Why does my net swing so much by canton?

Swiss income tax has three layers: federal (the same everywhere), cantonal and communal (highly variable). Between Zug and Neuchâtel, cantonal and communal tax can differ by 12 to 15 percentage points for the same gross.

Which BVG rates do you apply?

We use the federal minimum: 0% under 25, 3.5% from 25 to 34, 5% from 35 to 44, 7.5% from 45 to 54, 9% from 55. Many funds apply higher rates, so the displayed net is rather an upper bound.

Why divide by 13 instead of 12?

Most Swiss employment contracts include a 13th-month salary. Dividing the annual net by 13 gives the amount actually shown on each monthly payslip.

Do you cover cross-border workers?

Not in this first version. Cross-border workers (G permit) follow a withholding tax logic plus the tax regime of their country of residence - a dedicated calculator is on the way.

Is the calculator free?

Yes. The calculator is and will stay free. No sign-up required, no personal data stored on our servers.

What is the net salary for CHF 100,000 gross in Switzerland?

For an annual gross of CHF 100,000, single profile aged 35 under ordinary taxation, the annual net ranges from about CHF 73,000 (Geneva) to CHF 85,000 (Zug). The difference comes almost entirely from cantonal and communal tax. The 'How much you actually keep' section breaks the figures down canton by canton.

How much gross do I need to take home CHF 5,000 net per month?

For a single profile aged 35, you need around CHF 78,000 gross per year in Zug versus around CHF 92,000 in Geneva - an 18% gap for the same net. The exact figure also depends on your age (BVG), the commune you live in, and your family situation.

Is the 13th salary mandatory in Switzerland?

No, unless an applicable collective bargaining agreement (CCT) or your contract requires it. In practice, around 85% of Swiss contracts include a 13th month. It is calculated pro rata to months worked and taxed exactly like ordinary salary.

Why does Zug have the lowest taxes?

Switzerland's federal system gives cantons broad fiscal autonomy. Zug has long applied very low cantonal and communal multipliers - a deliberate political choice to attract companies and residents. At CHF 100,000 gross, cantonal and communal tax there is roughly half what it is in Geneva.

What's the difference between B and C permits for taxes?

B permit holders are taxed at source: the employer withholds tax monthly on the payslip. C permit holders fall under ordinary taxation with an annual return, which allows more personal deductions (3rd pillar, real professional expenses, health insurance premiums). B permit holders can request the Subsequent Ordinary Taxation (TOU) if their income exceeds CHF 120,000.

Does my employer always cover the non-occupational accident insurance?

Non-occupational accident insurance (NBU/ANP, ~1.4%) is mandatory for any employee working 8 hours per week or more. It is legally borne by the employee, but many employers choose to cover it. Check your payslip: if no NBU/ANP line appears, your employer is paying it.

How does the second pillar (BVG) work?

BVG is the mandatory occupational pension from age 25, on the coordinated salary (gross between roughly CHF 22,680 and CHF 90,720). The employee share grows with age: 3.5% from 25 to 34, 5% from 35 to 44, 7.5% from 45 to 54, 9% from 55. The employer must contribute at least the same amount. Many funds apply rates higher than the legal minimum.

Does the calculator account for my commune?

Yes under ordinary taxation: you can pick your commune in advanced options and the calculation applies the corresponding communal multiplier. No under withholding tax: the schedule depends only on the canton, not the commune.

What does married status change in the calculation?

Married couples are taxed jointly in Switzerland (unless de facto separated). This grants access to a specific schedule ('splitting' in some cantons) and higher deductions. The calculator offers two options: 'married, single income' and 'married, dual income', each with its own tax rules.

What's the impact of dependent children on my net?

Each dependent child gives a federal tax deduction (CHF 6,800 in 2026) and a cantonal tax deduction (variable, from CHF 5,300 to CHF 13,000 depending on canton). At CHF 100,000 gross, the net effect is typically CHF 1,000 to CHF 3,000 per year per child, depending on canton and income.

What's the difference between annual net and net per pay?

