Art. 35 Tax Law (TL)

1 The unit rates of income tax owed for a year by married taxpayers living in a common household and widows, divorced, separated, or single individuals who maintain a separate household independently with dependent children or needy persons for whom they mainly provide maintenance are

0% for the first 11,900 francs* of income;

0.880% for the next 5,900 francs*;

2.269% for the next 8,800 francs*;

3.242% for the next 19,200 francs*;

4.122% for the next 39,800 francs*;

4.771% for the next 106,300 francs*;

5.697% for the next 221,500 francs*;

5.789% beyond that.

1bis When single, divorced, or separated taxpayers jointly exercise parental authority over their dependent children, for whom no maintenance contribution is paid, and they meet the conditions for the rate set out in paragraph 1, this rate is applied to the parent who has the most significant factual custody. The Government may, by ordinance, amend this provision if it allows it to align with the practice of other cantons.

2 The unit rates of income tax owed for a year by other taxpayers are as follows

0% for the first 6,500 francs* of income;

1.667% for the next 7,300 francs*;

3.149% for the next 13,200 francs*;

4.029% for the next 20,600 francs*;

4.909% for the next 38,900 francs*;

5.558% for the next 106,300 francs*;

5.789% beyond that.

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