Quellensteuer Tarif
Definition
The specific tax withholding tariff groups applied to Quellensteuer payers depending on family status.
Key Takeaways
- Quellensteuer Tarif are withholding tax rate schedules for foreign workers/temporary residents.
- Tariff codes (A, B, C, D) determine rates based on marital status and dependents; vary by canton.
- Tax withheld at source by employer; no annual filing unless requesting ordinary assessment.
- Rates progressive with income; married/dependents receive lower tariff codes and lower withholding.
Detailed Explanation
Quellensteuer Tarif refers to the withholding tax rate schedules used for foreign workers and temporary residents in Switzerland who don't file regular tax returns. Instead of annual tax filing, their employer withholds tax at source based on tariff codes (A, B, C, D, etc.) determined by marital status, number of dependents, and income level. Each canton publishes its own tariff tables.
For 2026, tariff codes include: A (single, no children), B (married, single income), C (married, dual income), D (single parent), and more specialized codes. Rates vary by canton and increase progressively with income. For example, in Zurich, tariff A on CHF 7,000 monthly is approximately 14%, while tariff B (married, spouse not working) is approximately 9% on the same income. Workers can request ordinary assessment (regular tax filing) if their actual tax liability is lower.