Annual net is the total amount that arrives in your account over 12 months. Net per pay is what shows on each payslip - annual net divided by 13 (with 13th salary) or 12. The 13th salary isn't a bonus; it's a fraction of the annual salary paid at another time.

Does the calculator work for the self-employed?

No. The self-employed fall under a different AHV regime (around 10%, regressive on low incomes), are not required to enrol in BVG, and report income annually. A dedicated calculator for Swiss self-employed is planned.

Where do the figures come from?

Federal social charges (AHV/IV/EO, unemployment insurance, NBU) come from the official 2026 schedules published by admin.ch. BVG follows article 16 of the federal law. Cantonal and communal schedules come from the official sites of the 26 cantonal administrations. The Methodology page lists every source with links.

No. The calculation runs entirely in your browser. No salary, no canton, no personal data is sent to our servers or stored. No sign-up is needed to use the calculator.

Official calculator · 2026

Your real Swiss net salary. In two seconds.

Gross, canton, two clicks. Official 2026 scales.

Last update: 8 May 2026

Annual gross salary

CHF

Paid over

That's CHF 9’231 gross per paycheck (what shows on your payslip).

Canton

Result

Estimate ±5%

Net per year · Zürich

CHF 93’311

Net per paycheck (×13)

CHF 7’178

Total deductions

22.24%

Open "More precision" to refine the calculation for your case.

And everywhere else?

Your net across all 26 cantons

For CHF 120’000 gross and your profile, ranked from most to least favorable.

Top 3 - highest net

#1ZGZugCHF 99’401+CHF 6’090
#2AIAppenzell Inner RhodesCHF 97’852+CHF 4’541
#3SHSchaffhausenCHF 97’631+CHF 4’320

Your canton

#14ZHZurich· Your cantonCHF 93’311

Bottom 3 - lowest net

#24BEBernCHF 86’038CHF-7’273
#25BSBasel-StadtCHF 85’456CHF-7’855
#26VSValaisCHF 77’822CHF-15’489

Same gross, age and family status across cantons. For cantons you didn't select, we use the cantonal capital as the reference commune.

Methodology

How we calculate your net.

Three layers of deductions, in this exact order. All formulas are public.

1. Federal social charges
We deduct from your gross: AHV / IV / EO (5.3%), unemployment insurance (1.1% up to CHF 148,200, then 0.5%), and non-occupational accident insurance (~1.4%). These rates are set by the Confederation and identical across Switzerland.
2. Occupational pension (BVG)
The employee share of the 2nd pillar varies by age bracket: 0% under 25, 3.5% from 25 to 34, 5% from 35 to 44, 7.5% from 45 to 54, 9% from 55 onwards. We use the federal legal minimum; your fund may apply more.
3. Income tax
Three layers: federal (identical everywhere), cantonal and communal. We apply the average effective tax rate of your canton's capital, for a single person with no children. It's the most defensible estimate without knowing your commune and personal situation.

Official sources

Federal AHV / IV / EO Act - admin.ch
Federal Act on Occupational Pensions (BVG), art. 16
Cantonal calculators 2026 (ge.ch, vd.ch, zh.ch, etc.)
Federal Statistical Office - salary data

Read the full methodology

Overview

Gross to net: why the gap is so wide in Switzerland

The gap between gross and net in Switzerland runs from 18% to 30% depending on profile. It comes from three layers of deductions, in this exact order.

Layer 1

Federal social charges

Identical across every canton. AHV/IV/EO (5.3%), unemployment insurance (1.1% then 0.5%) and non-occupational accident insurance (~1.4%) together represent about 6 to 8% of gross. These rates are set by the Confederation.

Sources: admin.ch - Federal laws on AHV/IV/EO and unemployment insurance.

Layer 2

Occupational pension (BVG)

The employee share of the second pillar runs from 0% under 25 to 9% over 55, on the coordinated salary (gross capped at CHF 90,720, less the coordination deduction of CHF 26,460). Many funds apply higher rates than the federal minimum.

Source: Federal law on occupational benefits (BVG), art. 16.

