Withholding Tax Vaud

The deduction ceilings, communal multipliers and filing deadline the canton of Vaud applies for the 2026 tax period, read from the same tables our calculator uses.

Cantonal deductions — Vaud

The canton of Vaud sets its own ceilings, separate from those of the federal direct tax. These are the 25 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 1'700
Deduction of child care expenses by third parties	up to CHF 15'200
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, single person	up to CHF 4'900
Deduction of insurance premiums, married couple	up to CHF 9'800
Deduction insurance premiums, child	up to CHF 1'300
Deduction of interest on savings capital, single persons	up to CHF 1'600
Deduction of interest on savings capital, married persons	up to CHF 3'300
Deduction of interest on savings capital, child	up to CHF 300
Flat-rate deduction rent single	up to CHF 11'000
Flat-rate deduction for rent for married couples	up to CHF 13'500
Flat-rate deduction for rent per child	up to CHF 3'700
Maximum rent deduction	up to CHF 6'800
Deduction for married persons	up to CHF 1'300
Deduction for single persons with children	up to CHF 2'800
Child deduction, underage children	up to CHF 1'000
social deduction modest income single	flat CHF 17'000
social deduction modest income married	flat CHF 22'700
Social deduction modest income single parent with child	flat CHF 23'700
social deduction modest income child	flat CHF 3'500

Source: the deduction table of the canton of Vaud for 2026 — the very one our calculator applies.

Tax multipliers — Vaud

Cantonal tax in Vaud is obtained by applying 155 % to the base tax. Each municipality adds its own on top: 46 % in Eclépens, 83 % in La Praz, across the canton's 300 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 Eclépens and La Praz the gap reaches 37 multiplier points: at equal income and equal deductions, the ordinary bill is not the same depending on the address.

A worked example in Lausanne

Here is what the calculation gives in Lausanne 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 7'727

Annual saving under ordinary taxation

Without a 3rd pillar: − CHF 1'172
With a 3rd pillar at the ceiling: CHF 1'899

On this precise profile and without a 3rd pillar, ordinary taxation costs more in Lausanne 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 Lausanne. The salary comes from the 2024 Swiss Earnings Structure Survey (FSO): median for B permit holders in the major region Vaud belongs to, as the FSO does not publish a cantonal median. Your own situation will give a different figure.

Filing the request — Vaud

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 Vaud from your data and hand it back ready to sign, for CHF 20. We hold the official form of the canton of Vaud and fill it in field by field; you receive it as a PDF, ready to sign.

Accepted channels

Postal mail
E-mail

Filing address

Office d'impôt des districts de Lausanne et Ouest lausannois Section impôt à la source / TOU Rue Caroline 11 bis Case postale 1142 1001 Lausanne

E-mail — info.aci-source@vd.ch

Phone — 021 316 20 65

How it works for Vaud

01
Estimate your savings
Use our free calculator with rates specific to the canton of Vaud.
02
Generate your TOU form
We produce your request for the canton of Vaud from the data you enter.
03
Submit your request
Sign it, then send the form to the tax administration of Vaud before March 31, 2027.

Frequently Asked Questions — Vaud

What is the TOU deadline in the canton of Vaud?

The request for subsequent ordinary taxation for the 2026 tax period must reach the tax administration of Vaud by March 31, 2027 at the latest. No extension is provided for: a late request is inadmissible.

How to file a TOU request in Vaud?

The canton of Vaud accepts the following channels: Postal mail, E-mail. 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 Vaud?

It depends on your municipality, your marital status and your deductions. In the canton of Vaud, communal multipliers range from 46 % to 83 %: 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.

Other Cantons

GEGeneva FRFribourg VSValais NENeuchâtel ZHZurich BEBern

Withholding tax or ordinary taxation: what really changesTwo mechanisms for the same tax. Who levies it, when, on what basis, and what switching to ordinary taxation changes for your cash flow.New to Switzerland: what awaits you on the tax sideB permit, deduction from salary, an incomplete first year, automatic switch: how Swiss tax works for someone who has just arrived.B permit deductions: what withholding tax does not give backTravel costs, meals, pillar 3a, childcare: the deductions the withholding tariff ignores, with the 2026 federal ceilings and the steps to follow.Deductible professional expenses, item by itemCommuting, meals, training, tools: what really is deductible, the federal ceilings in force, and when the flat rate beats actual expenses.Pillar 3a when you are taxed at sourcePaying into pillar 3a does not reduce withholding at source. Federal ceilings, the 31 December deadline, retroactive buy-backs since 2026 and withdrawal traps.Subsequent ordinary taxation, explained in fullWho may request the TOU, who is obliged to, until when, and why the decision is irreversible. The reference guide for B permit holders.When ordinary taxation costs you moneyThe TOU request cannot be withdrawn and commits the following years. Wealth, foreign income, an expensive municipality: the profiles that lose money.Reading your salary certificate, figure by figureThe Lohnausweis explained box by box: where to find the net salary, the withholding tax, and the only two figures needed to estimate your savings.

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