Switzerland Direct Federal Income Tax Calculator (Direkte Bundessteuer)

About the Switzerland Direct Federal Income Tax Calculator (Direkte Bundessteuer)

Work out the Swiss direct federal tax (direkte Bundessteuer) on your taxable income with the tariff of the Federal Act on Direct Federal Taxation (DBG, art. 36), as the Federal Tax Administration publishes it: the tariff for single people, or the one for married couples and single parents with the reduction for each child or supported person. The calculator shows the bracket you are in, the rounding the law applies, your average rate and what the next CHF 100 of income costs.

Add the cantonal and communal income tax from your own figures, an average rate or the simple cantonal tax and its multipliers, for a full estimate. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the direct federal tax for the year, with the first rows of the working, while every other figure stays hidden until you unlock it with a Pro pass.

How the tariff works

• Rounding: the taxable income is rounded down to whole CHF 100, and the year’s tax down to whole 5 Rappen (ESTV tariff table).
• Brackets: the tariff names a tax at each bracket point and an amount for each further CHF 100 up to the next point. At the top it is 11.5% of the whole income, so the rate on the next franc falls back from 13.2% to 11.5% there.
• Two tariffs: one for single people; one for married couples and registered partners, which also applies to single parents who live with their children or supported persons and pay most of their keep (DBG art. 36).
• Children: on the second tariff the tax is reduced by a fixed amount for each child or supported person (CHF 263 for tax year 2026, CHF 264 for 2027).
• Small amounts: a tax under CHF 25 is not levied.
• The tariff is adjusted every year for inflation (cold progression), so the calculator keeps one tariff per tax year.

Taxable income

Enter the taxable income for the direct federal tax, the last line of the federal assessment: your income less the deductions the federal tax allows, such as contributions to the AHV and your pension fund, pillar 3a payments, work costs, insurance premiums and the deductions for children. The cantonal taxable income is usually a little different, because each canton sets its own deductions. Married couples and registered partners are taxed together on the income of both.

Cantonal and communal tax

The direct federal tax is one of three income taxes: your canton and your commune tax the same income again, each with its own tariff and multiplier (Steuerfuss), and members of a recognised church pay church tax on top. Add their part from your own figures: an average rate of the taxable income, or the simple cantonal tax (einfache Steuer) and the multipliers of canton, commune and church from your tax bill. The Federal Tax Administration’s tax calculator has every canton and commune.

Limitations

• The federal tax on your taxable income only: wealth tax, capital gains and the separate tax on pension capital (see the pension lump-sum tax calculator) are not part of it.
• People taxed at source (Quellensteuer) pay through their salary at the canton’s rates, which include the federal tax.
• The cantonal and communal tax is the estimate your own rate or multipliers give.
• An estimate from the federal tariff, not tax advice: your tax assessment decides.

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