Tax at Source (Quellensteuer): Who Pays and When to Ask for a Correction
How tax at source works for foreigners, when ordinary assessment is mandatory and how to claim deductions.
6 min read · Salary & Tax
Foreign nationals without a settlement permit (C permit) usually pay income tax directly from their payslip. This is called tax at source.
How it is calculated
The rate depends on canton, marital status, number of children, income and church membership. The employer deducts it and passes it to the tax office. It replaces the normal income tax return in many cases.
- Net annual incomeCHF 70’893 · 75 %
- AHV/IV/EO contributionCHF 5’035 · 5 %
- ALV contributionCHF 1’045 · 1 %
- Pension fund + NBU + KTGCHF 8’360 · 9 %
- Estimated income taxCHF 9’667 · 10 %
Example with default values. Open the calculator →
When you must file an ordinary return
- If your gross annual income exceeds CHF 120,000, an ordinary assessment follows.
- When you receive a C permit or marry a Swiss citizen or C-permit holder.
- If you have substantial assets or other income that is not taxed at source.
Asking for a subsequent assessment
Even if you are not required, you can ask for a subsequent ordinary assessment, usually by 31 March of the next year. This helps if you have deductions that the withholding scale does not cover, such as pillar 3a, buy-ins, high mortgage interest or alimony.
Check your payslip
Make sure the tariff code matches your situation (single, married, children). Report changes such as marriage or a new child to your employer promptly.
See what your net pay could look like with the gross-to-net calculator.