Layer 3

Income tax

Federal tax is identical throughout Switzerland. Cantonal and communal tax create the spread between cantons: it can shift the net by 12 to 15 points for the same gross. This is why the choice of canton of residence matters so much.

Sources: Federal Tax Administration (FTA) and 26 cantonal administrations.

The calculator at the top of the page applies these three layers in this exact order, with the official 2026 schedules.

Tax regime

How you're taxed: at source or ordinary

Switzerland has two very different tax regimes. Knowing yours changes everything in the net calculation.

Withholding tax (at source)

Who: Applies to B, L, F permits, and to G permits (cross-border).
How: The employer withholds tax monthly directly on the payslip, based on a schedule published by each canton. The rate depends on income, canton, family situation, and confession.
Specifics: The schedule does not depend on the commune of residence. Confession (Roman Catholic, Reformed, other) is taken into account where church tax applies.
TOU: If your annual gross income exceeds CHF 120,000, you can - or must, depending on the canton - request the Subsequent Ordinary Taxation (TOU). You then file a return and switch to ordinary taxation to claim personal deductions.

Ordinary taxation

Who: Applies to Swiss citizens, C permits, spouses of Swiss citizens, and B permits on TOU request.
How: You file an annual tax return. Tax is computed in year N+1 on year N income, after applying personal deductions.
Advantages: Lets you deduct the 3rd pillar, real professional expenses, health insurance premiums, BVG buy-ins, childcare costs, and more. At equivalent gross, ordinary taxation is almost always more favourable than withholding tax.
Drawbacks: No monthly withholding on the payslip. You receive a tax bill and must set the funds aside yourself, or face late-payment interest.

Pick your regime in the calculator at the top of the page for an adjusted result.

Cantonal variation

Why your net swings so much by canton

Federal tax is the same everywhere. Cantonal and communal tax create the gap - up to 12 to 15 points on the same gross.

For an annual gross of CHF 100,000, single profile aged 35 under ordinary taxation, here is the net in five key cantons. Figures computed with our own tool, based on official 2026 schedules.

Canton	Annual net	Monthly net (×13)	Total deductions
ZGZug	CHF 82’124	CHF 6’317	17.88%
SZSchwyz	CHF 79’967	CHF 6’151	20.03%
GEGeneva	CHF 78’869	CHF 6’067	21.13%
ZHZurich	CHF 77’679	CHF 5’975	22.32%
VDVaud	CHF 73’318	CHF 5’640	26.68%

Calculation at equivalent gross, age and family status. Reference commune: cantonal capital.

Why Zug is so low, Geneva so high

The Swiss federal system grants cantons broad fiscal autonomy. Each canton sets its own schedule and cantonal multiplier, and each commune adds its communal multiplier. Zug has chosen since the 1950s a deliberately very low fiscal policy to attract companies and residents - Geneva, Vaud and Neuchâtel sit at the opposite end of the spectrum.

Canton of residence vs canton of work

Your canton of residence on December 31 sets the schedule under ordinary taxation. Under withholding tax, it's the canton of work. For cross-border workers, bilateral agreements (notably France-Switzerland and Germany-Switzerland) determine who collects what - a dedicated cross-border calculator is on the way.

The full 26-canton ranking on your own profile is available in the calculator at the top of the page, once you enter your gross.

Concrete examples

How much you actually keep

Four gross levels, five cantons. Reference profile: single aged 35, no children, ordinary taxation. Calculations performed with the tool above.

