, up to the yearly ceiling where there is one.

Contribution	Employee	Employer	Ceiling / year
Old-age and disability insurance (AHV/IV/EO)	5.3%	5.3%	None
Unemployment insurance (ALV)	1.1%	1.1%	CHF 148,200
Non-occupational accident insurance (NBU) Set by each employer's insurer (Zurich withholding-model rate shown)	1%	—	CHF 148,200
Occupational accident insurance (BU)	—	0.8%	CHF 148,200
Occupational pension (BVG) Of the coordinated salary (pay above CHF 26,460, at most CHF 64,260), legal minimum at age 25–34	3.5%	3.5%	None
Family allowances (FAK) Varies by canton (average shown)	—	2%	None

Allowances, credits and surcharges

Professional expenses: 3% — Of net salary, between CHF 2,000 and CHF 4,000 (Geneva: up to CHF 1,817)
Insurance premiums (federal): CHF 1,800 — Flat deduction for a single person who pays into a pension fund
Insurance premiums (Zurich): CHF 2,900 — Each canton sets its own amount
Zurich cantonal and city multipliers: 95% — Of the simple state tax for the canton, plus 119% for the City of Zurich

Which canton? Tax on the same salary

Federal, cantonal and communal tax on the same salary in each canton's main city, with its 2026 rates and default deductions.

On CHF 140,000 a year	Income tax / year	Net / month	Difference / month
Zurich (figures above)	CHF 21,812	CHF 8,798	—
Geneva	CHF 27,625	CHF 8,314	−CHF 484
Bern	CHF 28,061	CHF 8,277	−CHF 521
Basel	CHF 25,272	CHF 8,510	−CHF 288
Lausanne (Vaud)	CHF 29,257	CHF 8,178	−CHF 620

Health insurance, pillar 3a and the second pillar

Basic health insurance is compulsory but bought individually from an insurer of your choice; premiums are not deducted from your salary and are not included in these figures, so budget for them separately.

The occupational pension (BVG, the second pillar) is paid through your employer, who contributes at least as much as you. The legal minimum at age 25 to 34 is 3.5% of your coordinated salary each — pay above CHF 26,460, up to CHF 64,260 — and it rises with age; many employers' plans pay more.

You can lower your tax further by paying into a pillar 3a pension account: up to CHF 7,258 in 2026 if you have a pension fund, fully deductible. If your contract includes a 13th-month salary, enter it as part of the annual gross.

Withholding tax and the rules for foreign workers

Switzerland has no special income-tax regime for people moving there. Foreign employees with a B permit are usually taxed at source (Quellensteuer): the employer withholds a percentage of each month's salary from a cantonal table that already builds in typical deductions.

Above CHF 120,000 of gross salary a year, an ordinary tax assessment is compulsory and settles the final tax as on this page; below it you can request one, for example to deduct pillar 3a payments.

Senior managers and specialists sent to Switzerland temporarily — five years at most — by a foreign employer can deduct moving costs, housing in Switzerland while they keep a home abroad, and private school fees for their children, or a flat CHF 1,500 a month instead of the actual moving and housing costs.

What changed in 2026

•Zurich's cantonal multiplier fell from 98% to 95% for 2026–27; the city stays at 119%.
•Zurich's tariff and deductions were indexed by 1.3%.
•Federal tax brackets were indexed slightly; the upper thresholds moved up.
•Vaud raised its cut to the cantonal tax from 4% to 5%.
•Social insurance rates and the BVG thresholds are unchanged; the first 13th AHV pension is paid in December 2026.

What this calculator assumes

~Single, aged 25 to 34, no children, no church tax.
~Non-occupational accident insurance at 1% and the BVG legal minimum; your employer's plans may differ.
~The deductions the official ESTV calculator applies by default — professional expenses and a flat insurance-premium amount — and no pillar 3a payments.
~Ordinary assessment (as for Swiss residents and C permits); withholding tax for B permits can differ slightly.
~Health insurance premiums are not included.

Sources

Rules checked against these sources in October 2026. Every figure on this page is computed by the same code as the calculator above. How we verify tax rules. For binding advice, ask a tax adviser.

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