Living in Switzerland – Information and counselling online  

Taxes

In 2010, the Confederation, the Cantons and local councils spent approximately 192 billion Swiss francs. The costs of infrastructure and communications, the armed forces and the police, education and training, health and social security, culture and sports are covered by taxes on individuals’ income and wealth, as well as business tax and value added tax (VAT) on goods.

In Switzerland, the tax system is designed in federally. It has three levels: Federal taxes, Cantonal taxes and local council taxes.

The 26 cantons each have their own tax laws, regulations and levels. Under cantonal laws, local councils set their tax rates independently. The federal tax is a percentage of the cantonal tax.As a result, the tax burden varies from canton to canton and between local councils.

 

In this section: Private individuals, Tax at source, Tax liability, Indirect taxes

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