Withholding tax

Withholding tax (source tax) calculator for SwitzerlandThe amount read from the official tariff

Choose the canton, family situation and salary: the monthly amount is read from the federal tariff tables, not estimated by guesswork.

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Read from the official tariffs, not a final tax. The amount comes from the Federal Tax Administration (FTA) tariff tables, 2025 and 2026, for every tariff of the pack: residents, cross-border workers from Germany and Italy, substitute income and the simplified settlement. A later ordinary assessment can change the final tax.

Withholding tax per month

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Payments per year

A: single person, no dependent children.

Withholding tax is read from a tariff table, not a formula

For foreign employees without a settlement permit, the employer withholds tax directly from the salary. The amount is not worked out by a formula: it is read from federal tariff tables, published by canton, which cross salary, marital status, number of children and church tax. This calculator queries those tables and tells you which code was read, so you can find it on your payslip.

How the amount is found

  1. 1

    The canton

    Each canton publishes its own tariff. For the same salary, the amount withheld varies widely from one canton to another.

  2. 2

    The tariff code

    A letter for the situation (A, B, C or H), a digit for dependent children and a letter for church tax make up the code, for example A0N.

  3. 3

    The salary

    In the chosen tariff, the bracket of the monthly salary gives the amount to withhold and the rate that applies to it.

A concrete example

For a single person with no children and no church tax, earning 6'500 francs gross per month, the 2026 tariff gives 473.20 francs in Zurich, 702.00 francs in Geneva and 768.30 francs in the canton of Vaud. The annual gap between Zurich and Vaud exceeds 3'500 francs.

Mistakes that change the amount

  • Choosing the wrong code: a married person whose spouse works falls under code C, not B.
  • Applying a resident tariff to a cross-border worker: the codes L to Q (Germany) and R to V (Italy) apply instead.

What changes in 2026

The cantonal tariffs are republished every year by the Federal Tax Administration (FTA). This tool reads the 2025 and 2026 tariffs. An annual gross salary above 120'000 francs leads to a later ordinary assessment, to be checked with your canton.

Frequently asked questions about withholding tax

Who pays withholding tax?

Foreign employees without a settlement permit who live in Switzerland, as well as some cross-border commuters. The employer withholds the amount from the salary and pays it to the canton.

What do the tariff letters mean?

A is a single person, B a married person with one income, C a married couple with two incomes, H a single person with dependent children. L, M, N and P are the same situations for cross-border workers from Germany, R, S, T and U for those from Italy (GR, TI, VS). G, Q and V tax substitute income, E the simplified settlement.

Why is no tariff sometimes displayed?

Some cantons have no tariff for every combination, for example without church tax. The tool says so instead of inventing an amount.

Is this amount the final tax?

It is the monthly deduction. A later ordinary assessment or a correction may apply afterwards, depending on income and canton.

Are social contributions included?

No. Withholding tax is a separate amount. The net salary calculator adds up the social contributions.

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Withholding tax without juggling tariff tables

Cantonal tariffs, tariff codes and returns applied to every payslip.

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