--- title: "Swiss gross → net salary: 2026 calculator, withholding tax included" url: https://www.ibani.com/en/tools/swiss-gross-net-salary-calculator lang: en date_modified: 2026-10-21 author: "Brice DELHOME" --- # Swiss gross → net salary: 2026 calculator, withholding tax included Enter your gross salary, your canton of work and your situation: the calculator deducts the 2026 social security contributions, then the withholding tax read on the canton's official tariff. It covers Geneva, Vaud, Basel-Stadt and Ticino, for residents taxed at source and for cross-border workers from France, Germany and Italy. Parameters checked on 21 October 2026 | Author: [Brice DELHOME](https://www.ibani.com/en/author/brice-delhome) For a gross salary of CHF 96,000 a year, paid in 12 instalments of CHF 8,000, the estimated net salary is CHF 73,156 a year, or CHF 6,097 per payment. Social security contributions deducted amount to CHF 10,422 a year. Withholding tax is CHF 12,422 a year: tariff A0N of the canton of Geneva, at a rate of 12.94% read on the average monthly income of CHF 8,000 (annual gross divided by 12). From gross to net, estimate in CHF | Item | Per year | Per payment | | --- | --- | --- | | Gross salary | 96,000 | 8,000 | | OASI, DI, LEC (AVS/AI/APG)5.3% of gross, no ceiling | −5,088 | −424 | | Unemployment insurance (UI)1.1% of gross | −1,056 | −88 | | Non-occupational accidents (AANP)1.08% of gross, capped at CHF 148,200 | −1,037 | −86 | | Occupational pension (LPP)legal minimum: 10% of CHF 64,260 coordinated salary, divided by two | −3,213 | −268 | | Cantonal contribution (Geneva)0.029%, Geneva maternity insurance | −28 | −2 | | Total social security contributions | −10,422 | −868 | | Withholding taxtariff A0N, rate 12.94% | −12,422 | −1,035 | | Estimated net salary | 73,156 | 6,097 | Indicative estimate, rounded to the franc, based on the 2026 statutory parameters and the 2026 withholding tax tariffs published by the Federal Tax Administration. It does not take into account family allowances, bonuses or the tax due in your country of residence, and does not constitute personalised tax advice: your payslip is authoritative. The calculation applies the 2026 statutory parameters and the 2026 withholding tax tariffs. The new LPP limits for 2027 have already been published (entry threshold of CHF 23,040, coordination deduction of CHF 26,880, maximum salary taken into account of CHF 92,160; AS 2026 547); the calculator will switch to the 2027 values at the same time as to the 2027 withholding tax tariffs, which the Federal Tax Administration generally publishes in December. ## How does the calculator get from gross to net? It starts from the **annual gross salary**, including the 13th salary if there is one, and deducts two blocks: the **social security contributions** paid by the employee, then **withholding tax**. Social security contributions do not reduce the basis for withholding tax: the deduction is calculated on the gross, as the contributions are already taken into account on a flat-rate basis in the tariffs. **Net salary = gross − OASI/DI/LEC − UI − AANP − IJM − LPP − cantonal contribution − withholding tax** **OASI/DI/LEC = 5.3% of gross**, no ceiling; **unemployment insurance (UI) = 1.1%** of gross up to CHF 148,200 a year **LPP at the legal minimum = age-related credit × coordinated salary ÷ 2**, with a coordinated salary equal to gross capped at CHF 90,720, minus CHF 26,460, and at least CHF 3,780 For withholding tax, the calculator first determines the **tariff**: A for a single person without children, B for a married person whose spouse has no income, C when both spouses have an income, H for a single person with a