Switzerland Tax Tables 2024 - Tax Rates and Thresholds in Switzerland
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This page contains the tax table information used for the calculation of tax and payroll deductions in Switzerland in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ CH, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Switzerland or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Switzerland Personal Income Tax Tables in 2024
The Income tax rates and personal allowances in Switzerland are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Switzerland Tax Calculator 2024.
Federal Income Tax Tables
Switzerland Single Federal Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from F 0.000.00 | to | F 18,300.00 |
| 0.77% | Income from F 18,300.01 | to | F 32,800.00 |
| 0.88% | Income from F 32,800.01 | to | F 42,900.00 |
| 2.64% | Income from F 42,900.01 | to | F 57,200.00 |
| 2.97% | Income from F 57,200.01 | to | F 75,200.00 |
| 5.94% | Income from F 75,200.01 | to | F 81,000.00 |
| 6.6% | Income from F 81,000.01 | to | F 107,400.00 |
| 8.8% | Income from F 107,400.01 | to | F 139,600.00 |
| 11% | Income from F 139,600.01 | to | F 182,600.00 |
| 13.2% | Income from F 182,600.01 | to | F 783,200.00 |
| 11.5% | Income from F 783,200.01 | | and above |
Switzerland Married Federal Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from F 0.000.00 | to | F 31,800.00 |
| 1% | Income from F 31,800.01 | to | F 52,700.00 |
| 2% | Income from F 52,700.01 | to | F 60,500.00 |
| 3% | Income from F 60,500.01 | to | F 78,100.00 |
| 4% | Income from F 78,100.01 | to | F 93,600.00 |
| 5% | Income from F 93,600.01 | to | F 107,200.00 |
| 6% | Income from F 107,200.01 | to | F 119,000.00 |
| 7% | Income from F 119,000.01 | to | F 128,800.00 |
| 8% | Income from F 128,800.01 | to | F 136,600.00 |
| 9% | Income from F 136,600.01 | to | F 142,300.00 |
| 10% | Income from F 142,300.01 | to | F 146,300.00 |
| 11% | Income from F 146,300.01 | to | F 148,300.00 |
| 12% | Income from F 148,300.01 | to | F 150,300.00 |
| 13% | Income from F 150,300.01 | to | F 928,600.00 |
| 11.5% | Income from F 928,600.01 | | and above |
Cantonal Income Tax Tables
Switzerland Single Cantonal Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 2% | Income from F 6,700.01 | to | F 11,400.00 |
| 3% | Income from F 11,400.01 | to | F 16,100.00 |
| 4% | Income from F 16,100.01 | to | F 23,700.00 |
| 5% | Income from F 23,700.01 | to | F 33,000.00 |
| 6% | Income from F 33,000.01 | to | F 43,700.00 |
| 7% | Income from F 43,700.01 | to | F 56,100.00 |
| 8% | Income from F 56,100.01 | to | F 73,000.00 |
| 9% | Income from F 73,000.01 | to | F 105,500.00 |
| 10% | Income from F 105,500.01 | to | F 137,700.00 |
| 11% | Income from F 137,700.01 | to | F 188,700.00 |
| 12% | Income from F 188,700.01 | to | F 254,900.00 |
Switzerland Married Cantonal Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 2% | Income from F 13,500.01 | to | F 19,600.00 |
| 3% | Income from F 19,600.01 | to | F 27,300.00 |
| 4% | Income from F 27,300.01 | to | F 36,700.00 |
| 5% | Income from F 36,700.01 | to | F 47,400.00 |
| 6% | Income from F 47,400.01 | to | F 61,300.00 |
| 7% | Income from F 61,300.01 | to | F 92,100.00 |
| 8% | Income from F 92,100.01 | to | F 122,900.00 |
| 9% | Income from F 122,900.01 | to | F 169,300.00 |
| 10% | Income from F 169,300.01 | to | F 224,700.00 |
| 11% | Income from F 224,700.01 | to | F 284,800.00 |
| 12% | Income from F 284,800.01 | to | F 354,100.00 |
Switzerland Social Security and Payroll Deduction Rates in 2024
In Switzerland, the social security and payroll deduction system comprises contributions from both employees and employers, funding various social welfare programs.
Switzerland Social Security in 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Old age, survivors and disability insurance | 5.3% | 5.3% | 10.6% |
| Unemployment Insurance | 1.1% | 1.1% | 2.2% |
| Family Compensation Fund | 0% | 3% | 3% |
| Occupational accident insurance | 0% | 3% | 3% |
| Non-occupational accident insurance | 2% | 5% | 7% |
| Pension | 3.5% | % | 3.5% |
Switzerland Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Old age, survivors and disability insurance | n/a | n/a | n/a | n/a |
| Unemployment Insurance | n/a | F 148,200.00 | n/a | F 148,200.00 |
| Family Compensation Fund | n/a | n/a | n/a | n/a |
| Occupational accident insurance | n/a | F 148,200.00 | n/a | F 148,200.00 |
| Non-occupational accident insurance | n/a | F 148,200.00 | n/a | F 148,200.00 |
| Pension | n/a | n/a | n/a | n/a |
Old Age and Survivors' Insurance (AHV/AVS)
A significant portion of social security contributions is allocated towards the Old Age and Survivors' Insurance (Alters- und Hinterlassenenversicherung, AHV/Assurance vieillesse et survivants, AVS). This fund provides pensions to retirees and benefits to surviving dependents in case of a contributor's death.
Disability Insurance (IV/AI)
Contributions are also made to Disability Insurance (Invalidenversicherung, IV/Assurance invalidité, AI), which offers financial support and rehabilitation services to individuals unable to work due to disability.
Unemployment Insurance
Unemployment insurance provides financial assistance to individuals who are temporarily unemployed, supporting them while they seek new employment opportunities.
Occupational Pension Plans (BVG/LPP)
The Occupational Pension Plans (Berufliche Vorsorge, BVG/Prévoyance professionnelle, LPP) represent the second pillar of the Swiss pension system, complementing the AHV/AVS. Employers are required to enroll their employees in these pension plans, which provide additional retirement benefits.
Accident Insurance
Both employers and employees contribute to accident insurance, which covers medical costs and income loss due to work-related or non-work-related accidents and illnesses.
Family Allowances
Family allowances provide financial support to families with children, contributing to the costs of child care and education.
The Swiss social security system is comprehensive, providing a wide range of benefits that contribute to the social and economic stability of individuals and families across the country.
Switzerland VAT Rates in 2024
VAT rates for Switzerland are reviewed annually, you can use the VAT Calculator to calculate VAT due in Switzerland or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Switzerland VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 2.5% | Reduced Rate |
| 3.7% | Reduced Rate |
| 7.7% | Standard Rate |
Historic Tax Tables supported for Switzerland
The following tax tables are supported by iCalculator™ CH as part of the suite of free tax tools we provide for Switzerland.