DoubleTaxationImpuestos sobre el sueldo: Suiza
Cuántos impuestos y aportes se pagan por un sueldo (Suiza), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | CHF 55.776 ≈ EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Direkte Bundessteuer | CHF 298 ≈ EUR 321 |
| Staatssteuer Kanton Zürich | CHF 1.596 ≈ EUR 1.717 |
| Gemeindesteuer Stadt Zürich | CHF 1.999 ≈ EUR 2.150 |
| Personalsteuer | CHF 24 ≈ EUR 26 |
| Aportes del trabajador | |
| AHV/IV/EO | CHF 2.956 ≈ EUR 3.180 |
| ALV | CHF 614 ≈ EUR 660 |
| Sueldo neto | CHF 48.290 ≈ EUR 51.947 |
| Contribuciones e impuestos del empleador | |
| AHV/IV/EO | CHF 2.956 ≈ EUR 3.180 |
| ALV | CHF 614 ≈ EUR 660 |
| Costo laboral del empleador | CHF 59.346 ≈ EUR 63.840 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Cifras oficiales de la OCDE para el salario promedio (Taxing Wages 2026, datos de 2025): carga impositiva del trabajador 18,1 %, con contribuciones del empleador 23,0 %. OECD
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
Besteuerung nach dem Aufwand (Pauschalbesteuerung)
Para quién: Non-Swiss nationals who become fully tax-liable for the first time or after at least 10 years of absence and have no gainful activity in Switzerland.
Income tax is replaced by tax on worldwide living expenses: at least 7 times the rent or rental value (or 3 times the board-and-lodging price), with a federal minimum base of CHF 435,000 (2026) and a control calculation on Swiss-source income. Abolished for cantonal and communal taxes in the canton of Zurich (vote of 8 Feb 2009); other cantons set their own minimum.
Base legal: Art. 14 DBG; Art. 6 StHG
Quellensteuer und nachträgliche ordentliche Veranlagung
Para quién: Foreign employees resident in Switzerland without a settlement (C) permit, and non-residents with Swiss employment income.
The employer withholds tax from each payment at the withholding-tax rates of the canton of residence. If annual gross pay is CHF 120,000 or more, a subsequent ordinary assessment (NOV) is mandatory; below that it is available on request, allowing actual deductions to be claimed.
Base legal: Art. 83–89a, 99a DBG; Quellensteuerverordnung (QStV), Art. 9
Abzug besonderer Berufskosten von Expatriates (ExpaV)
Para quién: Executives and specialists with special qualifications temporarily assigned to Switzerland by a foreign employer for no more than 5 years.
In addition to ordinary professional expenses: moving and travel costs, reasonable Swiss housing costs while keeping a home abroad, and children's foreign-language private school fees; housing and moving costs may instead be deducted as a flat CHF 1,500 a month.
Vereinfachtes Abrechnungsverfahren
Para quién: Low-paid employees: up to CHF 22,680 a year per employer, where the employer's total payroll does not exceed CHF 60,480 (not for companies limited by shares or cooperatives).
Tax is withheld at a single simplified rate together with social contributions and paid via the AHV compensation fund; the income is then not included in the ordinary assessment.
Base legal: Art. 37a DBG; Art. 11 Abs. 4 StHG; Bundesgesetz gegen die Schwarzarbeit (BGSA) — Kantonales Steueramt Zürich
Teilbesteuerung von Dividenden aus qualifizierten Beteiligungen
Para quién: Swiss residents holding at least 10% of the capital of a company or cooperative.
Dividends and other distributions from such a holding are 70% taxable for federal tax and at least 50% for cantonal tax (cantons may tax more). Gains on selling privately held securities are generally tax-free in Switzerland.
Base legal: Art. 20 Abs. 1bis, Art. 16 Abs. 3 DBG; Art. 7 Abs. 1 StHG
Gesonderte Besteuerung von Kapitalleistungen aus Vorsorge
Para quién: People receiving a lump sum from a pension fund (pillar 2) or pillar 3a, and payments on death or for lasting harm to health.
Such payments are taxed separately from other income: federal tax at one fifth of the normal scale, without social deductions; cantons also tax them separately under their own rules. For people living abroad, the tax is withheld at source.
Base legal: Art. 38, Art. 96 DBG; Art. 11 Abs. 3 StHG
Residencia fiscal
Criterios de residencia fiscal: Suiza
- Una vivienda y la familia en Suiza establecen un domicilio fiscal (Wohnsitz): es residente en Suiza con obligación tributaria ilimitada (impuestos federal, cantonal y municipal sobre la renta mundial).
- Permaneció en Suiza al menos 30 días trabajando (o 90 días sin trabajar), una estadía fiscal (Aufenthalt): es residente en Suiza desde el primer día de su estadía.
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Residence in the city of Zurich (as in the OECD): federal direct tax, cantonal and communal taxes (2026 multipliers: canton 95%, city 119% of the simple tax) and the CHF 24 personal tax; church tax excluded.
- Ordinary assessment. Foreign nationals without a C permit are taxed at source (Quellensteuer), so the final amount may differ.
- Deductions: AHV/IV/EO 5.3%, unemployment 1.1% (up to CHF 148,200), employee BVG pension contribution at 7.83% of coordinated pay (OECD estimate; pay less CHF 26,460, no upper limit); professional expenses 3% of net pay (CHF 2,000–4,000); insurance premiums at the maximum CHF 1,800 (federal) and CHF 2,900 (Zurich). Taxable income is not rounded down to CHF 100 (a difference of a few francs) so that the marginal rate does not depend on the rounding step.
- As in the OECD, non-tax compulsory payments are not counted as taxes: health insurance premiums, BVG pension contributions, accident insurance and family-allowance fund contributions.
- Impuestos locales: localidad: Zurich (canton and city of Zurich)
- Período fiscal: 2026-01-01 – 2026-12-31
- Tipo de cambio: 1 EUR = 0.9296 CHF (ECB euro foreign exchange reference rate (CHF), 02/01/2026)
Fuentes
- ESTV, Rundschreiben 2-215-D-2025 vom 11.09.2025: Tarif Art. 36 DBG und Abzüge für 2026
- Kanton Zürich: Verordnung über den Ausgleich der kalten Progression ab 1. Januar 2026 (§ 35 StG — Tarif)
- ESTV Steuerrechner 2026, Zürich (Steuerfuss 95 % / 119 %, Personalsteuer 24 CHF, Versicherungsabzug 2 900 CHF, Berufsauslagen 2 000–4 000 CHF)
- Swissmem: Sozialversicherungsbeiträge 2026 (AHV/IV/EO 5,3 %, ALV 1,1 % bis 148 200 CHF, BVG)
- Informationsstelle AHV/IV: Sozialversicherungen in der Schweiz, Stand 1.1.2026 (BVG-Grenzbeträge)
- Regierungsrat Zürich, RRB 2010/1776 (Abschaffung der Aufwandbesteuerung im Kanton)
- OECD Taxing Wages 2026, Switzerland
Datos revisados: 01/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.