dependent child, followed by the number of children. It then reads the rate in the canton's official file, on the **income that determines the rate**: - **Geneva, Vaud and Ticino** apply the **annual model**: the rate is read on the annual salary divided by 12, then applied to each payment, including the 13th salary. - **Basel-Stadt** applies the **monthly model**: the rate is read on each month's gross; in the month the 13th salary is paid, that gross doubles and the rate rises. Example: CHF 100,000 gross a year in 12 payments, in Geneva, for a single person aged 40 with no children. Contributions amount to CHF 5,300 of OASI, DI and LEC, CHF 1,100 of unemployment insurance, CHF 3,213 of LPP at the legal minimum (10% of CHF 64,260, divided by two), CHF 1,080 of AANP at the indicative rate of 1.08% and CHF 29 of contribution to Geneva maternity insurance, a total of **CHF 10,722**. The monthly income that determines the rate is CHF 8,333: tariff A0 gives 13.31%, i.e. **CHF 13,310** of tax. The estimated net is **CHF 75,968** a year, CHF 6,330 per payment. ## What parameters does the calculator use? The rates and amounts below are those for 2026, employee's share. The withholding tax tariffs are taken without modification from the files published by the Federal Tax Administration for payroll software. They are converted automatically, then each bracket is compared with the original file. | Parameter | Value used | Source | Checked on | | --- | --- | --- | --- | | OASI, DI, LEC (AVS/AI/APG) | 5.3% of gross salary, no ceiling (total 10.6%, half paid by the employer) | [OASI/DI information leaflet 2.01, salary contributions](https://www.ahv-iv.ch/p/2.01.e) | 21.10.2026 | | Unemployment insurance (UI) | 1.1% up to CHF 148,200 a year, no contribution above that | [AVIG/LACI, art. 3](https://www.fedlex.admin.ch/eli/cc/1982/2184_2184_2184/fr#art_3) · [OASI/DI information leaflet 2.08 (in French)](https://www.ahv-iv.ch/p/2.08.f) | 21.10.2026 | | Maximum insured earnings (UI and AANP) | CHF 148,200 a year | [UVV/OLAA, art. 22 para. 1](https://www.fedlex.admin.ch/eli/cc/1983/38_38_38/fr#art_22) | 21.10.2026 | | Non-occupational accidents (AANP) | No statutory rate: the rate on your payslip, to be entered. Indicative value 1.08%, the ratio of net premiums to insured salaries in 2024, across all insurers. No premium below 8 hours of work per week for the employer | [UVG/LAA, art. 91 para. 2](https://www.fedlex.admin.ch/eli/cc/1982/1676_1676_1676/fr#art_91) · [UVV/OLAA, art. 13 para. 1](https://www.fedlex.admin.ch/eli/cc/1983/38_38_38/fr#art_13) · [UVG accident statistics 2026, table 1.1](https://www.unfallstatistik.ch/d/publik/unfstat/pdf/Ts26.pdf) | 21.10.2026 | | Sickness loss-of-earnings insurance (IJM) | Optional, no statutory rate: 0 by default, to be entered | Your employer's contract | 21.10.2026 | | LPP, entry threshold | Annual salary of CHF 22,680 | [BVG/LPP, art. 7 para. 1](https://www.fedlex.admin.ch/eli/cc/1983/797_797_797/fr#art_7) · [FSIO, 2026 amounts](https://www.bsv.admin.ch/dam/fr/sd-web/sAgdISSXenMT/f_Betr%C3%A4ge%202026.pdf) | 21.10.2026 | | LPP, coordination deduction and maximum salary | CHF 26,460 and CHF 90,720; coordinated salary of at least CHF 3,780 | [BVG/LPP, art. 8](https://www.fedlex.admin.ch/eli/cc/1983/797_797_797/fr#art_8) | 21.10.2026 | | LPP, retirement credits | 7% from age 25 to 34, 10% from 35 to 44, 15% from 45 to 54, 18% from 55, of the coordinated salary | [BVG/LPP, art. 16](https://www.fedlex.admin.ch/eli/cc/1983/797_797_797/fr#art_16) | 21.10.2026 | | LPP, employee's share | Assumption: half of the credits. The law only requires the employer to pay at least as much as all employees combined | [BVG/LPP, art. 