La fiscalidad en Suiza

The three levels of taxation

Switzerland is one of the few countries in the world where income tax is levied at three levels simultaneously. This structure reflects the fiscal autonomy of the cantons and municipalities, enshrined in the Federal Constitution.

Each level has its own scales and rules, but the tax declaration is unified: you fill out a single form, and the total amount is distributed between the three levels.

Tax rate by canton

The following table presents the combined maximum marginal rates (federal + cantonal + municipal for the capital) for a single person in 2026. These rates apply to the highest bracket of taxable income.

Common tax deductions

Swiss tax law provides for numerous deductions that reduce your taxable income. Knowing them and using them can represent a saving of several thousand francs per year.

• • 3rd pillar (linked pension 3a): up to CHF 7,258 per year for employees affiliated to the 2nd pillar, CHF 36,288 for the self-employed without 2nd pillar
• • Redemption of the 2nd pillar (LPP): possibility of buying back missing years, fully deductible — particularly interesting for newcomers
• • Professional expenses: transport costs (flat rate or actual), meals away from home, continuing training, professional tools
• • Childcare costs: maximum deduction of CHF 25,500 per child for federal tax
• • Mortgage interest: deductible from taxable income, making ownership tax-efficient
• • Medical expenses: deductible for the portion exceeding a threshold set by the canton (generally 5% of income)
• • Donations: deductible up to 20% of net income for federal tax (variable cantonal conditions)
• • Real estate renovation costs: deductible home maintenance work (not added-value work)

Tax package for wealthy foreigners

Foreigners who settle in Switzerland without engaging in gainful activity can, in certain cantons, benefit from taxation based on expenditure (tax package). This regime calculates tax not on actual income, but on the taxpayer's estimated expenses in Switzerland.

Since the 2016 reform, the flat rate has been set at a minimum of 7 times the rental value of the accommodation or CHF 400,000 of minimum taxable income at the federal level. Some cantons have abolished this regime (Zurich, Basel-City, Schaffhausen, Appenzell RE, Basel-Landschaft). Others maintain it with higher thresholds: Geneva imposes a minimum of CHF 400,000, Vaud CHF 250,000.

In 2026, around 4,500 taxpayers will benefit from this regime in Switzerland, generating more than CHF 900 million in annual tax revenue. This status is mainly used by wealthy retirees, top athletes, artists and international entrepreneurs.