The schedules, band by band
Both progressive schedules the calculator applies are set out here in full: the federal direct-tax schedule and the canton’s schedule for the simple tax. Each band names the slice of income it applies to and the rate on that slice alone — not on the whole income.
Federal direct tax (DBSt) — Art. 36 DBG
Basic schedule (Art. 36 para. 1 DBG) — single filers· Tax period 01.01.2026 - 31.12.2026| Slice of taxable income (CHF) | Rate on this slice |
|---|
| 0 – 15'200 | 0% |
| 15'200 – 33'200 | 0.77% |
| 33'200 – 43'500 | 0.88% |
| 43'500 – 58'000 | 2.64% |
| 58'000 – 76'200 | 2.97% |
| 76'200 – 82'100 | 5.94% |
| 82'100 – 108'900 | 6.6% |
| 108'900 – 141'500 | 8.8% |
| 141'500 – 185'100 | 11% |
| 185'100 – 793'900 | 13.2% |
| 793'900 – 794'000 | 11.85% |
| over 794'000 | 11.5% |
Married schedule (Art. 36 para. 2 DBG) — spouses living together· Tax period 01.01.2026 - 31.12.2026| Slice of taxable income (CHF) | Rate on this slice |
|---|
| 0 – 29'700 | 0% |
| 29'700 – 53'400 | 1% |
| 53'400 – 61'300 | 2% |
| 61'300 – 79'100 | 3% |
| 79'100 – 94'900 | 4% |
| 94'900 – 108'700 | 5% |
| 108'700 – 120'600 | 6% |
| 120'600 – 130'500 | 7% |
| 130'500 – 138'400 | 8% |
| 138'400 – 144'300 | 9% |
| 144'300 – 148'300 | 10% |
| 148'300 – 150'400 | 11% |
| 150'400 – 152'400 | 12% |
| 152'400 – 941'300 | 13% |
| 941'300 – 941'400 | 12% |
| over 941'400 | 11.5% |
The federal schedule is shown here as a marginal-band table; the statute itself writes it as an amount per further hundred francs of income. Walking these bands cumulatively diverges by a few centimes from the subtotals the statute prints, because the published rates are themselves rounded cold-progression figures — for an individual tax amount the FTA’s Form 58c remains the governing instrument. The parental schedule (Art. 36 para. 2bis DBG) is not modelled by this calculator.
Cantonal simple tax — § 35 StG (ZH)
Basic schedule (§ 35 para. 1 StG) — single filers· Tax period 01.01.2026 - 31.12.2026| Slice of taxable income (CHF) | Rate on this slice |
|---|
| 0 – 7'000 | 0% |
| 7'000 – 12'000 | 2% |
| 12'000 – 16'800 | 3% |
| 16'800 – 24'800 | 4% |
| 24'800 – 34'500 | 5% |
| 34'500 – 45'700 | 6% |
| 45'700 – 58'800 | 7% |
| 58'800 – 76'400 | 8% |
| 76'400 – 110'400 | 9% |
| 110'400 – 144'100 | 10% |
| 144'100 – 197'400 | 11% |
| 197'400 – 266'700 | 12% |
| over 266'700 | 13% |
Married schedule (§ 35 para. 2 StG) — spouses, and widowed, separated, divorced and single taxpayers living with children· Tax period 01.01.2026 - 31.12.2026| Slice of taxable income (CHF) | Rate on this slice |
|---|
| 0 – 14'100 | 0% |
| 14'100 – 20'500 | 2% |
| 20'500 – 28'600 | 3% |
| 28'600 – 38'400 | 4% |
| 38'400 – 49'600 | 5% |
| 49'600 – 64'100 | 6% |
| 64'100 – 96'300 | 7% |
| 96'300 – 128'700 | 8% |
| 128'700 – 177'200 | 9% |
| 177'200 – 235'100 | 10% |
| 235'100 – 298'000 | 11% |
| 298'000 – 370'600 | 12% |
| over 370'600 | 13% |
This schedule yields the simple tax, that is, the figure before the multiplier. Your actual cantonal and communal tax is that amount multiplied by the multiplier — in the example shown, 214% in total. One canton (ZH) and one commune (Zürich) are modelled; every other canton has its own schedule.
Why two people on the same salary do not pay the same
Picture two people with an identical salary and identical status, in the same canton. Their simple tax is the same and their cantonal multiplier is the same. But if they live in different communes, the communal multiplier differs — and that is where the final bill diverges. Here the commune of Zürich has a multiplier of 119%; a commune with a lower multiplier would charge less, and one with a higher multiplier more, on exactly the same simple tax.
The federal layer does not move — DBSt is the same regardless of commune. Moving from one commune to another within the same canton changes only the cantonal-and-communal part. That is why, in Switzerland, where you choose to live is a tax decision as much as a question of rent.
Cantons also differ in their deductions, not just their multiplier. Here the standard insurance-premium deduction for a single filer is 2'900 CHF at cantonal level, against 1'800 CHF at federal level. The federal and cantonal parts are therefore computed on different bases, so they should not simply be added together in your head.
Moving from withholding to ordinary assessment
These are two separate regimes, not two flavours of the same formula. If you are taxed at source today, that can change over time — for example, when you obtain a C permit or citizenship, you move onto ordinary assessment. From then on you no longer read a withholding tariff but file a tax return and pay across the three layers described above.
Exactly when, and under what conditions, that switch happens depends on rules that vary and that this calculator does not model. Do not try to guess the moment of transition from this tool — check your own situation with your cantonal tax office.
What the calculator does — and does not — compute
The calculator at the top of the page uses the schedules and multipliers this site models for one canton (ZH) and one commune (Zürich) — for a different canton its own schedules govern. Ordinary assessment is annual; the monthly figure you see is an equivalent (the annual tax divided by the number of payments).
Only standard deductions are applied, as a function of status (single or married). Personal deductions — number of children, actual premiums, pillar 3a, commuting costs — are not modelled, so your real tax is usually somewhat lower than shown. Social contributions are still deducted as usual; ordinary assessment changes only the tax layer, not the contributions.
