Withholding tax rates

Withholding tax rates

Which tariffs apply:

With residence permit (B permit):

A: Single person (children/denomination e.g. AOY)

B: Married (only one employed)

C: Married (double earner)

F: Cross-border commuters from Italy (for Canton TI,VS,GR)

H: Single parents or dependants

For cross-border commuters to neighbouring countries

L: Single people

M: Married (one employed)

N: Married (double earner)

P: Single parent