Swiss individual taxation 2026-2028: married couple impact

What is the Swiss individual taxation reform that takes effect between 2026 and 2028?

Individual taxation replaces today's joint taxation of married couples with separate taxation: each spouse files their own tax return and pays tax only on their personal income, just like a single taxpayer. The mechanism applies at all three tax levels (federal, cantonal, communal) and covers registered partnerships as well. Legal basis: draft Federal Act on Individual Taxation, Federal Council Dispatch of 21 February 2024, published in the Federal Gazette FF 2024 589 (source available in German and French).

Data current as of 14 May 2026. The final parameters (harmonised child deductions, recalibrated DBG/LIFD single-person scale, exact date of entry into force) will be fixed by implementing ordinance once the referendum deadline has passed and the cantons have transposed the reform under the StHG/LHID.

Calculate your current net salary across all 26 cantons with the Nsix Talent calculator – the reform's impact will be integrated as soon as the 2028 transitional scale is published.

Who is affected by the reform and who is not?

The reform applies only to married couples and registered partnerships resident in Switzerland, whose income is currently aggregated for tax purposes. Cohabiting couples (unmarried partners not bound by a registered partnership) are already taxed separately – nothing changes for them. Married cross-border commuters subject to withholding tax see no direct change on their Swiss pay slip (the C scale remains in use for now), but the consequences will surface during any subsequent ordinary assessment or quasi-resident filing.

Note: the current legal basis that aggregates spousal income is Art. 9 para. 1 DBG/LIFD ("the income of spouses living in a legally and factually undivided marriage is added together"). This is the article at the heart of the reform. Cantonal harmonisation requires a parallel amendment to Art. 3 para. 3 StHG/LHID – the provision from which today's joint taxation derives across all cantons.

What is the exact 2024-2028 timeline?

The timeline unfolds in five milestones: (1) Federal Council Dispatch of 21.2.2024 (FF 2024 589, German source) presenting the bill as an indirect counter-proposal to the popular initiative "For fair taxation of couples too" launched by the FDP Women, (2) parliamentary debate 2024-2025, (3) recent federal popular vote on the initiative and its legislative counter-proposal, (4) referendum deadline on the adopted Act, (5) mandatory cantonal transposition into the StHG/LHID and then into each cantonal tax law, which conditions the actual entry into force.

To be confirmed: the exact date of the popular vote (8 March 2026?) and the precise result (54.23 % yes?) appear in the Nsix Talent project's internal brief but we were unable to independently verify them through official admin.ch sources (the detailed vote pages returned 403/404 errors at the time of writing). Readers are invited to verify these two parameters on the Federal Chancellery vote register (German source) before making any tax decision that depends on the date.

Entry into force will never occur before 2028: the StHG/LHID traditionally grants the cantons a 24-month transposition deadline (Art. 72 StHG/LHID), during which each canton must amend its own tax law and update its assessment software. Without this cantonal update, federal direct tax alone cannot switch to individual taxation (otherwise the DBG/LIFD would diverge from cantonal practice, breaching the principle of vertical harmonisation).

How does individual taxation work mechanically?

Each spouse files their own tax return, like a single person, declaring their own income, wealth and deductions. Three technical mechanisms are central: (1) allocation of joint income, (2) abolition of cantonal splitting, (3) sharing of family-related deductions.

Allocation of joint income. Couple income that cannot be individualised (for instance income from a jointly owned property, returns on a joint account) is allocated according to a default key: half-half by default, or according to ownership share if different. The bill provides that couples may opt for an alternative allocation if it better reflects economic reality (to be confirmed in the final text).

Abolition of cantonal splitting. Today, 22 cantons out of 26 apply a form of splitting (combined income is divided by a factor between 1.6 and 2.0 before applying the scale, which reduces progressivity for couples). Under individual taxation, this splitting disappears: each spouse applies the individual scale directly to their own income, which mathematically favours couples with balanced incomes and disadvantages single-earner couples.

Sharing of family-related deductions. The deduction per dependent child (CHF 6,800 federal direct tax in 2026, Art. 35 para. 1 lit. a DBG/LIFD) will be shared between both parents. The bill provides for two options: half-half by default, or full allocation to the spouse who bears the primary caregiving role. The couple allowance itself (Art. 35 para. 1 lit. c DBG/LIFD, CHF 2,800 in 2026) is abolished, as it no longer has any justification.

Note: the pillar 3a limit for 2026 remains set per working spouse – the reform does not change the 3a deduction. The same applies to BVG/LPP buy-backs, which remain per pension fund and per affiliated spouse.

Three worked examples – current regime vs future regime

The three examples below illustrate the federal direct tax (DBG/LIFD) gap for a childless couple with identical income before and after the reform. The figures use the 2026 federal direct tax scale for married couples (Art. 36 para. 2 DBG/LIFD) and the 2026 federal scale for single persons (Art. 36 para. 1 DBG/LIFD), both published in the 2026 FTA scale. The cantonal and communal impact adds up on top of the federal gain/loss and typically amplifies the result by a factor of 2 to 4 depending on the canton (see our comparison Geneva vs Vaud on real take-home pay).

Simulation disclaimer: these cases are orders of magnitude at federal level only. The 2028 single-person scale will be recalibrated by the Federal Council so that today's single taxpayer is not made worse off by a status quo. The figures shown here use the 2026 non-recalibrated scales as a proxy – they indicate a direction (gain/loss), not a final amount.

