Swiss withholding tax 2026: rates, NOV, cantonal comparison

Reviewed by Martin Seeland, lawyer with two state law exams and Big Four Manager experience in international tax law.

Key takeaways

• Around 700,000 foreign employees in Switzerland pay withholding tax. The employer deducts it monthly and transfers it to the cantonal tax administration.
• Since the 2021 reform there is no more tariff correction. Deductions like pillar 3a, BVG buy-ins or further education are only available through the subsequent ordinary assessment (NOV).
• Deadline for voluntary NOV: March 31 of the following year. The choice is irrevocable for all subsequent years until the end of withholding tax liability.
• At CHF 100,000 gross annual, single, no church: the rate ranges from around 10 % in Zurich to 15 % in Geneva. Five-year difference: CHF 26,500.

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→ Read the full article in German