Question 1

What is Quellensteuer?

Accepted Answer

Quellensteuer (withholding tax / impôt à la source) is a tax deducted directly from your salary by your employer. It applies to foreign nationals in Switzerland who don't hold a C settlement permit.

Question 2

Who pays Quellensteuer?

Accepted Answer

Foreign workers with B permits (or L permits) who earn less than CHF 120,000 per year are subject to Quellensteuer. Cross-border commuters (Grenzgänger) may also be subject to it depending on double taxation agreements.

Question 3

How are the tariff categories determined?

Accepted Answer

Tariff A is for single people, Tariff B for married workers with one income, and Tariff C for married workers with dual income. Each tariff has sub-categories based on the number of children.

Question 4

Why do rates differ by canton?

Accepted Answer

In Switzerland, taxes are levied at federal, cantonal, and communal levels. Each canton sets its own rates, so the same salary results in different tax amounts in Zürich vs. Geneva.

Question 5

Can I get a Quellensteuer correction?

Accepted Answer

Yes, you can request a 'quasi-assessment' (Nachträgliche ordentliche Veranlagung) by March 31 of the following year. This allows you to claim deductions like pension contributions, commuting costs, and child care expenses.

Question 6

What happens when I get a C permit?

Accepted Answer

Once you receive a C settlement permit, you switch from Quellensteuer to the regular Swiss tax system. You'll file an annual tax return and pay taxes directly.

Switzerland Quellensteuer Calculator 2026

Frequently asked questions

Switzerland Quellensteuer Calculator 2026

Frequently asked questions