About the Switzerland Salary Calculator
This Switzerland salary calculator (Brutto-Netto-Rechner Schweiz) estimates take-home pay from a Swiss gross salary. It deducts the employee share of the social insurances — AHV/IV/EO old-age, disability and income-compensation insurance (5.3%), unemployment insurance ALV (1.1% up to CHF 148,200), non-occupational accident insurance (NBU) and the occupational pension BVG — and then estimates direct federal tax exactly from the official 2026 tariff, plus cantonal and communal tax at the rate you enter.
It is designed for expats weighing a Swiss offer, cross-canton movers and employees checking a payslip. Because cantonal and communal tax depends on your canton, municipality and church membership, enter the effective rate for your municipality (the Federal Tax Administration’s online tax calculator gives it); the default of 8% of taxable income is only a placeholder.
Federal tax uses the 2026 tariff (single or married/single-parent), the CHF 263 reduction per child, and 2026 deductions: professional expenses of 3% of net salary (CHF 2,000–4,000), insurance premiums of CHF 1,800 (single) or CHF 3,700 (married) plus CHF 700 per child, CHF 6,800 per child and CHF 2,800 for married couples. BVG uses the legal minimum: age-based credits of 7%/10%/15%/18% on the coordinated salary (CHF 26,460 coordination deduction, CHF 90,720 upper limit), half paid by you unless you change the share. Many employer pension plans are more generous. Withholding tax (Quellensteuer) for foreign permit holders works differently and is not modelled.
With the default inputs, the net salary per month (÷12) is CHF 6,742.27. Change any value above to recalculate instantly.
How to use the switzerland salary calculator
- 1Enter your annual gross salary including any 13th month salary.
- 2Set your age, marital status and number of children.
- 3Enter the NBU rate and BVG share from your payslip if you know them.
- 4Enter your municipality’s cantonal + communal tax rate from the ESTV calculator.
- 5Read the monthly net salary and the breakdown of contributions and taxes.
Formula and method
AHV/IV/EO is 5.3% of the whole salary; ALV is 1.1% and NBU your insurer’s rate, both on salary up to CHF 148,200. The BVG minimum credit is 7%, 10%, 15% or 18% (by age band) of the coordinated salary — salary up to CHF 90,720 minus the CHF 26,460 coordination deduction, at least CHF 3,780 — with your share deducted from pay.
Federal taxable income is net salary minus professional expenses (3%, CHF 2,000–4,000), the insurance-premium deduction (CHF 1,800 single, CHF 3,700 married, +CHF 700 per child), CHF 6,800 per child and CHF 2,800 for married couples, rounded down to CHF 100. The 2026 single or married tariff gives the federal tax, reduced by CHF 263 per child; incomes above about CHF 794,000 (single) or CHF 941,300 (married) pay a flat 11.5%. Cantonal and communal tax is approximated as your entered rate times the same taxable income.
- AHV/IV/EO
- Old-age, disability and income-compensation insurance
- ALV
- Unemployment insurance
- NBU
- Non-occupational accident insurance
- BVG
- Occupational pension (2nd pillar)
Worked examples
CHF 100,000, age 35, single, 8% cantonal rate
Social insurance costs CHF 10,613 (AHV 5,300, ALV 1,100, NBU 1,000, BVG 3,213 at 10% of the CHF 64,260 coordinated salary, half paid by you). Federal taxable income is CHF 84,900, giving CHF 1,687.75 federal tax; 8% cantonal tax adds CHF 6,792. Net is about CHF 80,907, or CHF 6,742 a month.
CHF 150,000, age 45, married, two children
ALV and NBU are capped at CHF 148,200. The married tariff on CHF 108,600 gives CHF 2,246, minus CHF 526 for two children = CHF 1,720 federal tax. With CHF 8,688 cantonal tax, net pay is about CHF 123,710 (CHF 10,309 a month).
CHF 60,000, age 28, single
The coordinated salary is CHF 33,540, so the 7% BVG credit costs you CHF 1,173.90. Federal taxable income of CHF 50,500 gives CHF 414 federal tax, and 8% cantonal tax adds CHF 4,040 — about CHF 4,161 net a month.
Frequently asked questions
How much tax do you pay on CHF 100,000 in Switzerland?+
Direct federal tax on a CHF 100,000 salary for a single person is only about CHF 1,700. Cantonal and communal tax is usually several times larger and varies widely: low-tax cantons such as Zug or Schwyz charge a fraction of what Geneva, Vaud or Bern levy on the same income.
What social contributions are deducted from a Swiss salary?+
Employees pay 5.3% AHV/IV/EO, 1.1% unemployment insurance up to CHF 148,200, a non-occupational accident premium (typically around 1%), and their share of the BVG pension, which rises with age. Health insurance is paid separately and is not deducted from salary.
Is health insurance included in Swiss net salary?+
No. Compulsory basic health insurance (KVG/LAMal) is bought individually and paid from your net salary. Premiums depend on canton, age and deductible, so budget for them on top of the deductions shown here.
How is the BVG pension contribution calculated?+
The legal minimum is an age-based credit — 7% (25–34), 10% (35–44), 15% (45–54) and 18% (55–65) — on the coordinated salary between CHF 26,460 and CHF 90,720. Employers must pay at least half; many plans insure more salary or pay more.
What is Quellensteuer?+
Foreign workers without a C permit usually have tax withheld at source (Quellensteuer) by the employer at a cantonal rate that already includes federal, cantonal and communal tax. The total is often similar to ordinary taxation, but the mechanics differ from this calculator.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.
Sources
- ESTV — Steuertarife direkte Bundessteuer natürliche Personen 2026 (Form. 58c)
- ESTV — Rundschreiben Nr. 220: Abzüge Steuerjahre 2026/2027
- AHV/IV — Merkblatt 2.01 Lohnbeiträge an die AHV, IV und EO (Stand 1.1.2026)
- AHV/IV — Merkblatt 2.08 Beiträge an die Arbeitslosenversicherung
- ESTV — Steuertarife zur direkten Bundessteuer