Annual gross	Canton	Annual net	Monthly net (×13)	Deductions
CHF 60’000	GEGeneva	CHF 51’946	CHF 3’996	13.42%
	ZGZug	CHF 50’944	CHF 3’919	15.09%
	SZSchwyz	CHF 49’688	CHF 3’822	17.19%
	ZHZurich	CHF 49’454	CHF 3’804	17.58%
	VDVaud	CHF 46’648	CHF 3’588	22.25%
CHF 90’000	ZGZug	CHF 74’319	CHF 5’717	17.42%
	SZSchwyz	CHF 72’259	CHF 5’558	19.71%
	GEGeneva	CHF 72’209	CHF 5’555	19.77%
	ZHZurich	CHF 70’648	CHF 5’434	21.5%
	VDVaud	CHF 66’704	CHF 5’131	25.88%
CHF 130’000	ZGZug	CHF 104’665	CHF 8’051	19.49%
	SZSchwyz	CHF 102’704	CHF 7’900	21%
	ZHZurich	CHF 98’164	CHF 7’551	24.49%
	GEGeneva	CHF 97’801	CHF 7’523	24.77%
	VDVaud	CHF 92’359	CHF 7’105	28.95%
CHF 200’000	ZGZug	CHF 155’681	CHF 11’975	22.16%
	SZSchwyz	CHF 153’908	CHF 11’839	23.05%
	ZHZurich	CHF 142’050	CHF 10’927	28.98%
	GEGeneva	CHF 139’318	CHF 10’717	30.34%
	VDVaud	CHF 132’395	CHF 10’184	33.8%

CHF 60,000

Entry-level profile. At this gross, BVG is still low (3.5% between 25 and 34) and cantonal tax moderate. The cantonal gap remains limited - around 4 to 6 points of total deductions.

CHF 90,000

Mid-level profile. Cantonal and communal tax start to weigh seriously. This is also the threshold where the 3rd pillar A (CHF 7,258 deductible) becomes especially attractive, recovering CHF 1,500 to 2,500 in tax per year.

CHF 130,000

Senior profile. The cantonal gap is now very visible: between Zug and Geneva, we're talking more than CHF 8,000 in annual net at equivalent gross. The TOU threshold for B permits (CHF 120,000) is crossed: ordinary filing becomes mandatory or recommended.

CHF 200,000

Executive / expert profile. Tax progressivity plays in full. BVG buy-in becomes a powerful lever. At this level, choosing Zug or Schwyz over Geneva can mean more than CHF 20,000 in additional annual net.

For your exact case (age, commune, family situation), use the calculator at the top of the page.

Optimisation

Four levers to increase your net

Gross is negotiated at hire. Net, however, is partly under your control through four legal tax mechanisms.

3rd pillar A

2026 cap: CHF 7,258 per year for an employee enrolled in a pension fund, CHF 36,288 (20% of income) for a self-employed person without a 2nd pillar. The amount paid in is fully deductible from taxable income. Typical saving: 20 to 35% of the amount paid, depending on your marginal rate and canton.

Constraint

Locked until five years before retirement age, except for legal early-withdrawal cases (primary home purchase, definitive departure from Switzerland, etc.).

BVG buy-in

Topping up a coverage gap in your pension fund makes the bought-in amount fully deductible from the income of the year of purchase. Especially efficient at high marginal rates. Ask your fund for the 'pension certificate' to know your buy-in potential.

Constraint

Capital locked until retirement. Importantly, the buy-in must take place at least 3 years before any lump-sum withdrawal, otherwise tax is recaptured.

Real professional expenses

Under ordinary taxation, you can opt for the deduction of real expenses instead of the lump sum: home-to-work commute, meals away from home, continuing education, specialised equipment. To be substantiated. Typical saving: CHF 500 to CHF 2,000 per year if your real expenses exceed the cantonal lump sum.

Constraint

Documentation required: tickets, invoices, certificates. To be assessed each year before filing the return.

Choice of canton and commune

The most powerful lever - and the most binding. Moving from a high-tax canton to a low-tax canton can mean 5 to 12% more net. Within the same canton, the commune chosen can shift the net by another 1 to 3 points.

Constraint

To weigh against local housing cost, which often offsets a good share of the tax gain. See the cantonal table above for orders of magnitude.

This content is educational. For personalised optimisation, consult a fiduciary or licensed tax advisor.

13th salary & bonus

13th salary and bonus: how they're taxed

Two common components of the Swiss package, two distinct tax regimes. Detailed rules and how the calculator handles them.

