How to file your income tax in Switzerland in 2025

If you’re new to Switzerland, it might take some time to get familiar with their tax system, especially when it comes to income taxes. With taxes levied from three different sources and rates varying from one canton to another, it can be tough to figure out just how much duty you need to pay on your income.

To master your income taxes the Swiss way, read on for the following topics:

Income tax in Switzerland: overview and latest developments

Income tax is the money you pay on your earnings and your wealth. In Switzerland, these three distinct authorities levy income taxes:

• The federal government: the country follows a federalist tax structure, meaning that your money is directly taxed when you earn it
• Cantons: tax rates and laws vary between Switzerland’s 26 cantons
• Municipalities: these follow the laws set by their respective cantons, but may offer their own local tax rates

About 30% of your income tax goes to Switzerland’s Federal Department of Finance (FDF), the government body in charge of tax in the country. Your canton takes 40% and your municipality will take the remaining 30%.

Luckily everything is filled out in the same form and then split between them afterward. What’s more, only one document is necessary for your household, so you can file it on behalf of your spouse and/or any children under 18.

Once your income taxes have been paid, your money will go towards supporting a myriad of local services and programs. These include education, healthcare, public safety, and environmental protection.

In Switzerland, income tax is imposed on (but not limited to) the following:

• Business income: profits from businesses
• Employed income: salaries, as well as benefits, bonuses, and allowances
• Pension income: pension and other related benefits
• Self-employed income: any income from freelance work
• Rental income: money earned by renting out property

Latest news about income taxes in Switzerland for 2025

The FDF has announced that federal income tax brackets will increase by 1.31% from the 2025 tax year. This means that couples pay federal tax on combined incomes above CHF 29,700, up from CHF 29,300 in the 2024 tax year.

Child allowance and support allowance will also increase to CHF 6,800 from CHF 6,700. The tax deduction for work-based training will rise to CHF 13,000 from CHF 12,900.

Tax rates: how much tax will I pay in Switzerland in 2025?

With its three-tiered system, it comes as no surprise that Switzerland doesn’t offer a ‘one-size-fits-all’ outline of tax rates. Instead, your ratio will vary depending on how much you earn and where in the country you live.

Income tax rates in Switzerland are progressive, meaning that the amount of tax you’ll need to pay will increase with the more money you earn. As of 2025, federal income rates range between 0 and 11.5%. PWC provides a table covering some of the most common permutations.

Cantonal and municipal income taxes are also progressive, however, rates can vary considerably from one area to another.

To find out how much income tax you need to pay, you can use the Swiss government’s tax calculator. Here, you can also find the relevant tax rates for your canton and commune.

Who pays income tax in Switzerland?

Who needs to file a tax return in Switzerland?

All Swiss citizens and residents in possession of a C permit must file an annual return to cover their federal, cantonal, and municipal taxes. Those holding the latter are individuals who have been living in Switzerland for a minimum of five years and have received a settlement permit. They are otherwise known as settled foreign nationals.

Citizens and residents must pay income tax on their worldwide income and their wealth. The only exceptions to this are the following, which are excluded from the tax return:

• Compensation for damages
• Inheritance and gifts
• Lottery winnings
• Profits derived from real estate located overseas
• Profits from a business located overseas

Since self-employed workers are not subject to withholding tax, they will also need to file their own tax return. This also applies if they do not have a C permit and have been living in Switzerland for less than five years.

Switzerland’s income tax for foreigners

Expats who move to Switzerland for work will be subject to income tax from the first day they arrive in the country. However, they do not need to complete a return unless they are a Swiss resident.

If you are an employee who does not have Swiss residency, your income will be taxed at the source, meaning from any money you earn in the country. As a result, you typically do not need to file a tax return.

There are, however, exceptions to this rule that permit you to file a tax return. Most notably:

• If you have a spouse who is Swiss
• If you have a spouse in possession of a C permit

In this case, your spouse can submit a tax return for both of you, since you will be considered as a single taxable unit.

To ensure you won’t be taxed twice over, Switzerland has double taxation agreements with over 100 countries. Check out the Swiss Federal Council’s website for a full list of countries that qualify for this.

Filing US taxes from Switzerland

Every US citizen and Green Card holder must file a tax return with the IRS, even those living abroad. Many US expats are unaware of this obligation, assuming that, as expats, they don’t need to file or pay taxes in the US. The good news is that as long as you’re paying taxes in another country, you usually don’t owe anything to the IRS, but it’s essential to make sure, and the law says you still have to file.

Learn how to file your US tax returns from Switzerland by reading our article on taxes for American expats. Alternatively, you can seek advice from a company that offers a specialized tax filing service for expats, such as H&R Block.

Who is exempt from Swiss income tax?