Case 1 – Single-earner couple (one salary of CHF 120,000)

Only one spouse works, the other has no income. This is the case typically disadvantaged by the reform, because today's cantonal splitting and the federal married-couple scale pull progressivity downwards. Under individual taxation, the working spouse pays as a single person on CHF 120,000, which moves them into higher brackets of the scale.

Case 1 verdict: loser at equal scale regime. The 2028 single-person scale recalibration should mitigate but not eliminate the loss. Cantonal impact adds up: the end of splitting means an extra cantonal loss in 22 out of 26 cantons.

Case 2 – Dual-earner couple with balanced incomes (2 × CHF 80,000)

Both spouses have the same income. This is the clearest winner under the reform: today's aggregation at CHF 160,000 places the couple in the upper brackets of the married scale, whereas each spouse at CHF 80,000 stays in lower brackets of the single scale.

Case 2 verdict: clear winner. This is the profile the Federal Council highlights as the primary beneficiary of the reform in Dispatch FF 2024 589. On the cantonal side, the end of splitting works against the couple, but the "bracket shift" effect dominates for balanced incomes.

Case 3 – Dual-earner couple with unbalanced incomes (CHF 180,000 + CHF 40,000)

One spouse with a high income, the other with a modest income. This is an intermediate case: the spouse at CHF 180,000 pays as a single person on that amount (therefore more than under the married scale on CHF 220,000 aggregate), but the spouse at CHF 40,000 pays very little – almost nothing in federal direct tax (the 2026 single-person taxable minimum is CHF 17,800, Art. 36 para. 1 DBG/LIFD).

Case 3 verdict: loser if the 2026 single scale is not recalibrated; likely neutral to slightly worse off after 2028 recalibration. The current cantonal splitting mitigates progressivity today – it will disappear. Likely negative cantonal effect in cantons with strong splitting (Vaud, Geneva, Bern).

To quantify your personal case precisely, take two steps: (a) run the current simulation on the Nsix net salary calculator, which applies the 26 cantonal 2026 scales; (b) wait for the FTA to publish the recalibrated 2028 transitional scale to compare.

Which points remain undecided as of 14 May 2026?

Several technical parameters are not yet fixed by ordinance, and the cantonal legislator will need to decide once the federal Act is promulgated. These points condition the net impact of the reform and will be updated in this guide as official publications appear.

These points will evolve as implementing ordinances are issued and cantonal transposition decisions are taken. This guide is updated with every official publication – the updatedAt field in the manifest reflects the date of the last documented revision.

What should you actually do before entry into force?

For the majority of married couples, no immediate action is required before 2027-2028. The tax system continues to operate on joint taxation until the official date of entry into force. Anticipatory actions fall into three categories: review the allocation of investment income, optimise pillar 3a and occupational pensions, and anticipate the impact on the family budget. For your personal situation, consult a Swiss-certified tax adviser – this article is purely informational.

Procédure

How to anticipate the individual taxation reform – practical steps

Recommended procedure for married couples resident in Switzerland, to be carried out between 2026 and the official entry into force of the reform.

1. 1

   Identify your profile: case 1, 2 or 3

   Compare your couple to the three worked examples (single-earner / balanced dual-earner / unbalanced dual-earner). If you fall into case 1 or 3, anticipate a potential federal direct tax increase; in case 2, anticipate a decrease. The cantonal effect adds up and can be larger than the federal effect alone.

2. 2

   Review the allocation of investment income

   Income from joint accounts, jointly owned property and securities portfolios will be allocated 50/50 by default. If transferring securities between spouses improves the post-reform tax outcome, doing so before entry into force avoids timing friction. A consultation with a Swiss tax adviser is recommended.

3. 3

   Maximise pillar 3a for both spouses

   Pillar 3a remains capped per working spouse and individually deductible. Funding the CHF 7,258 limit on TWO accounts (one per spouse) during the 2026-2027 transition phase remains optimal, regardless of the reform.

4. 4

   Plan pension fund buy-backs before the switch

   A pension fund buy-back is 100 % deductible from taxable income. Under the current regime, it is set off against the couple's combined income. Under the future regime, it will offset only the affiliated spouse's income. Depending on the profile, bringing forward or postponing the buy-back can change the tax saving by 5 to 15 %.

5. 5

   Check the C-scale withholding tax eligibility (if relevant)

   Married cross-border commuters on the C scale will likely see the mechanism evolve after transposition. Monitor FTA publications during 2027 to adapt your situation (subsequent ordinary assessment, quasi-resident status, etc.).

6. 6

   Recompute your net salary after the recalibrated 2028 scale is published

   As soon as the FTA publishes the recalibrated single-person scale for 2028, re-run the simulation on the Nsix Talent calculator and compare it with your current situation. The difference will reveal your real net impact.

Frequently asked questions

Does individual taxation come into force in 2026?

No. Even though the popular vote and parliamentary adoption take place in 2026, the Federal Council announces actual entry into force no earlier than 2028, after mandatory cantonal transposition into the StHG/LHID (Art. 72 StHG/LHID typically provides a 24-month deadline for the cantons).

Will I pay more or less tax after the reform?

Do cohabiting couples need to do anything?

What happens to the child deduction after the reform?

Is cantonal splitting maintained during the transition?

Is my pillar 3a affected by the reform?

What about married cross-border commuters on the C scale?

Does the reform apply to registered partnerships?

Will I need to file my tax return differently during the transition?

Does this reform cost the Confederation money?