Switzerland Income Tax Rates and Personal Allowances in 2021

The Income tax rates and personal allowances in Switzerland are updated annually with new tax tables published for Single and Married taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Switzerland Tax Calculator 2021.

Federal Income Tax Tables

Switzerland Single Federal Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from F0.00to F14,500.00
0.77%Income from F14,500.01 to F31,600.00
0.88%Income from F31,600.01 to F41,400.00
2.64%Income from F41,400.01 to F55,200.00
2.97%Income from F55,200.01 to F72,500.00
5.94%Income from F72,500.01 to F78,100.00
6.6%Income from F78,100.01 to F103,600.00
8.8%Income from F103,600.01 to F134,600.00
11%Income from F134,600.01 to F176,000.00
13.2%Income from F176,000.01 to F755,200.00
11.5%Income from F755,200.01 and above
Switzerland Married Federal Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from F0.00to F28,300.00
1%Income from F28,300.01 to F50,900.00
2%Income from F50,900.01 to F58,400.00
3%Income from F58,400.01 to F75,300.00
4%Income from F75,300.01 to F90,300.00
5%Income from F90,300.01 to F103,400.00
6%Income from F103,400.01 to F114,700.00
7%Income from F114,700.01 to F124,200.00
8%Income from F124,200.01 to F131,700.00
9%Income from F131,700.01 to F137,300.00
10%Income from F137,300.01 to F141,200.00
11%Income from F141,200.01 to F143,100.00
12%Income from F143,100.01 to F145,000.00
13%Income from F145,000.01 to F895,900.00
11.5%Income from F895,900.01 and above

Cantonal Income Tax Tables

Switzerland Single Cantonal Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from F0.00to F6,700.00
2%Income from F6,700.01 to F11,400.00
3%Income from F11,400.01 to F16,100.00
4%Income from F16,100.01 to F23,700.00
5%Income from F23,700.01 to F33,000.00
6%Income from F33,000.01 to F43,700.00
7%Income from F43,700.01 to F56,100.00
8%Income from F56,100.01 to F73,000.00
9%Income from F73,000.01 to F105,500.00
10%Income from F105,500.01 to F137,700.00
11%Income from F137,700.01 to F188,700.00
12%Income from F188,700.01 to F254,900.00
13%Income from F254,900.01 and above
Switzerland Married Cantonal Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from F0.00to F13,500.00
2%Income from F13,500.01 to F19,600.00
3%Income from F19,600.01 to F27,300.00
4%Income from F27,300.01 to F36,700.00
5%Income from F36,700.01 to F47,400.00
6%Income from F47,400.01 to F61,300.00
7%Income from F61,300.01 to F92,100.00
8%Income from F92,100.01 to F122,900.00
9%Income from F122,900.01 to F169,300.00
10%Income from F169,300.01 to F224,700.00
11%Income from F224,700.01 to F284,800.00
12%Income from F284,800.01 to F354,100.00
13%Income from F354,100.01 and above

Income Tax in Switzerland in 2021

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Switzerland periodically and typically updated each year. Not that not all tax rates and thresholds in Switzerland change annually, alterations to tax policy to support strategic economic growth in Switzerland mean that the certain areas may be focused on to provide specific tax relief in Switzerland or support growth in certain areas (overseas invstment in Switzerland for example may mean reduced non-resident income tax rates in Switzerland for a period).

When tax policy in Switzerland changes, the resultant tax tables also change. Tax tables in Switzerland are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Switzerland, the Switzerland tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Switzerland for example).

Switzerland Tax Tables may also be referred to as Switzerland Tax Slabs, Switzerland personal allowances and tax thresholds or Switzerland business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2021 tax rates and thresholds used within the 2021 Switzerland Salary Calculator. This means that if you are aware of a 2021 tax exemption or 2021 tax allowance in Switzerland that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Switzerland Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Switzerland Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Switzerland simple, we achieve this my making the Switzerland tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2021 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2021 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Switzerland income tax rates and personal allowances used in the associated income tax calculator for the same tax year.