Withholding tax canton of Graubünden 2026
Calculate withholding tax in the canton of Graubünden — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 9.0% |
| Withholding tax per year | CHF 7'027.80 |
| Net salary per month | CHF 5'914.35 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Graubünden
Graubünden employs many seasonal and cross-border workers in tourism and construction — also from Italy. The canton calculates withholding tax under the monthly model and is one of only three cantons (with Ticino and Valais) with special tariffs for cross-border commuters from Italy. The ordinary tariffs come with and without church tax.
Key facts 2026
| Calculation model | monthly model |
| Church tax | with and without church tax |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 502 (8.4%) |
| Example: CHF 8'000/month (single) | CHF 843 (10.5%) |
| Example: CHF 10'000/month (single) | CHF 1'234 (12.3%) |
Withholding tax in Graubünden in practice
Few cantons are as seasonal as Graubünden: hotels, restaurants and mountain railways create thousands of fixed-term jobs every winter, often on an L short-stay permit. For withholding tax that means high monthly salaries during a few season months and nothing in between. Because the rate is set month by month, the in-season deduction is often higher than the annual income would warrant.
What the tariff code changes in Graubünden
CHF 8'000 gross salary per month in the canton of Graubünden, six family situations — under the GR tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 843.20 |
| Married, single earner, no children | B0N | CHF 480.00 |
| Married, single earner, two children | B2N | CHF 106.40 |
| Married, dual earners, no children | C0N | CHF 776.00 |
| Married, dual earners, two children | C2N | CHF 494.40 |
| Single parent, one child | H1N | CHF 308.00 |
Spread in Graubünden: CHF 535 per month at an identical salary — CHF 6'422 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Graubünden:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 5.0% | CHF 198.00 |
| CHF 6'000 | 8.4% | CHF 502.20 |
| CHF 8'000 | 10.5% | CHF 843.20 |
| CHF 12'000 | 13.8% | CHF 1'657.20 |
| CHF 16'000 | 16.6% | CHF 2'649.60 |
The salary quadruples; withholding tax in Graubünden rises from CHF 198 to CHF 2'650 — the rate from 5.0% to 16.6%.
Graubünden against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Graubünden sits at rank 8 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 505 less than in Graubünden)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 391 more than in Graubünden)
- Graubünden: CHF 843.20 per month, or CHF 10'118 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Graubünden 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 Graubünden?
The canton of Graubünden calculates under the monthly model. The tariffs include cantonal, municipal and federal tax and are published with and without church tax. The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in Graubünden at CHF 8'000 per month?
A single person without children pays in Graubünden, at CHF 8'000 gross monthly salary, about CHF 843 withholding tax (10.5% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
Are there special tariffs in Graubünden for cross-border commuters from Italy?
Yes. Graubünden publishes — like Ticino and Valais — additional tariff codes for cross-border commuters from Italy taxed under the CH-IT cross-border agreement. The calculator above covers the ordinary tariffs A/B/C/H.
I only work one winter season in Graubünden — am I paying too much?
Often yes. The monthly rate follows the season salary as though you earned that all year. A tariff-correction request or a subsequent ordinary assessment, filed by 31 March of the following year, brings the burden back to your actual annual income.
Ordinary income tax in the canton of Graubünden: tax calculator Graubünden. 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 Graubünden. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data