Calculation of your tax
Tax at source
People from abroad working in Switzerland have tax deducted directly from their income (tax at source). Foreigners who live in Switzerland and have a residence permit (permit C), however, need to declare their income and assets in a standard tax return.
This tax is payable once you fill in your tax return.
Federal taxes
Direct federal tax is levied on the income of private individuals. It is assessed and collected by the cantons on behalf of the Confederation.
Cantonal and communal taxes
The cantons are free to decide on their own tax systems and tax rates. They have the power to charge any tax over which the Confederation does not claim exclusive rights. This means that the tax laws and tax rates vary widely from canton to canton.
Communal tax systems are regulated by cantonal tax legislation. However, communes set their own tax rates.
For additional taxes and further information, see Paying Tax in Switzerland.