66 para. 1](https://www.fedlex.admin.ch/eli/cc/1983/797_797_797/fr#art_66) | 21.10.2026 | | Geneva, cantonal maternity insurance | 0.029% of gross salary (total 0.058%) | [Geneva regulation RAMat, J 5 07.01](https://silgeneve.ch/legis/data/rsg_j5_07p01.htm) | 21.10.2026 | | Vaud, supplementary benefits for families and bridging pension | 0.09% of gross salary (total 0.18%, split equally between employer and employee) | [Vaud Council of State, decision of 18 December 2024](https://www.vd.ch/actualites/decisions-du-conseil-detat/seance-du-conseil-detat/decision/id/a5125c7a-977d-41f4-b8ef-5998507b5b06) · [Federal Compensation Office, 2026 PC Familles rate](https://www.eak.admin.ch/fr/taux-de-cotisation-pour-le-financement-des-pc-fam-du-canton-de-vaud) | 21.10.2026 | | Basel-Stadt, Ticino | No cantonal contribution payable by the employee taken into account | [FSIO, overview table as at 1 January 2026](https://www.bsv.admin.ch/dam/fr/sd-web/pOeFN0JP-S5E/tableau-synoptique-securite-sociale-suisse.pdf) | 21.10.2026 | | Withholding tax tariffs | 2026 files for Geneva, Vaud, Basel-Stadt and Ticino, tariffs A, B, C and H with 0 to 5 children, L to P for cross-border workers from Germany, R to U for new cross-border workers from Italy | [Federal Tax Administration, tariffs for payroll software](https://www.estv.admin.ch/de/quellensteuertarife-import-in-lohnbuchhaltungssysteme) · [QStV/OIS, art. 1](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_1) | 21.10.2026 | | Annual or monthly model | Annual in Geneva, the canton of Vaud and Ticino; monthly in Basel-Stadt | [Vaud, 2026 tariffs and instructions](https://www.vd.ch/fileadmin/user_upload/organisation/dfin/aci/fichiers_pdf/21034-10_Employeurs_2026.pdf) · [Ticino directive](https://m4.ti.ch/fileadmin/DFE/DC/DOC-IF/Direttive/Direttiva_UIF__vers._1.0_del_01.01.2025_.pdf) · [Basel-Stadt, 2026 instructions](https://media.bs.ch/original_file/445bc8b2afa6166c46741bdfda12f44792e12703/19000-mb-qst-a-26-wegleitung-und-tariftabellen.pdf) | 21.10.2026 | | Cross-border workers from Germany | Tariffs L to P, deduction capped at 4.5% of gross | [QStV/OIS, art. 1](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_1) · [Basel-Stadt, 2026 instructions](https://media.bs.ch/original_file/445bc8b2afa6166c46741bdfda12f44792e12703/19000-mb-qst-a-26-wegleitung-und-tariftabellen.pdf) | 21.10.2026 | | New cross-border workers from Italy | Tariffs R to U, at 80% of the ordinary tariff | [QStV/OIS, art. 1 para. 3](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_1) · [agreement between Switzerland and Italy on cross-border workers](https://www.fedlex.admin.ch/eli/cc/2023/410/fr) | 21.10.2026 | | Cross-border workers from France, Vaud and Basel-Stadt | No deduction once the certificate of tax residence has been handed in (agreement of 11 April 1983) | [Basel-Stadt, 2026 instructions](https://media.bs.ch/original_file/445bc8b2afa6166c46741bdfda12f44792e12703/19000-mb-qst-a-26-wegleitung-und-tariftabellen.pdf) · [Vaud, 2026 tariffs and instructions](https://www.vd.ch/fileadmin/user_upload/organisation/dfin/aci/fichiers_pdf/21034-10_Employeurs_2026.pdf) | 21.10.2026 | | Mandatory subsequent ordinary assessment | Resident taxed at source whose gross salary reaches CHF 120,000 a year | [QStV/OIS, art. 9 para. 1](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_9) | 21.10.2026 | ## What does the calculator not take into account? - **Family allowances**: paid on top of the salary, they are included in the basis for withholding tax and increase the deduction; the calculator does not add them. - **Bonuses, overtime and premiums**: only 12 or 13 equal payments are modelled. In Basel-Stadt, a bonus raises