🇨🇭 Switzerland
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for Switzerland — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| Tax-Free Band | 0% | CHF 0 | CHF 17,800 |
| 0.77% Band | 0.77% | CHF 17,800 | CHF 31,600 |
| 0.88% Band | 0.88% | CHF 31,600 | CHF 41,400 |
| 2.64% Band | 2.64% | CHF 41,400 | CHF 55,200 |
| 2.97% Band | 2.97% | CHF 55,200 | CHF 72,500 |
| 5.94% Band | 5.94% | CHF 72,500 | CHF 78,100 |
| 6.60% Band | 6.6% | CHF 78,100 | CHF 103,600 |
| 8.80% Band | 8.8% | CHF 103,600 | CHF 134,600 |
| 9.90% Band | 9.9% | CHF 134,600 | CHF 176,000 |
| 11.5% Top Rate | 11.5% | CHF 176,000 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| AHV/IV/EO Old Age Disability Maternity | 5.3% | 5.3% | No limit | No limit |
| ALV Unemployment Insurance | 1.1% | 1.1% | No limit | No limit |
| BVG Occupational Pension 2nd Pillar | 7% | 7% | No limit | No limit |
| NBU Non-occupational Accident Insurance | 1.06% | 0% | No limit | No limit |
| KTG Daily Sickness Allowance Insurance | 0.75% | 0.75% | No limit | No limit |
Payroll Calculator
Calculate net salary and employer cost for Switzerland.
Full bracket-by-bracket breakdown, monthly and annually.
Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Switzerland-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
More for Switzerland
EOR Intelligence
Hiring in Switzerland without a local entity?
An Employer of Record handles local tax and employment compliance on your behalf.
Explore EOR for SwitzerlandFree Tool
Compare countries side by side.
Side-by-side income tax and employer cost analysis across all active countries. Free, no account required.
Compare countries