Withholding tax canton of Geneva 2026
Calculate withholding tax in the canton of Geneva — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 10.8% |
| Withholding tax per year | CHF 8'424.00 |
| Net salary per month | CHF 5'798.00 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Geneva
Geneva has one of the highest shares of people taxed at source in Switzerland — international organisations, a large cross-border share and a high proportion of foreign residents shape the labour market. The canton calculates under the annual model, which smooths irregular salaries. Church tax is not levied at source; the tariff has no denominational variant.
Key facts 2026
| Calculation model | annual model |
| Church tax | without church tax (not levied at source in the canton) |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 592 (9.9%) |
| Example: CHF 8'000/month (single) | CHF 1'035 (12.9%) |
| Example: CHF 10'000/month (single) | CHF 1'556 (15.6%) |
Withholding tax in Geneva in practice
Geneva hosts numerous international organisations and diplomatic missions — their staff are often wholly or partly exempt from Swiss income tax under headquarters agreements and are therefore not subject to withholding tax. For all other foreign employees without a C settlement permit, the ordinary tariffs under the annual model apply, as reproduced above.
What the tariff code changes in Geneva
CHF 8'000 gross salary per month in the canton of Geneva, six family situations — under the GE tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 1'035.20 |
| Married, single earner, no children | B0N | CHF 444.80 |
| Married, dual earners, no children | C0N | CHF 962.40 |
| Married, dual earners, two children | C2N | CHF 580.80 |
| Single parent, one child | H1N | CHF 282.40 |
Spread in Geneva: CHF 753 per month at an identical salary — CHF 9'034 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Geneva:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 5.1% | CHF 204.40 |
| CHF 6'000 | 9.9% | CHF 592.20 |
| CHF 8'000 | 12.9% | CHF 1'035.20 |
| CHF 12'000 | 17.5% | CHF 2'096.40 |
| CHF 16'000 | 20.9% | CHF 3'339.20 |
The salary quadruples; withholding tax in Geneva rises from CHF 204 to CHF 3'339 — the rate from 5.1% to 20.9%.
Geneva against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Geneva sits at rank 18 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 697 less than in Geneva)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 199 more than in Geneva)
- Geneva: CHF 1'035.20 per month, or CHF 12'422 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Geneva tax administration runs until 31 March of the following year — the guidewithholding tax or ordinary assessment explains how.
Frequently asked questions
Under which model is withholding tax calculated in the canton of Geneva?
The canton of Geneva calculates under the annual model. The tariffs include cantonal, municipal and federal tax and are published without church tax (not levied at source in the canton). The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in Geneva at CHF 8'000 per month?
A single person without children pays in Geneva, at CHF 8'000 gross monthly salary, about CHF 1'035 withholding tax (12.9% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
Why does Geneva calculate withholding tax under the annual model?
The annual model (usual in French-speaking Switzerland) bases the rate on the projected annual income. With the many international jobs with bonuses and variable salaries, this avoids rate jumps in individual months.
Do staff of international organisations pay withholding tax in Geneva?
As a rule no: headquarters agreements between Switzerland and those organisations grant their personnel particular tax privileges. Your individual status is decisive — the organisation itself and the cantonal tax administration provide information. For all other employment the ordinary tariff applies.
Ordinary income tax in the canton of Geneva: tax calculator Geneva. Social-security contributions on the salary: salary calculator. All cantons:withholding tax calculator.
Sources: 2026 withholding-tax tariffs:FTA / tax administration of the canton of Geneva. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data