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Switzerland Income Tax Rate for 2017, 2016, 2015, 2014, 2013

Switzerland Personal Income Tax Rate 2015

I- Single Tax Payers

Chargeable Income (CHF)

Tax Rate

0 to 14,500

0%

14,500 to 31,600

0.77%

31,600 to 41,400

0.88%

41,400 to 55,200

2.64%

55,200 to 72,500

2.97%

72,500 to 78,100

5.94%

78,100 to 103,600

6.60%

103,600 to 134,600

8.80%

134,600 to 176,000

11%

176,000 to 755,200

13.20%

Above 755,200

11.50%

 

 

 

II - Married taxpayers and single taxpayers with minor children

Chargeable Income (CHF)

Tax Rate

0 to 28,300

0%

28,300 to 50,900

1%

50,900 to 58,400

2%

58,400 to 75,300

3%

75,300 to 90,300

4%

90,300 to 103,400

5%

103,400 to 114,700

6%

114,700 to 124,200

7%

124,200 to 131,700

8%

131,700 to 137,300

9%

137,300 to 141,200

10%

141,200 to 143,100

11%

143,100 to 145,000

12%

145,000 to 895,800

13%

895,800 above

11.50%

 

Zurich cantonal tax (basic tax)

III - Single taxpayers (income taxes)

Chargeable Income (CHF)

Tax Rate

0 to 6,700

0%

6,700 to 11,400

2%

11,400 to 16,100

3%

16,100 to 23,700

4%

23,700 to 33,000

5%

33,000 to 43,700

6%

43,700 to 56,100

7%

56,100 to 73,000

8%

73,0000 to 105,500

9%

105,500 to 137,700

10%

137,700 to 188,700

11%

188,700 to 254,900

12%

254,900 above

13%

 

IV - Married taxpayers and single taxpayers with minor children (income taxes)

Chargeable Income (CHF)

Tax Rate

0 to 13,500

0%

13,500 to 19,600

2%

19,600 to 27,300

3%

27,300 to 36,700

4%

36,700 to 47,400

5%

47,400 to 61,300

6%

61,300 to 92,100

7%

92,100 to 122,900

8%

122,900 to 169,300

9%

169,300 to 224,700

10%

224,700 to 284,800

11%

284,800 to 354,100

12%

354,100 above

13%

 

V - Calculation of effective taxes
For Zurich cantonal taxes, the above rates can be applied directly. For the additional municipal taxes, the above rate has to be multiplied by the respective municipal tax factor, which varies between 0.75 and 1.24 (City of Zurich: 1.19). For church tax the basic tax above is multiplied by the church tax factor, which is between 0.06 and 0.15.

Geneva cantonal tax (basic tax)
The Geneva tax table is quite complex as it does not apply a tax bracket system. The tax rates are increasing continuously in small increments with each increase in income. The table below therefore only provides a general overview.

Chargeable Income (CHF)

Tax Rate

0 to 17,646

0%

17,647 to 21,260

8%

21,261 to 23,387

9%

23,388 to 25,512

10%

25,513 to 27,639

11%

27,640 to 32,954

12%

32,955 to 37,206

13%

37,207 to 41,458

14%

41,459 to 45,710

14.50%

45,711 to 73,349

15%

73,350 to 120,123

15.50%

120,124 to 161,580

16%

161,581 to 182,841

16.50%

182,842 to 261,505

17%

261,506 to 278,514

17%

278,515 to 392,258

18%

392,259 to 614,430

18.5%

More than 614,430

19%


The tax rate applicable to a married couple or individuals in a Swiss registered partnership is the rate applicable to 50% of their combined income. The tax rate applicable to single, widowed, divorced, or separated individuals living with a dependant (child or adult) is the rate applicable to 50% of the income.

The above tax rates are basically applicable to taxpayers filing a tax return. Effective cantonal income and wealth tax is determined by multiplying the basic tax by the multiplier applicable for the tax (calendar) year in question, and then by adding the supplementary tax on wealth.

Switzerland Income Tax Rates 2014 and Deductions

Switzerland Income Tax Rate for Individual Tax Payers

Lowest Individual Tax Rate is 0.77% and Highest Rate is 13.20%

Chargeable Income (CHF)

Tax Rate

0 to 16,600

0%

13,601 to 29,800

0.77%

29,801 to 39,000

0.88%

39,001 to 52,000

2.64%

52,001 to 68,300

2.97%

68,301 to 73,600

5.94%

73,601 to 97,700

6.60%

97,701 to 127,100

8.80%

127,101 to 166,200

11%

Above 166,200

13.20%

 

 

 

Switzerland Income Tax Allowance
Switzerland provides most taxpayers with an income tax allowance of 0, which can be kept as a tax-free personal allowance. Switzerland's tax credit is a

A tax credit is a fixed amount of money that may be kept by taxpayers without paying any income taxes. Generally, a tax credit is subtracted from your gross income before your taxable income is calculated.

Corporate Tax Rates in Switzerland

The full rate of company tax in Switzerland is 17.92%.

Capital Gains Tax in Switzerland

Private capital gains derived from sales of movable assets are not taxed at the federal level or at the
cantonal level. Capital gains derived from sales of immovable assets are subject to a separate tax in
all cantons.
For federal tax purposes, a gain or loss from a sale or exchange of business assets is treated as
ordinary income or an expense item. For cantonal tax purposes, the treatment is the same, except
that some cantons levy a separate tax on gains from sales or exchanges of immovable assets.

Switzerland Dates of filing Returns / Reporting and Payment

Tax Year 1 January to 31 December

Tax Return due date Vary by canton. However, the due date is generally 31 March or 30 April

 

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