What is Quellensteuer in English?

Quellensteuer is German for 'withholding tax'. In French it's called 'impôt à la source', in Italian 'imposta alla fonte', and in Romansh 'taglia anticipada'. It's a tax deducted directly from your salary by your employer before you receive your pay.

Do I pay Quellensteuer with B permit?

Yes. Foreign nationals with B residence permits (or L short-term permits) who earn under CHF 120,000 annually are subject to Quellensteuer. Once you earn above this threshold or receive a C settlement permit, you switch to the regular tax system.

Who pays Quellensteuer?

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.

How are the tariff categories determined?

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.

Why do rates differ by canton?

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.

Which Swiss canton has the lowest Quellensteuer?

Zug and Schwyz have the lowest withholding tax rates in Switzerland. For a single person earning CHF 100,000, Zug's rate is around 12%, while Zürich is around 19% and Geneva around 22%.

Can I get a Quellensteuer correction?

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.

What happens when I get a C permit?

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.

Is Quellensteuer the same as income tax in Switzerland?

Yes, Quellensteuer IS Swiss income tax, but it's collected differently. Regular residents file tax returns and pay in arrears. Foreign workers have it deducted at source (from salary). The rates are equivalent.

Can I estimate monthly net salary after Quellensteuer?

Yes. This calculator gives a planning estimate of monthly withholding tax and your approximate net salary after tax. Final payroll may differ due to pension, insurance, and cantonal tariff table details.

Last updated: 11.04.2026

Switzerland · Cantonal Tax

Switzerland Quellensteuer Calculator 2026 (Withholding Tax)

Q: What is Quellensteuer?

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.

Calculate Swiss withholding tax (Quellensteuer) by canton for B/L permit holders. Includes tariff type, family status, and net salary estimate.

This calculator provides simplified estimates based on approximate cantonal rates. Actual Quellensteuer is determined by detailed cantonal tariff tables (A, B, C, etc.) and your specific employment situation. Consult your employer's HR department or a Swiss tax advisor for precise figures.

Calculate Your QuellensteuerUpdates instantly

Estimate your Swiss withholding tax. Rates vary by canton, marital status, and family situation.

Example: CHF 8,000/month, single, Zurich

800 CHF/moestimated withholding tax

10.00% effective rate7,200 CHF net

Enter your income above for a precise calculation.

What is Quellensteuer? (Withholding Tax Explained)

Quellensteuer in All Four Swiss Languages:

German: Quellensteuer
English: Withholding Tax
French: Impôt à la source
Italian: Imposta alla fonte
Romansh: Taglia anticipada

Quellensteuer is a pay-as-you-earn tax system for foreign workers in Switzerland. Instead of filing a tax return at the end of the year, your employer deducts tax directly from your monthly salary and pays it to the cantonal tax office.

This system applies to foreign nationals with B residence permits or L short-term permits who earn less than CHF 120,000 per year. If you earn above this threshold, or if you hold a C settlement permit, you file a regular tax return instead.

Swiss Canton Quellensteuer Comparison: Where to Pay Less

Switzerland has 26 cantons, and each sets its own tax rates. For the same salary, you can pay significantly different amounts depending on where you live and work.

Canton	Single, CHF 100k	Married, CHF 150k	Notes
Zug	~12%	~10%	Lowest in Switzerland
Schwyz	~13%	~11%	Very low
Zürich	~19%	~16%	Medium
Bern	~20%	~17%	Medium
Geneva	~22%	~19%	Highest in Switzerland

Example: A single person earning CHF 100,000 in Zug pays around CHF 12,000 in Quellensteuer annually. The same person in Geneva pays CHF 22,000, a difference of CHF 10,000 per year.

Quellensteuer Tariff Categories (A, B, C)

Tariff A: Single Persons

This is the base rate for unmarried individuals without children. Rates are highest in this category.

Tariff B: Married, One Income

Lower rates apply if you're married and only one spouse works. Each child further reduces your rate (Tariff B1, B2, B3, etc.).

Tariff C: Married, Dual Income

If both spouses work, each is taxed under Tariff C. Rates are between A and B.

Pro tip: If your spouse doesn't work in Switzerland but you support them financially, make sure your employer knows. You should be on Tariff B, not A.

Example: Zurich Quellensteuer Estimate

Example scenario for planning:

Canton: Zürich
Status: Single, no children (Tariff A)
Gross monthly income: CHF 8,000

At typical Zürich withholding levels, annual Quellensteuer can be around 18-20%, meaning monthly withholding around CHF 1,200-1,333. Use the calculator to compare cantons and family scenarios.