Quellensteuer (Source Tax) 2027 Cross-Border Calculator

Quellensteuer is the at-source tax withheld monthly from foreign-national employees in Switzerland (without C-permit), cross-border commuters (G-permit), and short-term residents. The rate combines federal, cantonal, and municipal tax into a single combined withholding tariff. The 2027 cantonal tariffs (A/B/C/H) reflect marital status, dual-earner status, and child count. Effective rates range from ~6% (Zug) to ~22% (Geneva) depending on canton and family situation.

Tariff Codes A, B, C, H Explained

A: Single, divorced, or widowed without dependent children. B: Married, only one spouse earning, no dependent children. C: Married, both spouses earning (the employer of the higher earner applies tariff C with a special scale). H: Single, divorced, or widowed living with dependent children (most favourable tariff). Each dependent child reduces the rate by roughly 0.8 percentage points. Cantonal differences are large — Geneva applies double the rate of Zug at the same income.

Nachträgliche Ordentliche Veranlagung (NOV)

If your annual gross income exceeds CHF 120,000 (or CHF 60,000 in some cantons for B-permit holders), you must file an ordinary tax return on top of the source-tax withholding. The Nachträgliche Ordentliche Veranlagung (NOV) lets you claim deductions not included in the source-tax tariff: Pillar 3a contributions, voluntary Pillar 2 buy-ins, professional training, child-care costs, and deductible debt interest. This typically recovers CHF 2,000-8,000 per year for higher earners. Below the threshold, NOV is voluntary in cantons such as Zurich, Geneva, and Vaud — and almost always worth filing if you contribute to 3a.

Last updated May 2026. Sources: ESTV (Swiss Federal Tax Admin), AHV/IV.