International taxation | Updated 24 October 2026
Switzerland Income Tax Rates: 2018-2019 Archive and 2026 Tax Guide
A guide to Swiss personal income tax, Zurich cantonal taxes, investment gains, withholding tax and corporate taxation, with historical 2018 schedules preserved for reference.
Important: The 2018 tables below are historical and should not be used for 2026 returns. Swiss taxes depend on the tax year, canton, municipality, marital and household circumstances, and residency status. Historical figures are retained from the original page and are not a substitute for official assessments.
How Switzerland's income tax system works
Switzerland taxes individual income at three levels: the Confederation (direct federal tax), the canton and the municipality. Taxable income generally means income remaining after legally permitted deductions. The direct federal income tax is progressive, whereas cantonal and municipal tariffs and multipliers vary by location. The maximum statutory direct federal individual income tax rate is 11.5%; it is not the combined Swiss tax rate.
The principal federal law is the Federal Act on Direct Federal Taxation (DBG/LIFD; SR 642.11). Article 16 sets out the general concept of taxable income; Article 17 concerns employment income; Article 20 covers income from movable assets; Article 21 addresses income from immovable property; Article 26 addresses employment expenses; Articles 33 and 35 concern deductions; and Article 36 sets out the federal individual income tax tariffs. Cantonal taxation is coordinated through the Federal Tax Harmonisation Act (StHG/LHID; SR 642.14), but cantons retain rate-setting powers.
Switzerland personal income tax in 2026
The Federal Tax Administration publishes separate annual federal tax tables and deduction amounts. The correct 2026 calculation depends on the official tariff and the taxpayer's circumstances. For an exact liability, use the 2026 direct federal tax schedules and the FTA tax calculator and cantonal data. A single nationwide combined income tax slab would be misleading.
In March 2026, voters approved a federal reform towards individual taxation of spouses. Its future implementation must be distinguished from the tax rules applicable to a particular filing year. Consult the FTA reform information for implementation dates and transitional arrangements.
Zurich cantonal and municipal income tax
Zurich applies cantonal basic tax rates and a tax multiplier (Steuerfuss) that affects the amount payable. Municipal multipliers can differ even within the canton. The historic Zurich schedules further down this page represent basic cantonal rates, not the final combined tax burden.
Capital gains, dividends and Swiss withholding tax
Private movable capital gains: Gains on the sale of privately held securities and other movable private assets are generally exempt from Swiss income tax, subject to exceptions such as professional securities trading. Real estate gains: Cantons levy property gains tax on qualifying sales of private real estate; treatment depends on the canton and holding period. Business gains: Gains on business assets are generally taxable as business income or profit. Thus, the former blanket statement that all capital gains are taxed at ordinary rates is incorrect.
Swiss anticipatory withholding tax: A 35% federal withholding tax generally applies to specified Swiss-source dividends and interest. It is a collection mechanism, not necessarily a final 35% income tax: qualifying Swiss residents may reclaim it upon proper declaration, and non-residents may be eligible for treaty relief. See the FTA withholding tax questions and answers and the Federal Withholding Tax Act (VStG/LIA; SR 642.21).
Corporate income tax in Switzerland
Under Article 68 of the Federal Act on Direct Federal Taxation, the ordinary federal profit tax rate for companies is 8.5% of taxable net profit after tax. Since corporate income tax is deductible for determining taxable profit, the effective federal burden measured against profit before tax is lower. Cantonal and communal profit taxes are additional, and the combined effective rate varies by location and company circumstances.
Corporate tax rules can also involve cantonal capital tax, participation relief, losses, international minimum tax and other special provisions. Consult the FTA direct federal tax guidance and applicable cantonal legislation before relying on a specific combined percentage.
Historical Switzerland tax rates for 2018-2019
The following tables preserve the original webpage's detailed 2018 federal and Zurich schedules. They are archival illustrations, not verified current tariffs. Federal tables show marginal or schedule rates; actual liability is calculated under the relevant official tariff. A typographical reversal in one married-taxpayer band has been corrected for readability.
2018 direct federal tax - single taxpayers
| Taxable Income (CHF) | Tax Rate |
| Upto 14,500 | 0% |
| 14,500 to 31,600 | 0.77% |
| 31,600 to 41,400 | 0.88% |
| 41,400 to 55,200 | 2.64% |
| 55,200 to 72,500 | 2.97% |
| 72,500 to 78,100 | 5.94% |
| 78,100 to 103,600 | 6.60% |
| 103,600 to 134,600 | 8.80% |
| 134,600 to 176,000 | 11% |
| 176,000 to 755,200 | 13.20% |
| Over 755,200 | 11.50% |
2018 direct federal tax - married taxpayers and qualifying parents
| Taxable Income (CHF) | Tax Rate |
| Upto 28,300 | 0% |
| 28,300 to 50,900 | 1% |
| 50,900 to 58,400 | 2% |
| 58,400 to 75,300 | 3% |
| 75,300 to 90,300 | 4% |
| 90,300 to 103,400 | 5% |
| 103,400 to 114,700 | 6% |
| 114,700 to 124,200 | 7% |
| 124,200 to 131,700 | 8% |
| 131,700 to 137,300 | 9% |
| 137,300 to 141,200 | 10% |
| 141,200 to 143,100 | 11% |
| 143,100 to 145,000 | 12% |
| 145,000 to 895,900 | 13% |
| Over 895,900 | 11.50% |
2018 Zurich basic cantonal tax - single taxpayers
| Taxable Income (CHF) | Tax Rate |
| Upto 6,700 | 0% |
| 6,701 to 11,400 | 2% |
| 11,401 to 16,100 | 3% |
| 16,101 to 23,700 | 4% |
| 23,710 to 33,000 | 5% |
| 33,001 to 43,700 | 6% |
| 43,701 to 56,100 | 7% |
| 56,102 to 73,000 | 8% |
| 73,001 to 105,500 | 9% |
| 105,501 to 137,700 | 10% |
| 137,701 to 188,700 | 11% |
| 188,701 to 254,900 | 12% |
| Over 254,900 | 13% |
2018 Zurich basic cantonal tax - married taxpayers and qualifying parents
| Taxable Income (CHF) | Tax Rate |
| Upto 13,500 | 0% |
| 13,501 to 19,600 | 2% |
| 19,601 to 27,300 | 3% |
| 27,301 to 36,700 | 4% |
| 36,701 to 47,400 | 5% |
| 47,401 to 61,300 | 6% |
| 61,301 to 92,100 | 7% |
| 92,101 to 122,900 | 8% |
| 122,901 to 169,300 | 9% |
| 169,301 to 224,700 | 10% |
| 224,701 to 284,800 | 11% |
| 284,801 to 354,100 | 12% |
| Over 354,100 | 13% |
2018 Swiss corporate tax - archived overview
| Particulars | Tax Rate |
| Corporate tax rate in Switzerland depends on the location of company Taking into account federal and cantonal / communal tax |
8.50% 12% to 24% |
Historical withholding tax: The original page recorded 35% on relevant Swiss-source interest and dividends. Historical capital gains: The original page suggested normal rates on all capital gains; that claim has been superseded by the distinction between private movable assets, real estate and business assets explained above.
Official Swiss tax laws and resources
- Federal Act on Direct Federal Taxation (SR 642.11)
- Federal Tax Harmonisation Act (SR 642.14)
- FTA federal deductions and tariffs
- FTA legislation entering into force in 2026
- FTA tax brochures by topic and canton
This article provides general tax information and is not individual legal or tax advice. Always verify the relevant tax year and canton with official authorities.