Personal Tax in Switzerland
- Tax Base For Residents and Non-Residents
Residents are subject to income tax on their worldwide income. Foreign nationals are also subject to income tax on their worldwide income if they are residing in Switzerland without any gainful activity for more than 90 days or if they conduct a gainful activity for more than 30 days.
You can consult the Swiss Federal Tax Administration (FTA)'s website to know the income tax rate by country for non-resident.
|Individual income tax by Canton||Rate includes Federal Tax, Cantonal Tax, Communal Tax and Church Tax|
- Allowable Deductions and Tax Credit
Personal deductions vary according to the status of each person (single person, bridegrooms, dependant child, etc.).
Medical care and insurance allowances are often deductible.
- Special Expatriate Tax Regime
- Expatriates working in Switzerland pay the same tax rate as Swiss nationals. However certain special employment costs may be deducted from the tax base.
- Capital Tax Rate
- No federal tax on individuals net worth is levied. However each canton levies a small tax on capital exceeding a certain limit which varies from canton to canton. Capital may includes real-estate property and the value of life-insurance policies.
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