The 13th salary

Legal obligation: The 13th month is not mandatory under Swiss law. It becomes due only if an applicable collective bargaining agreement (CCT) requires it, or if your contract explicitly provides for it. In practice, around 85% of Swiss contracts include a 13th salary.
Calculation: The 13th is calculated pro rata to months worked over the year (1/12 per started month as a rule). It is paid in one go in November or December, or in two instalments in June and December depending on the employer.
Taxation: Tax-wise, the 13th is treated as ordinary salary - it simply adds to taxable annual income. It is subject to the same social charges and the same income tax as the rest of the salary.
In the calculator: The calculator above lets you choose between payment over 12 or 13 months. This changes neither the total amount nor the annual net - only the divisor used to compute the 'net per pay' shown on your payslip.

Bonus and premiums

Legal nature: Distinguish between discretionary bonus (paid freely by the employer) and gratification under the Swiss Code of Obligations (art. 322d). This distinction affects whether the payment is mandatory but has little impact on tax treatment.
Social charges: Social charges apply up to the AHV ceiling of CHF 148,200 per year. Above that, the unemployment solidarity contribution (0.5%) continues to apply with no ceiling. BVG is capped at the coordinated salary (CHF 90,720 maximum).
Taxation: The bonus is taxed at the taxpayer's marginal rate, i.e. the rate that applies to the last bracket of income. If your bonus crosses a bracket, that new bracket applies to the surplus.
Special case: Special case: a bonus received after a change of canton of residence is in principle taxed in the canton where you reside on December 31, not where it was paid.

FAQ

What people ask us most

We deduct federal social charges from your gross (AHV/IV/EO, unemployment insurance, non-occupational accident insurance), then the employee share of BVG based on your age bracket, and apply the average effective income tax rate of the canton you select. The result is a good order of magnitude; an exact figure requires your commune, religion, dependent children, and personal deductions.

Methodology maintained by

Nicolas Ekobe

Founder, Nsix Digital

Federal and cantonal schedules are tracked at source (admin.ch and 26 cantonal administrations) to keep the calculations up to date. All formulas are public.

View on LinkedIn See the full methodology

Informational content only

This content is published for informational and educational purposes only. It describes the Swiss legal and tax framework as of the date stated and does not take the reader's personal situation into account. It does not constitute tax advice, legal advice or investment advice within the meaning of the Swiss Federal Financial Services Act (FinSA, SR 950.1), nor a recommendation to buy or sell any financial or insurance product. Nsix Talent is not a financial services provider supervised by FINMA. For any concrete decision, consult a Swiss-licensed tax expert, fiduciary, or certified pension advisor.

Your real Swiss net salary. In two seconds.

Your net across all 26 cantons

How we calculate your net.

1. Federal social charges

2. Occupational pension (BVG)

3. Income tax

Official sources

Gross to net: why the gap is so wide in Switzerland

Federal social charges

Occupational pension (BVG)

Income tax

How you're taxed: at source or ordinary

Withholding tax (at source)

Ordinary taxation

Why your net swings so much by canton

Why Zug is so low, Geneva so high

Canton of residence vs canton of work

How much you actually keep

Four levers to increase your net

3rd pillar A

BVG buy-in

Real professional expenses

Choice of canton and commune

13th salary and bonus: how they're taxed

The 13th salary

Bonus and premiums

What people ask us most

How does this calculator estimate my net?

Why does my net swing so much by canton?

Which BVG rates do you apply?

Why divide by 13 instead of 12?

Do you cover cross-border workers?

Is the calculator free?

What is the net salary for CHF 100,000 gross in Switzerland?

How much gross do I need to take home CHF 5,000 net per month?

Is the 13th salary mandatory in Switzerland?

Why does Zug have the lowest taxes?

What's the difference between B and C permits for taxes?

Does my employer always cover the non-occupational accident insurance?

How does the second pillar (BVG) work?

Does the calculator account for my commune?

What does married status change in the calculation?

What's the impact of dependent children on my net?

What's the difference between annual net and net per pay?

Does the calculator work for the self-employed?

Where do the figures come from?

Is my data stored?

Nicolas Ekobe