the rate for the month in which it is paid. - **Health insurance premium (LAMal)**: it is paid directly to the insurer and is never deducted from the salary. - **Ordinary assessment**: C permit holders and Swiss citizens are not taxed at source and their tax is not calculated here. For a resident taxed at source earning CHF 120,000 or more, the deduction shown is only a payment on account of the tax set by the tax return. - **Tax in the country of residence**: the French, German or Italian tax of cross-border workers is not calculated. - **Age**: the calculation is designed for ages 18 to 64; it handles neither the OASI contribution allowance after the reference age nor LPP risk contributions before age 25. - **Incomplete year**: starting or leaving a job during the year, a change in family situation, several employers or working days outside Switzerland change the calculation. ## Frequently asked questions ### How much is left of CHF 100,000 gross a year in Switzerland? About CHF 75,400 to 76,200 net a year for a single person aged 40 with no children, taxed at source, depending on the canton. Statutory contributions take CHF 9,613, or 9.6% of gross: CHF 5,300 of OASI, DI and LEC, CHF 1,100 of unemployment insurance and CHF 3,213 of LPP at the legal minimum. On top of this come non-occupational accident insurance, CHF 1,080 at the indicative rate of 1.08%, and a small cantonal contribution in Geneva and in the canton of Vaud. Withholding tax at tariff A0 is CHF 13,310 in Geneva, CHF 13,790 in the canton of Vaud, CHF 13,430 in Basel-Stadt and CHF 13,100 in Ticino. Net pay comes to CHF 75,968 in Geneva, CHF 75,427 in the canton of Vaud, CHF 75,877 in Basel-Stadt and CHF 76,207 in Ticino, with 12 payments. ### Why is the LPP contribution on my payslip higher than the calculator's? Because the calculator starts from the legal minimum, which most pension funds exceed. The law sets retirement credits of 7 to 18% of the coordinated salary depending on age, on a salary capped at CHF 90,720 in 2026, and it requires the employer to pay at least as much as all its employees combined: this is a collective rule, not a fifty-fifty split imposed for each employee. Many pension funds also insure salary above the statutory cap, apply higher rates or add risk premiums and costs. For a result close to your payslip, choose the option “My pension fund's rate” or “Monthly amount on my payslip”. ### Do cross-border workers pay withholding tax in Switzerland? It depends on the canton of work and the country of residence. A cross-border worker living in France and working in Geneva is taxed at source at the ordinary tariffs. If they work in the canton of Vaud or in Basel-Stadt, the 1983 Franco-Swiss agreement applies: once the certificate of tax residence has been handed in, no tax is deducted in Switzerland and the salary is taxed in France; the 4.5% compensation is paid by France, not taken from the salary. A cross-border worker living in Germany has a deduction capped at 4.5% of gross, then credited against German tax. In Ticino, a new cross-border worker living in Italy is taxed at 80% of the ordinary tariff, then also in Italy with a tax credit; an old-regime cross-border worker remains taxed at the ordinary tariff, in Switzerland only. ### Does the 13th salary increase withholding tax? Not in Geneva, the canton of Vaud or Ticino, which apply the annual model: the rate is read on the annual salary, 13th salary included, divided by 12, then applied to each payment. In Basel-Stadt and most German-speaking cantons, the model is monthly: in the month the 13th salary is paid, that month's salary doubles and the rate for that month rises. For CHF 100,000 