Important tax disclaimer
Please read these warnings carefully before using our service
Last updated: 17 August 2026
This service is NOT tax advice
IMPORTANT: the estimates provided are purely informational
- does NOT constitute professional tax advice
- does NOT replace a consultation with a tax adviser
- is NOT provided by licensed tax advisers
- does NOT guarantee the accuracy of the amounts calculated
ALWAYS consult a qualified professional before any tax decision
Switching to ordinary taxation: a decision that binds you
A request for subsequent ordinary taxation (TOU) cannot be withdrawn once it has been filed.
The request must be filed by 31 March of the year following the tax year, and it is final. The tax office then applies ordinary taxation every year, automatically, for as long as you remain subject to withholding tax — including years in which it works against you.
Legal basis: art. 89a FDTA and art. 33b THA.
You never revert to withholding tax. Your liability to withholding tax ends only when:
- you obtain a settlement permit (C permit);
- you marry a Swiss national or a C permit holder;
- you leave Switzerland for good.
What this means every year
- You must file a full tax return covering both your income and your assets.
- You receive provisional instalments to pay during the year, followed by a final statement.
- Late filing or an inaccurate return exposes you to back taxes, default interest and fines.
- Any refund arrives late: expect twelve to eighteen months between the request and the payment.
The financial risks to weigh before you file
Ordinary taxation does not merely give deductions back: it widens the tax base. In the situations below it can cost more than it returns.
Wealth tax
Withholding tax applies to income only. Ordinary taxation adds a tax on wealth: savings, securities, surrender values of insurance policies. Substantial savings can wipe out the entire gain made on income.
Property abroad
Property held outside Switzerland is not taxed here, but it counts towards the rate applied to your Swiss income. The rate goes up, and the tax with it.
Imputed rental value
If you own the home you live in, in Switzerland or abroad, a notional income equal to the rent you could charge is added to your taxable income.
Income not declared until now
Investment returns, self-employment, maintenance payments, rent received: the ordinary return covers your worldwide income, not just your Swiss salary.
Above CHF 120,000 you have no choice
Gross annual income above CHF 120'000 triggers ordinary taxation automatically, for that year and the years that follow. The request then serves no purpose.
Leaving Switzerland
If you leave Switzerland, the request must be filed before you go. After that date it is no longer admissible.
Our estimate covers income tax only. It calculates neither wealth tax, nor imputed rental value, nor the effect of foreign income on your rate. If any of these applies to you, have your situation checked by a professional before filing.
Technical limitations of the calculator
Our calculator has the following limitations, which may affect the accuracy of the estimates:
Low-income deductions
Deduction formulas for incomes below CHF 50'000 may differ from official calculations
Cantons concerned : VD, FR, VS, NE, AG, LU
Basel-Landschaft church tax
The specific progressive Protestant/Christian Catholic scale is not available in our data
Canton concerned : Basel-Landschaft (BL)
Calculations for married couples
Systematic difference caused by rounding in the federal scale applied to split incomes
Estimated impact : 8–15 CHF
Lucerne deduction (Entlastungsabzug)
The canton of Lucerne’s relief for modest incomes is not implemented
These deviations are measured continuously against the official schedules of the Federal Tax Administration. For any question about an amount, your cantonal tax office is the authority.
Cantonal particularities
Each canton applies its own tax rules. The main particularities are as follows:
Valais (VS)
Complex de-indexation system, family splitting with a coefficient of 0.65, deduction of CHF 300 per child
- De-indexation follows a specific cantonal algorithm
- Family splitting coefficient: 0.65
- Flat-rate deduction: CHF 300 per child
Vaud (VD)
Rebate of 3.5% applied before the communal multipliers
Genève (GE)
Reduction of 11.33% applied before the communal multipliers
Neuchâtel (NE)
Married persons’ credit of CHF -400 after the multipliers, income splitting with a coefficient of 1.923076923
- Married credit: CHF -400 after the multipliers are applied
- Splitting coefficient: 1.923076923
Other cantons may have particularities of their own. Always check with your cantonal tax office.
Your responsibilities
By using this service, you agree to take on the following responsibilities:
Check every result
Estimates must be verified with the cantonal tax office
Consult a professional
A tax adviser or accountant for important decisions
Understand what ordinary taxation implies
The switch is final and carries an annual filing obligation
Meet the deadlines
Request filed before 31 March, returns within the statutory time limits
Provide accurate data
The accuracy of the estimates depends on the quality of the data you enter
Where to get professional help
For a thorough analysis of your tax situation, consult:
- A licensed tax adviser in Switzerland
- A qualified tax consultant
- The tax office of your canton
- A tax lawyer for complex situations