§ 57 Tax Act (StG) - Income Tax Rates

1. The tax per unit for a tax period is as follows

a. * 0.00 percent of the first: CHF 9,900.-

b. * 0.50 percent of the next: CHF 2,400.-

c. * 1.00 percent of the next: CHF 3,200.-

d. * 2.00 percent of the next: CHF 1,200.-

e. * 3.00 percent of the next: CHF 1,200.-

f. * 4.00 percent of the next: CHF 2,900.-

g. * 4.50 percent of the next: CHF 4,300.-

h. * 5.00 percent of the next: CHF 85,000.-

i. * 5.25 percent of the next: CHF 53,800.-

k. * 5.50 percent of the next: CHF 26,200.-

l. * 5.80 percent of the next: CHF 1,906,700.-

2. For married individuals living in a legally and factually undivided marriage, as well as for widowed, judicially or factually separated, divorced, and single individuals living in the same household with children or persons in need of support and primarily covering their maintenance, the tax per unit for a tax period is as follows

a. * 0.00 percent of the first: CHF 19,900.-

b. * 0.50 percent of the next: CHF 4,100.-

c. 1.50 percent of the next: CHF 1,000.-

d. * 2.50 percent of the next: CHF 1,200.-

e. * 3.00 percent of the next: CHF 2,100.-

f. * 3.50 percent of the next: CHF 4,200.-

g. * 4.50 percent of the next: CHF 66,700.-

h. * 5.00 percent of the next: CHF 38,900.-

i. * 5.50 percent of the next: CHF 21,100.-

k. * 5.80 percent of the next: CHF 1,266,300.-

3. A residual amount of less than 100 Swiss francs is disregarded in the determination of the taxable income.

4. The tariff is determined according to the circumstances at the end of the tax period or the tax liability.

5. ...

6. ...

← § 56 StG Tax Act (StG) - Types of Taxes § 58 StG →