How Swiss net salary works (2026)
In Switzerland, two things reduce your gross salary: social insurance contributions and income tax. Income tax has three layers — federal, cantonal and communal — so where you live matters a lot. This calculator estimates net pay for a single resident on ordinary assessment (no church tax).
Social insurance (employee share)
- AHV/IV/EO (state pension & disability): 5.3% of salary.
- ALV (unemployment): 1.1%, up to CHF 148,200.
- NBU (accident): about 1.3% (varies by employer).
- BVG (occupational pension): rises with age — roughly 3.5% (25–34) to 9% (55–65) of your coordinated salary.
Income tax by canton
Federal tax is the same everywhere and starts above CHF 15,200. Cantonal and communal tax varies enormously — Zug is among the lowest, while Bern, Geneva and Vaud are higher. Pick your canton above.
Example: CHF 100,000 in Zürich (age 35–44)
Social deductions are about CHF 10,900 and income tax about CHF 13,400 — leaving a net of roughly CHF 75,700 a year, about CHF 6,300 a month.
Why is Zug so much lower than Bern?
Cantons set their own tax multipliers. Zug is one of the lowest-tax cantons; Bern is among the higher ones, so the same salary nets quite differently.
What is BVG?
Your occupational (second-pillar) pension. The contribution rises with age, which is why older workers see a larger deduction.
More Switzerland calculators
This calculator provides an estimate for a single resident on ordinary assessment (no church tax) for 2026, using ESTV federal rates and cantonal figures calibrated from official worked examples. BVG, NBU and deductions are approximated, so your real net can differ. Foreigners taxed at source (Quellensteuer) follow different rules. Confirm with the official ESTV tax calculator. Sources: ESTV, AHV/IV, cantonal tax offices.