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
- 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 country below. Your exact Switzerland figures are listed above.
MoneyFeed doesn't have a dedicated Switzerland calculator yet — this gives a general estimate. Use the accurate Switzerland rates above for your filing.
Estimates use 2025/26 UK figures (HMRC): the £12,570 Personal Allowance, Income Tax bands (20% / 40% / 45%) and Class 4 National Insurance (6% between £12,570 and £50,270, then 2%). Scottish income tax rates and Class 2 NI are not modelled. 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 current headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.