Legal notice

01Contact

The Steuer-Zerleger is a private, non-commercial project from Switzerland.

Responsible for the content:
Fabian Freitag
Im Zübli 43
8730 Uznach, Switzerland

Questions, bug reports or suggestions are welcome at:
kontakt (at) steuer-zerleger.ch

02Disclaimer

All calculations are non-binding model calculations provided without guarantee. Only the official tax assessment issued by the competent tax authority is authoritative. This site does not provide tax or legal advice.

Among other things, the calculations do not include fire service levies, taxes on real estate, cantonal tax burden caps or minimum taxes (except for the Valais cantonal tax of at least CHF 10) – details under ‘How accurate is it?’. Some special cantonal cases are modelled as approximations and are marked accordingly in the calculator.

03Data sources

Tax rates, tax coefficients (per municipality, including church tax coefficients) and deductions for income and wealth come from the data export of the official tax calculator of the Swiss Federal Tax Administration (FTA) for the tax years 2025 and 2026 (municipal mergers taken into account for each year), supplemented by official information from the cantons on localities, districts and corrections. The personal tax (poll tax) corresponds to the amounts in the FTA calculator, with the legal basis for each canton; in Ticino and for Christian Catholics in Uri, the amount set by law applies, and in Mümliswil (SO) in 2026 for Roman Catholics, the amount based on the responsible Mümliswil parish (as in 2025). For lump-sum withdrawals (pension fund, pillar 3a, vested benefits), the rate schedules for pension benefits come from the same export, and the rules for each canton from the ESTV ‘Steuermäppchen’ on ‘Kapitalleistungen’ as well as from laws and official directives (including the official conversion table for Ticino and Valais). In the ‘Pension or lump sum?’ calculator, lifespans come from the 2023 cohort life tables of the Federal Statistical Office (FSO); the return, the taxable share of the returns and inflation are assumptions that the calculator discloses. The calculation logic for income, wealth and lump-sum withdrawals has been verified against the official FTA calculator (test cases). Basic semantics of the rate table types based on devbrains-com/swisstaxcalculator (MIT licence).

Data sources and their dates for each calculator, test cases in figures, deliberate deviations from the FTA calculator and limitations are described on the Methodology and test cases page.

© 2026 Fabian, steuer-zerleger.ch – calculation logic, data preparation and texts. All rights reserved; reproduction in whole or in part only with permission. The official tax rates and tax coefficients themselves remain free to use.

Fonts: JetBrains Mono and Space Grotesk (SIL Open Font License 1.1), self-hosted – no content is loaded from third-party servers.

04How accurate is it?

These levels should be kept apart:

