This translation has not yet been read by a person. The German text is authoritative.
Taxes in Switzerland: federal, cantonal, municipal
Anyone paying income tax in Switzerland generally pays it in three places at once: to the federal government, to the canton and to the municipality. Only the first is the same everywhere. The other two are the reason why the same salary leads to noticeably different bills in two places of residence.
Orientation, not legal or financial advice — the competent authority is what counts. This page deliberately gives no amounts and no deadlines.
Direct federal tax is the same everywhere
Direct federal tax is governed by the Federal Act on Direct Federal Taxation (DBG) and applies the same rate schedule throughout Switzerland. It distinguishes by marital status and household, but not by place of residence.
It is nevertheless levied by the canton — the tax return is the same.
Canton and municipality: rate schedule times multiplier
At cantonal and municipal level two quantities come together. The rate schedule determines how much tax a given taxable income triggers — this gives what is known as the basic tax. The tax multiplier is a factor applied to it, usually expressed as a percentage, which the canton and the municipality each set for themselves and can adjust annually.
Depending on canton and denomination, the bill contains further items, for example church tax or a personal tax. They are usually small, but they explain why the total does not exactly match what a plain income calculator produces.
Two municipalities in the same canton therefore have the same rate schedule but each their own multiplier — which can differ. Two cantons differ in both. That is the real lever behind the well-known cantonal comparisons. Some cantons also have particularities, for example municipalities without a municipal tax of their own.
What is deducted from income
What is taxed is not the salary but the taxable income — that is, what remains after the permitted deductions. Depending on the situation these include work-related expenses, contributions to pillar 3a, medical costs above a threshold, deductions for children and childcare, and others.
Which deductions are permitted, and at what level, differs between the federal government and the canton, and between the cantons. This is precisely where most is lost — not through wrong entries, but through deductions nobody entered.
Frequently asked questions
Why do I pay differently from someone in the neighbouring canton?
Because the canton sets the rate schedule and the canton and municipality each decide their own tax multiplier. Only direct federal tax is the same everywhere. The same salary can therefore lead to markedly different bills depending on where you live.
What is the tax multiplier?
A factor applied to the basic tax, usually expressed as a percentage, which the canton and the municipality each decide for themselves. The rate schedule says how high the basic tax is; the multiplier says with what factor it is levied. The two together give the cantonal and municipal tax.
Which deductions can I claim?
That depends on your situation and on the canton — common ones are work-related expenses, contributions to pillar 3a, illness and accident costs above a threshold, and deductions for children and childcare. Amounts and conditions differ between the federal government and the canton; the guidance notes of your own canton are what is binding.
Where can I calculate bindingly?
In the end it is the assessment by the cantonal tax administration that is binding. For a dependable advance calculation, the Federal Tax Administration provides a calculator that takes the federal government, the canton and the municipality into account.
Maloja Plana works this out for your situation.
A Swiss life folder — taxes, premium reduction, social assistance, minimum wage, pension provision and emergency card in one place. Everything stays on your device: no account, nothing sent to a server, no tracking. Free and open source.
The app is currently in a closed beta and needs an access code. An example can be viewed without a code — with invented data; nothing is saved.
Sources and calculators
- Tax calculator of the Federal Tax Administration (available in German only)
Maloja Plana has no connection with these organisations. Linking to them implies neither cooperation nor endorsement. Not all of them are authorities — SKOS, for instance, is a professional association, and its guidelines are recommendations.
This page is orientation based on public information — not legal or financial advice. It deliberately gives no amounts, deadlines or income limits: these differ from canton to canton and change regularly. What counts is always the information or the ruling of the competent authority.