Freelancer tax in Switzerland
Self-employed people in Switzerland (Einzelfirma) are taxed at three levels — federal, cantonal and communal — plus AHV/AVS social contributions. Here are the 2025 headline figures.
The headline figures (2025/26)
- Direct federal income tax is progressive up to 11.5%; cantonal and communal income taxes apply on top and vary a lot by location.
- AHV/AVS social contributions run up to 10.0% of net business income (minimum CHF 530/year), and are tax-deductible.
- VAT (MWST) is 8.1% standard; registration is mandatory once worldwide turnover reaches CHF 100,000.
Quick tax estimate
A general self-employed estimate — pick your region below. Your exact Switzerland figures are listed above.
A dedicated Switzerland calculator is on the way — this gives a general estimate. Use the accurate Switzerland rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). Simplified estimate for planning only — not tax advice.
Switzerland freelancer tax — FAQ
How much tax do the self-employed pay in Switzerland?
Federal income tax up to 11.5%, plus cantonal and communal income tax (which vary widely by canton), and AHV/AVS social contributions up to 10%. Your total depends heavily on where you live.
When must I register for Swiss VAT?
Once your annual worldwide turnover reaches CHF 100,000. The standard MWST rate is 8.1%.
Figures are 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.