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🇨🇭 Switzerland Tax year 2024/25

Switzerland: employee vs self-employed net (CHF, by canton)

OASI/ALV, simplified federal scale, and a cantonal+communal factor from your selected canton — in English.

Interactive calculator

Employee (PAYE-style)

Indicative auto-enrolment share of gross

Approximate premium; adjust to your case

Self-employed / sole trader

For reference

Laptop, Suva add-ons, part of rent if eligible

Optional; 3a is capped in reality

Net (employee)
Net (freelance)
Line item Employee (PAYE-style) Self-employed / sole trader
Tools & resources
Affiliate recommendations (banking, accounting, insurance) — links added when partnerships are live.

Switzerland taxes income at three levels: federal direct tax, canton, and municipality. This tool uses a transparent approximation: standard OASI/ALV bases, a federal-style bracket scale, and a per-canton **effective factor** on the same taxable base as a stand-in for canton + commune (Steuerfuss varies by town). Always validate with a Treuhänder for your exact postcode, church tax, and pillar-2 rules.

Why the canton dominates the headline rate

Two families with identical federal tax can still have very different cash in the bank because Geneva, Vaud, or Basel-Stadt stack high cantonal and communal burdens, while Zug or Nidwalden are structurally lighter. Our factor is calibrated for “typical” urban burden; rural communes can shift the result.

Self-employed OASI and half-deduction

AHV/IV/EO for self-employed is charged at the full social rate on relevant income; roughly half of what you pay is deductible when computing taxable income. We model that split so freelance is not compared unfairly to a salary line that already had employer OASI “in the background”.

Health insurance (LAMal)

Premiums are shown as a cash line you pay from net — not a payroll withholding like in some countries. Adjust the annual figure to your franchise and insurer; the default is indicative only.

FAQ

Is withholding tax (Quellensteuer) modelled?

No — the tool assumes ordinary tax filing for residents. Cross-border or B-permit cases need a specialist.

Are church tax and military exempt included?

Not in this release; add a margin in your planning if they apply to you.