• Calculation logic = FTA. The Steuer-Zerleger applies tax rates, splitting, deductions and special cantonal rules for income and wealth tax in the same way as the official FTA tax calculator, checked against reference cases from the FTA calculator (test cases). This measures agreement with the FTA calculator, not with your tax assessment. Like the FTA calculator, it shows the personal tax (poll tax) as a separate line. Three deliberate deviations are flagged in the result:
  • Ticino: CHF 40 per person according to the law. The FTA calculator uses 20.
  • Uri, Christian Catholics: CHF 70 without church surcharge, as the only cantonal churches there are the Roman Catholic and the Protestant (Reformed) Church. The FTA calculator uses 100.
  • Mümliswil (locality, SO) 2026, Roman Catholic: CHF 60 with the responsible Mümliswil parish (as in 2025). The FTA calculator uses Ramiswil parish and arrives at 70.
• Lump-sum withdrawals = FTA logic with flagged deviations. The Steuer-Zerleger calculates the one-off tax on lump-sum payments from pension provision for each canton in the same way as the FTA calculator (special rate schedule for pension benefits, fraction of the rate or pension-equivalent rate, minimum and maximum rates, direct federal tax at one fifth of the rate), checked for all municipalities in both years. As in the FTA calculator, in Fribourg the cantonal tax coefficient of 100% applies to lump sums, and in Vaud the coefficient of 155% applies without the reduction granted on income; in Basel-Stadt and Basel-Landschaft, the withdrawals of spouses are each taxed separately if you enter your partner's withdrawal. Six deliberate deviations are flagged in the result once the difference is at least CHF 1 and 0.1% of the tax (in Schwyz always):
  • Graubünden: withdrawals below CHF 6,200 are exempt by law from cantonal, municipal and church tax (federal tax still applies). The FTA calculator also taxes smaller withdrawals.
  • Fribourg: net amounts below CHF 10,000 are exempt by law; from CHF 10,000 the whole amount is taxed. The FTA calculator exempts amounts up to CHF 10,099.
  • Ticino and Valais, man aged 19: conversion using the official table (24.98). The FTA calculator uses 27.98.
  • Valais: family reduction for married couples and single parents of at most CHF 2,450 per level, as applied by the tax administration. The FTA calculator uses 2,440.
  • Zurich: rate and simple tax rounded as the Cantonal Tax Office does. The FTA calculator does not round.
  • Schwyz 2026: the main figure follows the practice of the tax administration (previous rate schedule, at most 2.5%) as long as the appeal against the reduction to 1.5% is pending before the Federal Supreme Court; the figure under the new law is shown alongside it.
  Staggered withdrawals over several years are calculated using the rate schedule of the selected year for all years (approximation).
• Data = FTA export with known simplifications. As in the FTA calculator, each municipality has one tax coefficient and one parish (usually that of the main locality). Where school municipalities, districts or parishes are known to differ within a municipality, you can choose the locality, or the municipality is flagged with a note (not all cantons covered yet). Officially documented errors in the FTA export have been corrected; where the FTA calculator calculates differently for your place, this is noted next to the place (‘the FTA calculator uses … here’). In the canton of Schwyz, the districts also levy a tax; the FTA calculator and this site include it in the municipal tax, and the calculator shows the district share in the details. Like the FTA calculator, this site treats voluntary church contributions (GE, NE) as tax; the flat rate of CHF 10, which the FTA calculator adds to the personal tax there when a religion is selected, is shown as a separate, voluntary line, ‘Church flat rate’. For wealth, the same tax coefficients apply as for income, except where the canton sets its own tax coefficients for wealth; officially documented discrepancies in the FTA calculator (Solothurn 2026) have been corrected and are noted next to the place.
• Wealth = your input. The calculation uses the net assets you enter, at tax values (real estate not at market value), or – using the switch on the field – directly the taxable wealth from your tax assessment. Without your own input, the site assumes CHF 100,000 and says so. Interest and dividends are not included in income.
• Gross salary = estimate. From the gross salary, the site estimates taxable income using the flat-rate deductions and social deductions of the canton and the Confederation (since November 2026; previously a flat CHF 9,000). It assumes children under 14, single people with children as single parents, the insurance deduction at the maximum amount (ZG and GE: typical premium) and meals away from home (CHF 3,200 per employed person, can be deselected). You add pillar 3a, travel costs between home and work and other actual expenses under ‘Further deductions’. Entering the taxable income from your tax assessment is more accurate.
• Not covered: fire service levies, taxes on real estate, the allocation of municipal tax to the municipality of work in Geneva, old-age, survivors' and invalidity insurance (OASI/IV) deductions on wealth (GL, SO), allocation between several cantons (intercantonal tax allocation), tax burden caps (cantonal upper limits on the tax burden, which the FTA calculator does not apply either; in BE, LU, BS, AG, VD, VS, GE and TI the calculator shows a ‘Tax burden cap’ note for wealth when the cap may apply, with the maximum amount by which it reduces the tax – depending on the income from assets, which the calculator does not know; exact in Lucerne, rounded in Aargau; never included in the total) and minimum taxes (except for the Valais cantonal tax of at least CHF 10).

05Privacy policy

All calculations take place exclusively in your browser. Income, deductions, wealth, municipality, religion and your other details are neither transmitted to the server nor stored there. The only exception is the anonymous usage count (see below): it records which features are used – for example a change of tax year, including the year chosen – and the abbreviation of the canton you are calculating for (e.g. ZH).

So that links can be shared, the place (with school municipality or locality, if applicable), tax year, marital status and number of children – and, for an A/B comparison, also the place and tax year of B – are included in the page's address anchor (the part after #, e.g. #j=2026&k=SG&g=Uznach). Amounts (income, deductions, wealth), religion and parish are deliberately not included. This part of the address is not transmitted to the server (of the place, the usage count only records the canton abbreviation, see below), but it remains in your browser history and in every link you copy or share. In the Lump-sum withdrawal tax calculator, only the mode (m=k) is also included; payout, plan, your partner's withdrawal, age and sex are not. In the Pillar 3a & pension fund buy-ins calculator, the mode (m=v), the choice of ‘Pillar 3a’ or ‘Pension fund buy-in’, a different place of residence at withdrawal (canton, municipality, school municipality if applicable) and the number of accounts or buy-in years are also included; amounts, age, whether you are insured with a pension fund, and sex are not. If the place of residence at withdrawal differs only in the parish, it is not included. In the ‘Pension or lump sum?’ calculator, the mode (m=r) and – only if you change them – the assumptions for return, taxable share and inflation are also included; amounts, age, year of birth, sex, end of life and the details about your partner are not, nor are which sections you expand, which share you look at in ‘How sensitive?’ and whether amounts are shown in nominal terms.

