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Swiss withholding tax is a payroll deduction, not a general income-tax ranking. It applies to many foreign employees without a C permit and some cross-border workers; the employer calculates the deduction on each payslip and remits it to the canton.
Use this 2026 comparison to test salary, tariff A/B/C/H, children and canton across official data for all 26 Swiss cantons.
The four main tax scales
- Scale A — Single, divorced, or widowed persons without dependent children.
- Scale B — Married persons whose spouse does not work in Switzerland.
- Scale C — Married persons where both spouses are employed.
- Scale H — Single parents (single or separated) with dependent children.
Interactive 2026 rate chart
The map below shows cantonal differences at a glance: pick a tax scale and the number of children, then drag the annual gross salary slider — each canton's height and colour reflect its withholding tax rate. Hover over a canton to see its name and exact rate.
Tax scale
Dependent children
Annual gross salary
CHF 80’000
Base map © Vemaps.com
Select a tax scale, a number of children, and the cantons you want to compare. Each line shows how the tax rate evolves with the monthly gross salary.
Tax scale
Dependent children
How to read this chart
The horizontal axis shows the monthly gross salary (CHF 800 to CHF 25,000). The vertical axis shows the tax rate as a percentage. Each line represents one canton. The steeper a line rises, the more progressive the taxation in that canton.
French-speaking cantons (GE, VD, NE) generally have higher rates than German-speaking low-tax cantons like ZG or SZ, especially at middle incomes (CHF 5,000–12,000).
Steps in the curve: why are there sudden jumps?
Some cantons display abrupt jumps in their curve — OW, for example, shows a marked step around CHF 15,000/month. These discontinuities are inherent to the structure of Swiss withholding tax tables: the scales are not continuous formulas but bracket tables with a fixed rate per income range. As soon as the salary crosses the threshold into the next bracket, the rate jumps immediately to the next level.
Cantons that define their table with few, wide brackets produce clearly visible staircase curves. Those that use finer increments give the illusion of a smooth progression. OW is a typical example: its official tables have relatively few brackets, which explains the visible jumps in the chart.
Why do rates vary so much?
Each canton sets its own tax scales. The rates reflect the cantonal and municipal tax burden, since withholding tax is an advance payment on income tax. Cantons with a high overall tax burden — such as GE or BS — have correspondingly higher withholding tax rates. Conversely, ZG, NW, and OW display significantly lower curves.
The effect of the number of children is also visible: going from 0 to 2 children reduces the rate by 2 to 5 percentage points depending on the canton — a significant financial impact on a salary of CHF 8,000/month.
Bill Alps calculates withholding tax automatically
Bill Alps integrates the 2026 withholding tax tables for all 26 Swiss cantons. Enter the employee's status, and the software automatically applies the correct tax scale, calculates the deduction, and includes it on the payslip — no manual formula entry required.