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Withholding Tax Valais
The deduction ceilings, communal multipliers and filing deadline the canton of Valais applies for the 2026 tax period, read from the same tables our calculator uses.
Cantonal deductions — Valais
The canton of Valais sets its own ceilings, separate from those of the federal direct tax. These are the 21 deductions our calculator applies to it for the 2026 tax period: they decide whether ordinary taxation gains you money or costs you.
| Deduction | 2026 amount |
|---|---|
| Flat-rate deduction of other professional expenses | 3 % of net salary · min. CHF 2'000 · max. CHF 4'000 |
| Deduction for additional meal costs without subsidy | up to CHF 3'200 |
| Deduction for additional meal costs with subsidy | up to CHF 1'600 |
| Deduction for gainful secondary employment | 20 % of the secondary income · min. CHF 800 · max. CHF 2'400 |
| Deduction for two income couples | up to CHF 7'000 |
| Deduction of child care expenses by third parties | up to CHF 10'000 |
| Deduction for own childcare | flat CHF 3'130 |
| Maximum deduction pillar 3a with pension solution | up to CHF 7'258 |
| Maximum deduction pillar 3a without pension solution | up to CHF 36'288 |
| Deduction of insurance premiums and savings interest, single persons with contributions pillar 2/3a | up to CHF 3'800 |
| Deduction of insurance premiums and savings interest, single persons without contributions pillar 2/3a | up to CHF 3'800 |
| Deduction of insurance premiums and savings interest, married persons with contributions pillar 2/3a | up to CHF 7'600 |
| Deduction of insurance premiums and savings interest, married persons without contributions pillar 2/3a | up to CHF 7'600 |
| Deduction of insurance premiums and savings interest, child | up to CHF 1'130 |
| Deduction for asset management costs | 0.1 % of securities assets · max. CHF 1'000 |
| Child deduction, adult children | flat CHF 11'930 |
| Additional child deduction from 3 children | flat CHF 1'240 |
| Child deduction, age under 7 | flat CHF 7'860 |
| Deduction for children between 7 and 16 years | flat CHF 8'940 |
| Child deduction, age 17 | flat CHF 11'930 |
| Deduction for child education costs, external education | flat CHF 10'000 |
Wealth tax allowances
Wealth tax is never withheld at source: it appears only under ordinary taxation. The canton of Valais exempts the following amounts.
| Deduction | 2026 amount |
|---|---|
| Deduction for single persons without children | flat CHF 45'000 |
| Deduction for married persons | flat CHF 90'000 |
| Deduction for single parents | flat CHF 90'000 |
Tax multipliers — Valais
Cantonal tax in Valais is obtained by applying 100 % to the base tax. Each municipality adds its own on top: 100 % in Brig-Glis, 145 % in Leukerbad, across the canton's 122 municipalities. Withholding tax ignores that spread, since it applies a single average rate to the whole canton — one of the reasons switching to ordinary taxation does not give the same result from one municipality to the next.
Between Brig-Glis and Leukerbad the gap reaches 45 multiplier points: at equal income and equal deductions, the ordinary bill is not the same depending on the address.
Church tax is added for members of a recognised church: 0 – 5 % depending on the municipality and denomination. With no declared denomination it is not levied.
A worked example in Sion
Here is what the calculation gives in Sion for a reference profile: single, no children, no recognised religious affiliation, on the median salary of a B permit holder (CHF 5'897 a month).
Annual gross salary
CHF 70'764
Net salary on the certificate
CHF 61'449
Withholding tax deducted
CHF 6'319
Annual saving under ordinary taxation
- Without a 3rd pillar
- − CHF 484
- With a 3rd pillar at the ceiling
- CHF 1'436
On this precise profile and without a 3rd pillar, ordinary taxation costs more in Sion than withholding at source. This happens in several cantons, and the switch is irreversible: check before you file.
Amounts modelled by our calculator on the 2026 tax scales, municipality of Sion. The salary comes from the 2024 Swiss Earnings Structure Survey (FSO): median for B permit holders in the major region Valais belongs to, as the FSO does not publish a cantonal median. Your own situation will give a different figure.
Filing the request — Valais
The request for subsequent ordinary taxation for the 2026 tax period must reach the administration by March 31, 2027 at the latest. After that date it is inadmissible: the year is closed.
We prepare your request for the canton of Valais from your data, free of charge; all that is left is to sign it and send it. The canton of Valais publishes no fillable form: instead we produce a written request carrying your data and the applicable article of law.
Accepted channels
- Online portal
The canton of Valais only processes the request through its online portal.
Filing address
Service cantonal des contributions Avenue de la Gare 35 1950 Sion
How it works for Valais
- 01
Estimate your savings
Use our free calculator with rates specific to the canton of Valais.
- 02
Generate your TOU form
We produce your request for the canton of Valais from the data you enter.
- 03
Submit your request
Sign it, then send the form to the tax administration of Valais before March 31, 2027.
Frequently Asked Questions — Valais
What is the TOU deadline in the canton of Valais?
The request for subsequent ordinary taxation for the 2026 tax period must reach the tax administration of Valais by March 31, 2027 at the latest. No extension is provided for: a late request is inadmissible.
How to file a TOU request in Valais?
The canton of Valais accepts the following channels: Online portal. Our service pre-fills the official form with your data; you only have to sign it and send it in.
How much can I save with TOU in Valais?
It depends on your municipality, your marital status and your deductions. In the canton of Valais, communal multipliers range from 100 % to 145 %: at equal income, ordinary tax is not the same from one municipality to the next, whereas withholding tax applies a single average rate. Our calculator compares the two from the cantonal tables.
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Further reading
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