Gross to net, all 26 cantons
Swiss salary calculator: from gross offer to net monthly
Enter an annual gross salary and a canton. The calculator applies the 2026 employee social contributions - AHV/IV/EO at 5.3%, ALV at 1.1% up to CHF 148,200, roughly 1% accident insurance - the age-dependent BVG pension, and an indicative income tax rate for your canton, then shows the net monthly amount you can actually plan your rent around.
By the SwissPay editorial team · Updated $1
Key numbers at a glance
| Deduction (employee side, 2026) | Rate |
|---|---|
| AHV/IV/EO + ALV + NBU + BVG + income tax on CHF 84,300 in Zurich | ≈ 24-28% of gross, net ≈ CHF 5,100-5,400 / month |
Annual amounts in CHF. Social rates per the official AHV/IV leaflet and 2026 social insurance tables; BVG is the legal minimum with the employer paying at least half. Tax is an indicative effective rate for a single taxpayer in the canton capital (no church tax) - verify your case with the Federal Tax Administration (ESTV).
How Swiss salary deductions work
A Swiss payslip deducts in a fixed order, and every layer is rule-based. First pillar: AHV/IV/EO takes 5.3% from the employee on the entire salary - there is no ceiling - while the employer pays a matching 5.3%, per the official AHV/IV contribution leaflet valid from 1 January 2026. Second comes ALV unemployment insurance at 1.1% from each side, but only on salary up to CHF 148,200 in 2026. Third, accident insurance (UVG/NBU) and salary-continuation insurance (KTG) are billed by branch and typically land near 1% combined for the employee side, with the insured salary likewise capped at CHF 148,200.
The BVG occupational pension is the biggest variable. It only joins once you earn at least CHF 22,680 per year, and contributions are calculated not on your full salary but on the coordinated salary: gross minus the CHF 26,460 coordination deduction, with a minimum of CHF 3,780 and a maximum of CHF 64,260 in 2026. The law then credits 7% of that coordinated salary for ages 25-34, 10% for 35-44, 15% for 45-54 and 18% from 55 - and the employer must pay at least half, which is the split this calculator assumes. Many employer plans are more generous than the minimum, so your real payslip can look better.
| Deduction (employee side, 2026) | Rate | Ceiling / basis |
|---|---|---|
| AHV/IV/EO | 5.3% | no ceiling, full salary |
| ALV unemployment | 1.1% | up to CHF 148,200 / year |
| NBU accident + KTG (typical) | ≈1% | branch-dependent, up to CHF 148,200 |
| BVG pension, age 25-34 | 3.5% (half of 7%) | coordinated salary, max CHF 64,260 |
| BVG pension, age 35-44 | 5% (half of 10%) | coordinated salary, max CHF 64,260 |
| BVG pension, age 45-54 | 7.5% (half of 15%) | coordinated salary, max CHF 64,260 |
| BVG pension, age 55-65 | 9% (half of 18%) | coordinated salary, max CHF 64,260 |
| Income tax (federal + cantonal + communal) | ≈7.5-18.5% effective | depends on canton, commune, status |
Stack those layers and a single median earner keeps roughly 70-75% of gross. On the BFS median of CHF 7,024 per month (per BFS, 2024, about CHF 84,300 per year), expect a net somewhere between CHF 5,100 and CHF 5,700 per month depending mainly on canton and age - before health insurance, which is paid privately (CHF 465.30 average adult premium per month in 2026, per BAG).
Communal tax differences
Swiss income tax arrives in three layers - federal, cantonal and communal - and the bottom two are where geography decides. Cantons set their own progressive schedules, and each commune multiplies the cantonal base tax by its own coefficient (Steuerfuss): the same cantonal bill can differ by 10-20% between two neighbouring towns. This is why our canton selector is an estimate for the capital commune and why the same salary can net hundreds of francs more per month one train stop away.
The scale of the spread is well documented. Per Federal Tax Administration (ESTV) reference figures, a single person on CHF 100,000 pays roughly CHF 7,600 in total income tax in Zug and more than CHF 19,200 in the highest-tax cantons - close to a 2x difference before communal multipliers even enter. Low-tax central Switzerland (Zug, Schwyz, Nidwalden, Obwalden) and Appenzell Innerrhoden sit at the bottom; Geneva, Vaud, Basel-Stadt, Bern, Ticino and the Jura belt sit at the top; Zurich lands mid-field at an indicative 13%.
| Canton (capital commune) | Indicative effective income tax, single on ≈CHF 90-100k |
|---|---|
| Zug | ≈7.5% |
| Schwyz | ≈8.5% |
| Lucerne | ≈11.5% |
| Zurich | ≈13% |
| Bern | ≈15% |
| Basel-Stadt | ≈15.5% |
| Ticino | ≈15.5% |
| Vaud | ≈17% |
| Geneva | ≈18.5% |
Foreign nationals on a B permit usually pay withholding tax (Quellensteuer) collected directly from the salary, which approximates these rates - see the working in Switzerland guide for how and when to file a regular return instead. To weigh the gross side of the equation, our canton comparison lists the BFS 2024 regional medians, and the SwissPay hub holds the national benchmarks per BFS.
FAQ
How is net salary calculated in Switzerland?
Start from gross salary and subtract the employee social contributions - 5.3% AHV/IV/EO, 1.1% ALV on salary up to CHF 148,200 and around 1% for accident and daily-allowance insurance - then the employee BVG pension share (7-18% of the coordinated salary by age, usually split 50/50 with the employer), and finally federal, cantonal and communal income tax. Our calculator runs all five layers for every canton.
What is the AHV/IV/EO deduction in 2026?
5.3% for employees, matched by 5.3% from the employer (total 10.6%, made up of AHV 8.7%, IV 1.4% and EO 0.5%), per the official AHV/IV leaflet 2.01 valid from 1 January 2026. Unlike ALV and BVG, there is no upper salary ceiling for AHV/IV/EO - the 5.3% applies to the whole salary.
How much BVG pension comes off my salary?
The legal minimum savings credits on the coordinated salary (gross minus the CHF 26,460 coordination deduction, capped at CHF 64,260) are 7% for ages 25-34, 10% for 35-44, 15% for 45-54 and 18% from 55. BVG joins once you earn at least CHF 22,680 per year. Employers must pay at least half, so most employees see roughly half of those percentages on their payslip - many plans are more generous than the minimum.
How accurate is the income tax estimate?
The canton selector uses indicative effective rates for a single taxpayer in the canton capital without church tax, aligned with Federal Tax Administration (ESTV) reference figures - for example, roughly CHF 7,600 total tax on CHF 100,000 in Zug versus more than CHF 19,200 in the most expensive cantons. Your exact bill depends on marital status, church tax, commune, deductions and, for B-permit holders, the withholding tax tables. Treat the result as a solid planning estimate, not a tax return.
Does the calculator include health insurance?
No. Mandatory KVG health insurance is not a salary deduction in Switzerland - you pay the insurer directly. Per BAG, adults paid an average premium of CHF 465.30 per month in 2026. Subtract it from the calculated net yourself to see your true disposable income.
Is the 13th salary included?
Enter the total gross you expect for the year, including any 13th salary or bonus. The calculator then divides the net across 12 months. If you prefer to model 13 payouts, divide the annual net shown by 13 instead of 12 - the yearly result is identical.