Personal Tax in Switzerland

Overview by
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.

Tax Rate

Individual income tax by Canton Rate includes Federal Tax, Cantonal Tax, Communal Tax and Church Tax
Jura 42.28%
Basel-Land 40.78%
Geneva 40.68%
Bern 40.44%
Vaud 39.40%
Zurich 39.18%
Ticino 39.11%
Basel-Stadt 37.58%
Neuchâtel 37.35%
Valais 34.97%
Solothurn 34.84%
Fribourg 34.54%
Aargau 34.20%
Thurgau 33.92%
Glarus 33.83%
St. Gallen 32.62%
Graubünden 32.27%
Schaffhausen 31.88%
Luzern 31.19%
Appenzell A.Rh 30.17%
Nidwalden 26.13%
Appenzell I.Rh 30.17%
Uri 25.43%
Zug 23.82%
Schwyz 23.15%
Obwalden 22.42%
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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