gross in 13 payments, at tariff A0 in Basel-Stadt, the annual tax reaches CHF 13,699, compared with CHF 13,430 for the same salary in 12 payments. ### Is withholding tax final? Not always. A resident taxed at source whose gross salary reaches CHF 120,000 a year is subject to a mandatory subsequent ordinary assessment: the deduction becomes a payment on account of the final tax ([FDF ordinance on withholding tax, art. 9](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_9)). A taxpayer domiciled abroad who earns at least 90% of their worldwide gross income in Switzerland can request a subsequent ordinary assessment as a quasi-resident, no later than 31 March of the following year ([art. 14](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_14)); cross-border workers covered by the agreement with Italy are excluded. In other cases, the deduction is in principle final, subject to a request for correction. ## Further reading - [Swiss payslip 2026: OASI, DI and LEC contributions](https://www.ibani.com/en/guides/swiss-paycheck), to check the contributions on your own payslip. - [Withholding tax tariffs A, B, C and H explained](https://www.ibani.com/en/guides/withholding-tax-tariff-codes-switzerland), to check that your employer applies the right code. - [2nd pillar (LPP): figures, pension and withdrawal](https://www.ibani.com/en/guides/op-the-swiss-pension-fund-system), to understand what the LPP deduction pays for. - [13th salary in Switzerland: entitlement, calculation and tax](https://www.ibani.com/en/guides/13th-month-salary-switzerland-rules-calculation). - [Quasi-resident status](https://www.ibani.com/en/guides/quasi-resident-status-switzerland-taxes) and [withholding tax correction in Geneva](https://www.ibani.com/en/guides/geneva-withholding-tax-correction-cross-border-workers). - [Average salary in Switzerland by occupation and canton](https://www.ibani.com/en/guides/average-salary-switzerland), to see where your gross salary stands. **💼 Your salary is paid in Swiss francs** If your expenses are in euros, your net salary goes through a conversion every month. ibani is a Swiss financial intermediary established in Geneva since 2018, not a bank: an account with a personal Swiss IBAN, exchange at the real market rate and a margin stated upfront, from 0.40% to 0.15% depending on the amount. [Open an ibani account →](https://www.ibani.com/en/app) **Institutional sources:** [Fedlex, Federal Act on Occupational Pensions (BVG/LPP, SR 831.40)](https://www.fedlex.admin.ch/eli/cc/1983/797_797_797/fr) · [Fedlex, Unemployment Insurance Act (AVIG/LACI, SR 837.0)](https://www.fedlex.admin.ch/eli/cc/1982/2184_2184_2184/fr) · [Fedlex, Accident Insurance Ordinance (UVV/OLAA, SR 832.202)](https://www.fedlex.admin.ch/eli/cc/1983/38_38_38/fr) · [Fedlex, FDF Ordinance on Withholding Tax (QStV/OIS, SR 642.118.2)](https://www.fedlex.admin.ch/eli/cc/2018/274/fr) · [Federal Tax Administration, circular letter on the 2026 tariffs](https://www.estv.admin.ch/dam/fr/sd-web/mljRXo4VcR0p/2-216-D-2025-f.pdf) · [FSIO, amounts valid from 1 January 2026](https://www.bsv.admin.ch/dam/fr/sd-web/sAgdISSXenMT/f_Betr%C3%A4ge%202026.pdf) · [Geneva, 2026 withholding tax tariffs](https://www.ge.ch/document/baremes-2026-perception-impot-source) · [Federal Council, press release of 2 October 2026 on the 2027 amounts](https://www.admin.ch/fr/newnsb/BqB41FVYi5FB) *Note: this calculator provides an indicative estimate based on the data you enter, the 2026 statutory parameters and the 2026 withholding tax tariffs, according to the law as at 21 October 2026. It does not constitute personalised tax advice: your payslip and the tax authority's decision are authoritative.*