Swiss Tax Calculator

Expat tax & salary guide: what actually comes off your Swiss pay

Swiss payslips confuse almost everyone in their first year. The gross figure in your contract is not what lands in your account, and the gap is bigger than most newcomers expect — usually somewhere between 15% and 30% once tax and social insurance are taken out, before you have paid a single franc of health-insurance premium. The tax calculator above models the main deductions, and this section explains each line so you can sanity-check the result against your own payslip.

AHV / IV / EO — the first pillar

Old-age and survivors' insurance (AHV), disability insurance (IV) and the loss-of-earnings scheme (EO) are deducted together at 5.3% of gross salary from the employee, with the employer matching the same amount (10.6% total). There is no upper ceiling: high earners keep paying 5.3% on every franc, even though the maximum AHV pension is capped. If you leave Switzerland, AHV contributions are generally not refundable to EU/EFTA nationals — they stay in the system and count toward a future Swiss pension. Read the AHV guide.

ALV — unemployment insurance

Unemployment insurance costs the employee 1.1% on salary up to CHF 148,200 per year, plus a 0.5% solidarity levy on the portion above that ceiling. Entitlement normally requires at least 12 months of contributions in the last two years, which is why a job change in your first year in Switzerland deserves care — especially on a B permit.

BVG — the second pillar (occupational pension)

Above an annual salary of roughly CHF 22,680 you are enrolled in your employer's pension fund. Contributions are calculated on the coordinated salary — gross minus a coordination deduction — and the legal minimum savings rate rises with age: 7% at 25–34, 10% at 35–44, 15% at 45–54 and 18% at 55–65, split at least 50/50 with your employer. Many employers pay more than the minimum, so the only reliable number is the one on your annual pension certificate (Vorsorgeausweis). This is also the money you can later use for a property purchase, or partially withdraw when leaving Switzerland — a decision that is easy to get expensively wrong.

Pillar 3a — the deduction most newcomers miss

Voluntary private pension savings in a Pillar 3a account are deducted directly from taxable income. For 2026 the ceiling is CHF 7,258 for employees with a pension fund, or 20% of net earned income (max CHF 36,288) for the self-employed. At a marginal rate of 25%, paying in the full amount saves roughly CHF 1,800 in tax for that year. Money must be in the account before 31 December to count. See the Pillar 3a guide.

Income tax: three layers, one bill

Swiss income tax is federal, cantonal and communal. The federal rate is identical everywhere; cantonal and communal multipliers are not, and the spread between a low-tax commune in Zug and a high-tax commune in Geneva or Neuchâtel can exceed 15 percentage points of effective rate on the same salary. If you hold a B permit and earn under CHF 120,000, your employer withholds tax at source (Quellensteuer) and you can request a correction by 31 March to claim Pillar 3a, training and commuting costs. Above CHF 120,000 — or with a C permit, a Swiss spouse or significant assets — you file an ordinary return instead. How to file your return.

Paid separately: health insurance

Basic health insurance (KVG/LAMal) is not a payroll deduction. You buy it yourself, it is compulsory within three months of arrival and backdated to your arrival date, and it costs roughly CHF 280–550 per adult per month depending on canton, deductible and insurer. Budget for it separately when you compare job offers or rents — estimate your premium and compare cantons in the 2026 canton benchmark.

Estimates only — not tax, legal or financial advice. See our disclaimer. Binding figures come from your cantonal tax office, insurer and pension fund.