Switzerland Personal income tax brackets (federal, direkte Bundessteuer)
Switzerland Personal income tax brackets (federal, direkte Bundessteuer) run from 0% to 13.2% across 11 bands, cited to DBG (SR 642.11) Art. 36 Abs. 1 (Grundtarif), as amended by Art. 2 of the EFD Ordinance on cold progression of 10 September 2025 (Verordnung ueber die kalte Progression, AS 2025 579), in force 1 January 2026, in force since 1 Jan 2026. Last checked against the official source on 23 Jul 2026.
Direct federal income tax (direkte Bundessteuer) rate schedule for resident individuals — the FEDERAL Grundtarif (basic tariff, for single persons) under Art. 36 para. 1 DBG (SR 642.11), as indexed for tax year 2026. This is only the federal layer; cantonal and communal income taxes are levied on top and dominate the total burden.
| Current value | 0–13.2% across 11 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | DBG (SR 642.11) Art. 36 Abs. 1 (Grundtarif), as amended by Art. 2 of the EFD Ordinance on cold progression of 10 September 2025 (Verordnung ueber die kalte Progression, AS 2025 579), in force 1 January 2026 |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
FEDERAL direct income tax only, single-persons Grundtarif for tax year 2026. The Federal Constitution caps direct federal income tax on individuals at 11.5% (Art. 128 BV). The schedule is a per-CHF-100 incremental formula; the marginal rates shown reproduce the statutory 'mehr' steps. QUIRK worth noting: the marginal rate PEAKS at 13.2% in the CHF 185,100-793,900 band, then for taxable income of CHF 794,000 and above the law switches to a FLAT 11.5% on the ENTIRE income (Art. 36 Abs. 1, last line, as set by the 2026 cold-progression ordinance) — so the top statutory rate is 11.5% but it is not simply the top marginal band. A separate VERHEIRATETENTARIF (married/family tariff, Art. 36 Abs. 2) starts taxing at CHF 29,700, has lower marginal rates, and reaches the flat 11.5% ceiling above CHF 941,400; a child/dependant reduction of CHF 263 per child applies (Art. 36 Abs. 2bis). Amounts under CHF 25 are not levied. Cold-progression indexing for 2026 was minimal (~0.1% CPI), so only the top thresholds moved versus 2025. CRUCIAL CAVEAT: cantonal and communal income taxes are levied ON TOP of this federal tariff and are much larger — the federal share is typically a minor part of an individual's total income tax, and the combined marginal rate varies enormously by canton/commune. The federal law on individual taxation (equal taxation of married and unmarried persons) was accepted in the referendum of 8 March 2026 but is expected to take effect only around 2032, so it does not affect the 2026 tariff. Verified in the consolidated DBG on Fedlex (Art. 36, version in force 1 Jan 2026).
Get it programmatically
curl https://euroref.dev/v1/ch/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ch/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ch/income-taxOther Switzerland series: SNB policy rate (SNB-Leitzins) · Statutory default interest (Verzugszins) · MWST/TVA standard rate (Normalsatz) · VAT registration threshold · National statutory minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate (federal, direkte Bundessteuer) · Withholding tax rates · Statutory social-insurance contributions
The same figure elsewhere: Türkiye · Ukraine · United Kingdom · Austria · Belgium · all 34