🇨🇠Swiss Salary Tax Calculator 2025
Calculate your net salary after taxes and social insurance
How This Calculator Works
This calculator provides an estimate of your net salary in Switzerland after deducting federal taxes, cantonal taxes, and mandatory social insurance contributions (AHV/AVS, ALV, NBU, BVG). Results are approximations for planning purposes.
đź’° Calculation Results
Gross Income
Social Insurance Deductions
Taxes
Net Income
Understanding the Three Pillar System
â–Ľ1st Pillar (AHV/AVS): Mandatory state pension providing basic retirement, disability, and survivor benefits. Contribution rate: 10.55% (split equally between employer and employee).
2nd Pillar (BVG/LPP): Mandatory occupational pension for employees earning over CHF 22,050 annually. Contribution rates increase with age: 7% (25-34), 10% (35-44), 15% (45-54), 18% (55+).
3rd Pillar (Private): Optional private pension savings with tax benefits. Pillar 3a (restricted): Max CHF 7,056 (with 2nd pillar) or CHF 35,280 (without). Pillar 3b: Unrestricted savings.
Important: This calculator includes 1st and 2nd pillar deductions. 3rd pillar contributions are voluntary and not included in the calculation.
Tax Optimization Strategies
â–Ľ- Pillar 3a Contributions: Maximize annual contributions (CHF 7,056 with BVG) for immediate tax deductions.
- Professional Expenses: Deduct commuting costs, meals, professional training, and work-related expenses.
- Insurance Premiums: Deduct health insurance premiums up to cantonal limits.
- Charitable Donations: Donations to recognized Swiss charities are tax-deductible.
- Home Ownership: Mortgage interest and maintenance costs are deductible.
- Canton Choice: Consider tax implications when choosing residence canton.
Canton Tax Rate Comparison
â–Ľ| Tax Category | Cantons | Approx. Rate |
|---|---|---|
| Very Low | Zug (ZG), Schwyz (SZ) | 4-6% |
| Low | Nidwalden (NW), Obwalden (OW), Appenzell (AI) | 6-7% |
| Moderate | Luzern (LU), Uri (UR), Thurgau (TG) | 7-9% |
| Higher | ZĂĽrich (ZH), Aargau (AG), St. Gallen (SG) | 9-11% |
| High | Bern (BE), Basel (BS/BL), Solothurn (SO) | 11-13% |
| Highest | Vaud (VD), Genève (GE), Jura (JU) | 13-15% |
*Rates are approximate and vary based on income level, municipality, and personal circumstances.
Common Tax Deductions
â–Ľ- Commuting Expenses: Public transport costs or car allowance (CHF 0.70/km) up to CHF 3,000-3,200 federal level.
- Meal Costs: CHF 15 per working day if no company canteen available.
- Professional Development: Work-related training and education costs.
- Insurance Premiums: Health, life, and accident insurance within cantonal limits.
- Child Care: Costs for external childcare up to CHF 10,100 per child (federal level).
- Double Earner Deduction: For married couples where both work: min CHF 8,300.
- General Deduction: Lump sum for other professional expenses: CHF 2,000-4,000.
- Debt Interest: Private debt interest up to CHF 50,000 of asset income.