Your other details in the Pillar 3a & pension fund buy-ins calculator – contribution or buy-in, age today and age at withdrawal, pension fund yes/no, balance, other withdrawals and sex – are, like the age in the Lump-sum withdrawal tax calculator, not included in the address and are never transmitted to the server. The same applies in the ‘Pension or lump sum?’ calculator to retirement assets, conversion rate or pension, age, year of birth, sex, old-age and survivors' insurance (OASI) pension, other income and wealth, end of life and the details about your partner.

So that your details are kept when you reload the page or switch between calculators, the site stores them in the session storage of this browser tab (sessionStorage, not localStorage): amounts, place, religion, age and your other inputs in all calculators (in the ‘Pension or lump sum?’ calculator also year of birth, sex and the details about your partner), but not unchanged example values. If you close the tab, the browser discards them (if it restores a closed tab, they may be back); ‘Start over’ (shown when earlier details have been restored) deletes them immediately. A newly opened tab starts without them – unless you duplicate this tab. Other devices and the server never see them.

If you tick ‘Include amounts’ under ‘Copy link’, the copied link also contains your amounts (income, deductions, wealth if you entered it yourself, gross or net input, meals yes/no) and your religion together with any parish you selected; in the Lump-sum withdrawal tax calculator, payout or plan, your partner's withdrawal, and age and sex (Ticino and Valais only); in the Pillar 3a & pension fund buy-ins calculator, contribution or buy-in and the other amounts, age today and at withdrawal, pension fund yes/no, whether the contribution has already been deducted, whether contributions have been paid to a pension fund and pillar 3a so far, lump sum or pension, whether an early withdrawal for home ownership is outstanding, the parish at withdrawal (only with a religion) and sex (only with Ticino or Valais as place of residence at withdrawal or today); in the ‘Pension or lump sum?’ calculator, retirement assets, conversion rate or pension, share taken as a lump sum and upper limit under the pension fund regulations, age, year of birth, sex, OASI pension, other income, wealth, deductions, other lump-sum withdrawals, end of life, spouse's pension and pension increase, as well as your partner's year of birth, sex and end of life – likewise after the #. An unchanged example (salary or taxable income, payout, buy-in, age, pension fund capital, retirement assets, year of birth) is not included in any calculator. Your details are then in the link you share: share it only with people who are allowed to see them. The server never sees this part. Anyone who opens the link sees the same result; the site takes over the values and then removes them from the address bar. The original link may nevertheless remain in your browser history. The box is unticked every time and the setting is not saved.

Your choice of light/dark mode and your language choice (sz-sprache) – and, if you have switched off the usage count on your device, this setting (sz-nozaehl) – are stored locally in your browser (localStorage, not a cookie) and never transmitted.

This site uses no cookies, no accounts and no tracking services. To gauge usage, it merely counts anonymously how often the site is accessed and how often a new calculation is made; how often features such as the comparison, switching the year (with the year chosen), choosing a locality, the exact table, the wealth input, the Lump-sum withdrawal tax calculator (with or without staggering), the Pillar 3a & pension fund buy-ins calculator (pillar 3a, buy-in, number of accounts or buy-in years), the ‘Pension or lump sum?’ calculator, the ‘Step by step’ guide (started or completed, per calculator) or ‘Copy link’ (with or without amounts) are used; which website a visit comes from (only its domain, e.g. google.ch, never the full address); and which canton is being calculated for – only the abbreviation, e.g. ZH, separately for the Income & wealth tax, Pillar 3a & pension fund buy-ins, Pension or lump sum and Lump-sum withdrawal tax calculators, and only once a place has been selected, confirmed or taken over via a link (the unchanged example does not count) — as pure counts, without amounts, municipality, religion or other personal data, without IP address, without any link to individuals and without disclosure to third parties. If the usage count is switched off on your device, the site sends no counts at all.

The site is hosted by Hetzner (Germany). The web server keeps technically necessary access logs (IP address, time, file requested), which are used only for troubleshooting and are deleted automatically.