Individual taxation calculator Switzerland: Calculate marriage penalty

Example: A couple with an income of CHF 100,000 each currently pays around CHF 5,908 in direct federal tax. Under individual taxation, they would only pay CHF 3,070, which is CHF 2,838 less per year on federal tax alone. Calculate your situation in the calculator above.

What is individual taxation in Switzerland?

Today, married couples and registered partnerships in Switzerland are together taxed together. This sounds like an advantage, but is often more expensive for double earners: the combined income falls into a higher tax progression bracket than if both people were assessed separately.

This is called Marriage penalty. Use the marriage penalty calculator above to calculate the tax difference directly for your situation.

The new system of individual taxation fundamentally changes this. Every person will separately taxed, regardless of whether they are married or not. For direct federal tax, a standardised rate will apply to everyone in future.

Specifically, the following happens:

• Each person submits a Separate tax return a
• Your own income is extrapolated using your own income only
• Child-related deductions are generally divided equally for direct federal tax purposes
• Income and assets are allocated according to civil law circumstances

Important: The reform affects direct federal tax and obliges cantons and municipalities to adapt their tax systems. However, our calculator only calculates the Direct federal tax, as cantonal implementation is still pending and the burden varies greatly from canton to canton.

Why does the marriage penalty exist?

The marriage penalty is not a malicious act on the part of the legislator, but a mathematical consequence of tax progression. You can find a detailed explanatory article on this here: Marriage penalty Switzerland.

An example: Person A earns CHF 100,000, person B earns CHF 100,000. Together they earn CHF 200,000. According to the current married couple's rate, the joint income is classified in a progression bracket that is higher than if both persons were taxed separately on CHF 100,000.

Depending on your income, the difference can amount to several thousand francs per year, as our sample calculations below show.

A reader from our Schwiizerfranke community put it in a nutshell: «My wife and I both work full-time and have been paying more tax than unmarried couples with identical incomes for years. Now this is finally changing.»

How does the individual taxation calculator work?

The calculator calculates the direct federal tax according to current law (married couples' rate) and according to the new standard rate and shows you the difference.

Inputs:

• Gross income of both persons (0 to CHF 300,000)
• Number of children (0 to 5)
• Age of both persons (influences the BVG contribution rate)
• Canton (for a note on cantonal implementation)

Calculation steps (simplified model):

For the model calculation, the calculator uses simplified assumptions on social insurance, professional expenses and deductions in order to make direct federal tax comparable today and under the new system. Social insurance is first deducted from the gross amount (AHV/IV/EO 5.3%, ALV 1.1%, NBU 0.4%, BVG between 3.5% and 9% depending on age), then professional expenses (3% of the net amount, minimum CHF 2,000, maximum CHF 4,000), insurance premium deductions and child deductions. This results in the taxable income to which the respective rate is applied.

Expenditure:

• Current tax vs. new tax in CHF
• Difference in absolute terms and in per cent
• Breakdown per person
• Bar chart for comparison

After registering for free by e-mail, you will also unlock: a 10-year forecast with 1.5% wage growth and the optimum income split for your couple.

Examples: Who benefits from individual taxation?

All values are model calculations for direct federal tax and are for illustrative purposes. Basis: age 40 (both persons), simplified model assumptions based on the published federal bases. Tax amounts under CHF 25 are not levied according to the FTA.

Equal-income couples: clear savings

Double earners with different incomes

Single-earner couples: additional burden

The rule of thumb: The more evenly the income is divided between the two people, the greater the savings. The more one-sided the division, the more likely the additional burden.

Who benefits from individual taxation?

Clear winners: dual-earner couples, especially those with similar incomes. A couple with a gross salary of CHF 100,000 each saves over CHF 2,800 per year in direct federal tax.

Families with children also benefit, because the child deduction for direct federal tax is being increased from CHF 6,800 to CHF 12,000 per child. This makes a considerable difference.

Single-earner couples pay more. Couples with only one income will lose the splitting advantage of the current married tax rate. A person with a gross income of CHF 150,000 will pay over CHF 2,000 more federal tax under the new system than today.

This is not a political judgement, but a mathematical consequence of the system.

When does individual taxation apply?

This is the question I have been asked most frequently in recent weeks. The answer: Finance Minister Karin Keller-Sutter confirmed at the media conference on 8 March 2026 that the law 1 January 2032 at the earliest comes into force. The figures in the calculator are based on the tariffs for 2024 and will be adjusted to the national consumer price index when they come into force.

The cantons must also adapt their tax laws, rates and IT systems. When and to what extent cantonal and communal taxes will change depends on the implementation in the respective canton.

Tip for the meantime: Use the calculator now to understand the direction in which your tax situation will develop. This will give you enough time to plan for the long term, for example when considering whether it makes sense to adjust your part-time workload for tax purposes.

10-year forecast (example with wage growth)

To illustrate: A couple with 85k/55k gross, 2 children and 1.5% wage growth per year.

Cumulative savings over 10 years: CHF 6,746, only on direct federal tax.

The detailed 10-year table including optimum income distribution is available in the calculator after free e-mail registration.

Frequently asked questions about individual taxation

What is individual taxation in Switzerland?

With individual taxation, each person in the marriage or registered partnership is taxed separately. Your own income is no longer added together with your partner's income. The adjusted standard rate now applies to everyone.

When does individual taxation apply in Switzerland?

Finance Minister Karin Keller-Sutter has confirmed that the law will enter into force on 1 January 2032 at the earliest. The cantons will be given a transitional period for technical and legal implementation at cantonal level.

Who benefits from individual taxation?

Mainly dual-earner couples where both people earn a similar level of income. The more evenly the income is split, the greater the tax savings. Families with children also benefit from higher child deductions.

How high is the marriage penalty in Switzerland?

This varies from case to case. For a couple with a gross income of CHF 100,000 each, the marriage penalty on direct federal tax is currently around CHF 2,800 per year. It can be significantly higher for higher incomes. Calculate your personal situation in the calculator above.

Does the calculator also apply to unmarried couples?

The calculator is primarily designed for married couples, as this is where the biggest change will take place. Unmarried couples are already taxed separately at the basic rate. With the reform, all individuals would continue to be taxed individually, but with a new standard rate. This is strongly orientated towards the current basic rate and is similar or slightly lower for many low and middle incomes. For unmarried couples, this does not generally mean a major change - they often pay roughly the same or slightly less federal tax.

Does the calculator take cantonal taxes into account?

No. The calculator only calculates the direct federal tax according to the 2024 rates. Cantonal and communal taxes are not included, as these vary greatly from canton to canton and the implementation of individual taxation at cantonal level will not take place until later.

Does individual taxation also apply to registered partnerships?

Yes, registered partnerships are treated in the same way as marriages for tax purposes. The new regulation applies to everyone.

Conclusion: What does this mean for you?

Individual taxation is one of the biggest tax reforms in Switzerland in recent decades. It is an advantage for most dual-earner households, but an additional burden for single-earner couples.

There is still time before the system comes into force. Use this time to know your situation, not to wait, but to make informed plans. If you want to use the time until 2032 to build up your assets, Schwiizerfranke has everything you need to know about ETF savings plans in Switzerland and to the Pillar 3a.
And if you're looking for more valuable calculators, take a look at our best Financial tools an.

Calculate your personal situation in the calculator above. And if you have any questions: In our Swiss-French community readers discuss precisely such topics on a daily basis.

All calculations are based on a model for direct federal tax based on the published federal bases. This article and the calculator are not a substitute for tax advice. For binding information, please contact your tax authority or an authorised tax advisor.

Status: March 2026