If you do not fall into at least one of the following categories, you do not need to file an income tax return in Switzerland:

• Self-employed individuals
• Swiss citizens
• Foreigners with Swiss permanent residence (Permit C)
• Foreigners married to a Swiss citizen

How do you file your tax return in Switzerland?

The tax year in Switzerland runs alongside the calendar year, from 1 January to 31 December.

Your tax return will concern your earnings from the previous year. Therefore, your form in 2025 will target your wealth and earnings from 2024.

The deadline to file your 2024 income return is 31 March 2025, although this date may differ between cantons. Once your form has been assessed, you will have 30 days to pay your dues.

Which forms do I need to fill out?

When it’s time to file your return, you’ll receive your tax return in the mail from your canon’s tax administration. You can either fill it out at home and then hand it in to the administration, or you can complete your return online. The Swiss government’s website provides links to each canton’s website, where you can fill in your tax return digitally.

The form will be split into different sections, including:

• Personal information
• Your income
• Deductions
• Securities
• Your wealth

Before diving in, make sure to have certain documents and certificates at hand. To prove your income, you’ll need:

• Accounts (if you’re self-employed)
• Bank/post office account statements
• Pension statements (if you’re retired)
• Salary certificate (if you’re an employee)
• Investment statements

Alongside your income, you’ll need to make note of any assets you possess as part of the wealth tax imposed by all cantons. You will therefore need to make note of the following from the previous year:

• Bank account balances
• Life and pension insurance
• Real estate details

Alternatively, you can register your business online through the Easygov online portal.

Declaring your income

The most essential element of filing your income tax return is – unsurprisingly – declaring your income. This must be done by all tax residents who are employees or are self-employed. This is quite straightforward: simply write down your net annual salary as written in your salary certificate. Otherwise, if you are a pensioner, you can write down your occupational pension.

How do you register for tax in Switzerland?

If you’re an employee in Switzerland, your employer will automatically enroll you in the tax system.

On the other hand, if you work for yourself, you’ll need to register for tax and VAT by contacting the commercial register in your canton. You can find this through the Federal Council’s search tool.

Deductibles and tax relief

Taxpayers can benefit from various tax reliefs when filing their income tax returns in Switzerland. Most notably, any debts in the form of mortgages and loans can be deducted from your return. This applies to all cantons in the country.

You can also benefit from the following deductions, where applicable:

• Alimony: payments spent on children under 18 years old
• Business-related expenses: commuting costs, meals bought at work, general business expenses
• Costs spent to further your education
• Daycare expenses: day-care costs up to a certain amount can be claimed in most cantons
• Life insurance premiums
• Medical expenses: applies to un-reimbursed medical treatment
• Social security payments: both in Switzerland and overseas
• Real estate: covers maintenance costs

What’s more, expats working in Switzerland for a temporary assignment of less than five years are also eligible for income tax deductions on certain expenses, such as commuting, relocation costs, and housing.

How do I pay my Swiss income tax?

Once your income tax has been calculated, you can pay your cantonal tax administration in 2 or 3 installments throughout the year. This is typically done through a bank account transfer directly to your canton, who will then distribute your payment to your municipality and the Swiss government.

If you have difficulty paying your tax income, you can contact your cantonal tax administration to request more time to pay your installments or to request that your payments be made in smaller installments.

Income tax refunds

If you’ve paid more tax than you owe, your canton will send you a tax refund. Once your return has been processed, you will be notified by your canton and reimbursed within 30 days.

Your refund will be sent to the same bank account listed in your tax return. If your account information has changed since then, make sure to notify your canton with your updated bank details.

You have 30 days after receiving your tax slip to write to your canton and request an appeal if you’re unhappy with its decision.

In your letter, make sure to re-send your tax slip with your tax calculation, as well as the following details:

• Full name and address
• IBAN
• The name of your bank and their bank identification code (BIC)

What happens if I don’t pay my income tax on time?

If you can’t pay your income tax within 30 days of receiving your form, you can request an extension from your canton.

However, if you do not inform your canton and do not pay your taxes by the required deadline, you’ll be subject to late payment interest charges. These vary by canton but can be almost as high as the interest rates for personal loans.

As of 2025, penalty rates range from 3–5% depending on the canton and 4.75% for direct federal taxes.

Income tax advice in Switzerland

Overwhelmed by filing your income return? A tax advisor, like TaXperts, can take a load off your shoulders, especially if you’re self-employed and need to sort out your own tax matters. What’s more, an international-friendly accountant can help you navigate financial admin if it’s in a language you don’t understand.

Check out our business directory or EXPERTSuisse to find an accountant in your area.

Useful resources

• ch.ch – Advice on filing your income tax return from the Swiss government’s website
• Federal Tax Administration – links to Switzerland’s 26 canton tax websites
• Federal Tax Administration – government calculator to calculate your taxes