Individual taxation for married couples: tax burden varies according to income share
An example: federal taxes per year, married couple with two children, total income CHF200,000 ($250,000): the tax burden depends on how the spouses have divided their workload; deductions for double earners, married couples, children and health insurance taken into account; figures in Swiss francs.
If both spouses earn CHF100,000 each (50:50 ratio), their tax burden would fall from CHF6,733 to CHF2,696 as a result of the reform. If only one of the two partners earns a salary (100:0) totalling CHF200,000, their taxes would increase from CHF8,566 to CHF11,321.
* Base tax rates: Implementation variant of the House of Representatives of May 7, 2025
* Base tax rates: Implementation variant of the House of Representatives of May 7, 2025
