½Û×ÓÊÓÆµ

Commentary

SW1.5.1 Income tax

Switzerland

SW1.5.1ÌýÌýÌýÌý Income tax

Federal income tax rates

The tax rates for unmarried taxpayers are as follows (Federal Direct Tax Law, Art 36):

If taxable income is between (CHF)Tax on lower amount is (CHF)Tax on excess for each further CHF 100 (CHF)
0–15,000–0
15,001–32,800–0.77
32,801–42,900137.050.88
42,901–57,200225.902.64
57,201–75,200603.402.97
75,201–81,0001,138.005.94
81,001–107,4001,482.506.60
107,401–139,6003,224.908.80
139,601–182,6006,058.5011.00
182,601–783,20010,788.5013.20
783,201–783,30090,067.7013.20
783,301

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 13:21