Married or not: who pays less tax?
In Switzerland a married couple is taxed on its joint income. Depending on where you live and how much each partner earns, this costs more or less than two separate tax bills. Pick your municipality, set the two salaries, and see where the breakeven is and which partner carries the difference.
Who pays the difference
A married couple gets one joint tax bill. Here it is split between the partners in proportion to their salaries, and compared with what each would pay alone.
| CHF per year | Not married: own bill | Married: share of joint bill | Difference if married |
|---|
Marriage penalty or bonus for the couple
Total tax per year for the couple
Tax breakdown for your salaries
| CHF per year | Partner 1 alone | Partner 2 alone | Not married | Married | Difference |
|---|
Cantonal capitals for these salaries
Extra tax per year for the couple if married (right) or saving (left), in each cantonal capital.
Show the numbers per canton
| Capital | Not married | Married | Difference |
|---|
How it works
- Tax year 2026, computed with the official calculator of the Swiss Federal Tax Administration (ESTV), data from 2026-10-25.
- Federal, cantonal and communal income tax, plus church tax if selected. Each canton capital is computed in detail; other municipalities apply their own communal and church rates.
- Both partners are employed, 35 years old, with no children and no wealth. Only the standard deductions are used: social security, pension fund, flat professional costs, insurance premiums and the second-earner deduction for couples.
- Not married means each partner files as a single person. With children, unmarried parents are taxed differently, which is not covered here.
- Taxes between the sampled salaries are interpolated. The result is typically within CHF 50 of the official calculator, and within a few hundred francs in rare cases (for example when one partner earns almost nothing).
Questions and answers
Do married couples pay more tax in Switzerland?
Sometimes. A married couple is taxed on its joint income at a married tariff. Couples with two similar, high salaries often pay more federal tax than two single people, while couples with one main earner usually pay less. In most cantons the difference is smaller, and it changes with the municipality and the salaries.
Is individual taxation coming?
Yes. On 8 March 2026 Swiss voters approved individual taxation: each spouse will file a separate tax return. It applies from 2032 at the latest. Until then married couples pay the joint tax shown here.
Who pays the extra tax of a married couple?
The law does not say: the couple gets one tax bill. This tool splits it by each partner’s share of the income, so you can see who carries the difference.