Swiss Tax FAQ: Your Questions Answered | Impôt Suisse

Q: Are the calculations official?

No. Impôt Suisse results are estimates based on the official scales published by the Federal Tax Administration (FTA) and the cantonal tax authorities. They are neither a tax assessment nor tax advice, and they do not replace the calculation made by your tax authority.

Q: Can I use these estimates to fill in my tax return?

They help you anticipate the amount to set aside and compare scenarios (moving canton, paying into pillar 3a, a change in family situation). They are not a substitute for the official form: your return must be completed with the exact figures shown on your salary certificate, bank statements and supporting documents.

Q: Can I request a deadline extension?

Yes, in every canton, provided you request it before the ordinary deadline expires . The first extension is free in most cantons; Geneva charges for it from the first request. Extensions are generally granted until September or October.

Q: Which deductions can I claim?

The most common ones are pillar 3a contributions (CHF 7'258 with a pension fund, CHF 36'288 without one in 2025), pension fund buy-ins, professional expenses, insurance premiums, childcare costs, mortgage interest and property maintenance costs, as well as donations and training expenses. Amounts and conditions vary by canton.

Question 1

Are the calculations official?

Accepted Answer

No. Impôt Suisse results are estimates based on the official scales published by the Federal Tax Administration (FTA) and the cantonal tax authorities. They are neither a tax assessment nor tax advice, and they do not replace the calculation made by your tax authority.

Question 2

Why does the result differ from my tax return?

Accepted Answer

Our simulators work with a limited set of inputs, whereas an actual assessment takes your entire situation into account. Differences usually come from:

individual deductions you did not enter (actual expenses, pension fund buy-ins, childcare costs)
the coefficient applied by your municipality of residence
income or assets the selected tool does not cover
a tax year different from the one the scales are based on

Question 3

Is the data updated every year?

Accepted Answer

Yes. Federal and cantonal scales, social security contribution rates and deduction caps are refreshed with every official publication. The calculators currently use the 2025 scales.

Question 4

What do the simulators take into account?

Accepted Answer

Depending on the tool: your income (salary, self-employment, dividends), your personal situation (canton, municipality, marital status, dependent children), your deductions (pillar 3a, professional expenses, mortgage interest, social deductions) and your assets (net wealth, real estate).

Question 5

Can I use these estimates to fill in my tax return?

Accepted Answer

They help you anticipate the amount to set aside and compare scenarios (moving canton, paying into pillar 3a, a change in family situation). They are not a substitute for the official form: your return must be completed with the exact figures shown on your salary certificate, bank statements and supporting documents.

Question 6

When do I have to file my tax return?

Accepted Answer

The ordinary deadline is set by each canton and generally falls between late February and late April of the year following the tax year. 31 March is the most common date; Bern and Vaud require filing by mid-March, while Ticino allows until 30 April.

Question 7

Can I request a deadline extension?

Accepted Answer

Yes, in every canton, provided you request it before the ordinary deadline expires. The first extension is free in most cantons; Geneva charges for it from the first request. Extensions are generally granted until September or October.

Question 8

Which documents should I prepare?

Accepted Answer

Almost every canton asks for the following:

salary certificate and pension statements
pillar 3a certificates and pension fund buy-ins
bank and securities statements as at 31 December
debt certificates and mortgage interest statements
health insurance premiums and medical expenses
childcare costs, donations and training expenses

Question 9

Am I concerned by subsequent ordinary assessment (TOU)?

Accepted Answer

If you are taxed at source and resident in Switzerland, TOU is mandatory from CHF 120'000 of gross annual salary. Below that threshold you can request it in order to claim deductions the withholding scale does not cover (pillar 3a, pension fund buy-ins, childcare costs, mortgage interest). Once subject to TOU, you remain so in the following years.

Question 10

Which deductions can I claim?

Accepted Answer

The most common ones are pillar 3a contributions (CHF 7'258 with a pension fund, CHF 36'288 without one in 2025), pension fund buy-ins, professional expenses, insurance premiums, childcare costs, mortgage interest and property maintenance costs, as well as donations and training expenses. Amounts and conditions vary by canton.

Question 11

What is the difference between ICC and IFD?

Accepted Answer

IFD (direct federal tax) is levied by the Confederation using a single scale that applies across Switzerland. ICC (cantonal and communal tax) is levied by your canton and your municipality, each with its own scale. ICC accounts for most of the difference in tax burden between cantons.

Question 12

What is the communal coefficient?

Accepted Answer

The canton sets a base tax scale. The coefficient — also called the multiplier — is the percentage the canton and the municipality apply to that base tax to arrive at the amount actually due. Two municipalities in the same canton can therefore show noticeably different tax bills for the same income.

Question 13

What is the maximum direct federal tax rate?

Accepted Answer

The maximum marginal IFD rate is capped at 11.5% by the Federal Constitution. Separate scales apply to single people and married couples, and the lowest incomes are exempt.

Question 14

How does withholding tax work?

Accepted Answer

Foreign residents without a C settlement permit and cross-border workers are taxed directly on their salary, with the employer withholding the tax every month according to a cantonal scale:

A — single person without children
B — married couple with a single income
C — married couple with two incomes
H — single person with dependent children

Question 15

How is wealth tax calculated?

Accepted Answer

Wealth tax is exclusively cantonal and communal — there is no federal wealth tax. It applies to net wealth, meaning your assets (accounts, securities, real estate, vehicles) after deducting your debts. Each canton applies its own rates, expressed per mille (‰), and its own social deductions.

Question 16

Is Impôt Suisse free?

Accepted Answer

Yes. Every calculator, comparison tool and resource is available free of charge, with no usage limit.

Question 17

Do I need to create an account?

Accepted Answer

No. No sign-up is required: all tools can be used straight away, without an account or login.

Question 18

Which tools are available?

Accepted Answer

The platform brings together, among others:

gross → net salary and social security contributions
ICC and IFD tax estimates
tax burden comparison across cantons
withholding tax and cross-border worker status
pillar 3a / LPP simulation and tax optimisation
wealth tax, dividends and the tax return checklist

Question 19

Does Impôt Suisse replace a tax adviser?

Accepted Answer

No. The platform helps you understand and anticipate your situation, but it does not provide personalised advice. For a complex situation — self-employment, foreign-source income, multiple properties, inheritance — support from a fiduciary or a tax adviser remains recommended.

Question 20

How do I report an error or suggest an improvement?

Accepted Answer

Write to us from the Contact page or at contact@impot-suisse.ch. Reports concerning a scale or a rate are checked against the official publications and corrected as quickly as possible.

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