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Swiss withholding tax (impôt à la source, IS) is deducted directly from the salary of foreign employees without a settlement permit (permit C) who are domiciled in Switzerland, as well as cross-border workers. The employer acts as the withholding agent: they calculate, withhold, and remit the tax to the cantonal tax authority. The applicable tax scale depends on the canton of residence (or the canton of work for cross-border workers), the tax scale, and the number of dependent children.
With 26 cantons, 4 main tax scales, and up to 6 child levels, the complexity is real. This interactive chart lets you visualise and compare 2026 rates at a glance.
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.
Which scale applies to which employee?
The tax scale is determined by the employee's civil status and family situation on 1 January of the tax year. In the event of a change (marriage, birth), the scale is updated from the following month.
Interactive 2026 rate chart
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.
These figures are indicative
The rates shown are extracted from the official 2026 tables. In specific cases, the final withholding may vary depending on double-tax treaties, cross-border worker status, or the calculation method (monthly or annual). Consult your fiduciary or the cantonal tax authority.
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.