Withholding tax calculator 2026

Why withholding tax matters for newcomers

Anyone working in Switzerland as a foreign employee without a C settlement permit pays income tax not by tax return but directly through the salary — as withholding tax. For budget planning that is a big difference: the net salary is already reduced by the tax, and how high it is depends strongly on the canton of residence. Anyone accepting a job in Switzerland, planning a move or checking whether a subsequent assessment pays off should know the withholding tax in advance — that is exactly what this calculator is for.

How is withholding tax calculated?

Withholding tax is deducted directly from the monthly gross salary. Decisive are the canton of residence, the tariff code (your family situation) and the gross salary. Each canton publishes its own tariff tables, which already include cantonal, municipal and federal tax as well as flat-rate deductions. This calculator evaluates the official FTA tariff files 2026.

As a formula: withholding tax = max(gross salary × rate, minimum tax) — the rate comes from your monthly salary's band for the chosen tariff code (e.g. A0N), the minimum tax from the same tariff row; the result is rounded to 5 centimes. Net salary is gross salary − withholding tax (before social contributions).

Worked example step by step

A single person with no children and no church tax (tariff code A0N) on CHF 6'500 gross salary per month in the canton of Zurich:

• Band for CHF 6'500 under the ZH A0N tariff → rate 7.2%
• Withholding tax per month: CHF 469.95 (CHF 5'639 per year)
• Net salary before social contributions: CHF 6'030.05 per month

Under the same tariff, a married person with two children pays markedly less — the family situation shifts the rate strongly. That is exactly what you compute above for your case.

Deciding smartly: what to watch for

• The canton makes the difference: for the same salary, withholding tax varies considerably by canton — compare all 26 in the withholding tax comparison.
• From CHF 120,000 it changes: above that you are assessed ordinarily afterwards; below it the voluntary application can pay off if you have high deductions — seewithholding tax or ordinary assessment.
• Cross-border commuters follow their own rules: for Germany, France and Italy special tariffs apply (not reproduced here) — the guide cross-border commuters puts them in context.
• Indicative values: covered are tariff codes A/B/C/H with 0–5 children and church tax (where the canton levies it at source); rates are grouped to 0.05 points. The binding statement is your employer's. A 13th month and bonuses can affect the effective annual figure. Detailed guide:withholding tax for expats.

Frequently asked questions