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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,NIAT,XDC,S_C0,AW167,_Z,A,2025,66259.074757,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance."
    },
    {
      "id": "at.ref_net_income.aw67.ty2025",
      "jurisdiction": "AT",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "threshold",
      "concept": "reference.netIncome.AW67",
      "label": "Net income after tax and employee contributions at 67% of the average wage",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 3087500,
        "currency": "EUR"
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      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT NIAT XDC / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,NIAT,XDC,S_C0,AW67,_Z,A,2025,30874.998205,2,0,A,_Z"
      },
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      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance."
    },
    {
      "id": "at.ref_statutory_bands.ty2025",
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      "taxYear": 2025,
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      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.statutoryBands",
      "label": "Central government income tax schedule as published, 2025",
      "value": {
        "kind": "brackets",
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        "currency": "EUR",
        "brackets": [
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "contentHash": "sha256:186bc065fbf84652e6b24b159631caa2742ba264cde5dc83c9deaad61b1bb155",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / AUT MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,48,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,50,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,55,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,13308,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,21617,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,35836,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,69166,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,103072,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,1000000,1,A,0"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
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        "authorityName": "Organisation for Economic Co-operation and Development",
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      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: surtax of 2% read as applying to taxable income. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: surtax of 2% read as applying to gross earnings."
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        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
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        "retrievedBy": "api",
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        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,SRT,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,2,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,190000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,135000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,45000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,18200,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,37,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,45,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\r"
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      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: surtax of 2% read as applying to taxable income. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: surtax of 2% read as applying to gross earnings."
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        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:67a0c8a751b6aebbbac05361292c79aaf470796ea8368553f50aa377761b5eef",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.523271,2,0,A,_Z"
      },
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        "status": "ingested",
        "testIds": []
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance."
    },
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      "id": "au.ref_average_combined_rate.aw167.ty2025",
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      "effectiveTo": "2025-12-31",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:6dd66d7cd08af2b7b875175bdcfcdb645812b17c40b4488936589105ae6fb2ec",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,28.717089,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance."
    },
    {
      "id": "au.ref_average_combined_rate.aw67.ty2025",
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        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:579968777ad0ea4f4990a5a6c08b5fbb65306ef3ac2530647868ec6cb203f37d",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NIAT XDC / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NIAT,XDC,S_C0,AW167,_Z,A,2025,106256.358967,2,0,A,_Z"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance."
    },
    {
      "id": "ca.ref_net_income.aw67.ty2025",
      "jurisdiction": "CA",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "threshold",
      "concept": "reference.netIncome.AW67",
      "label": "Net income after tax and employee contributions at 67% of the average wage",
      "value": {
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        "value": 4820552,
        "currency": "CAD"
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:8df34dd907afd048c3dfe2c1eb96b2a64d43b14b8fab4e5da719934ef67913f6",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NIAT XDC / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NIAT,XDC,S_C0,AW67,_Z,A,2025,48205.51534,2,0,A,_Z"
      },
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance."
    },
    {
      "id": "ca.ref_statutory_bands.ty2025",
      "jurisdiction": "CA",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.statutoryBands",
      "label": "Central government income tax schedule as published, 2025",
      "value": {
        "kind": "brackets",
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        "currency": "CAD",
        "brackets": [
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            "rate": 0.145
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            "rate": 0.205
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            "rate": 0.29
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:739b692195765faed459a58d5546ecd1d59b1a1381512b48511addeea4d58bf4",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / CAN MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,14.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,26,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,29,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,57375,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,114750,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,177882,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,253414,1,A,0"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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      "maxAgeDays": 400,
      "id": "ch.calculation.tax_round.ty2025",
      "concept": "ch.calculation.taxRound",
      "label": "Tax liability rounding unit",
      "domain": "rounding",
      "value": {
        "kind": "rounding",
        "mode": "halfUp",
        "unitMinor": 100
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    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.calculation.taxable_floor.ty2025",
      "concept": "ch.calculation.taxableFloor",
      "label": "Taxable income rounding unit",
      "domain": "rounding",
      "value": {
        "kind": "rounding",
        "mode": "down",
        "unitMinor": 10000
      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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      "label": "Direct federal tax schedule, single person",
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        "brackets": [
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    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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      "label": "Minimum billed direct federal tax",
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        "value": 2500,
        "currency": "CHF"
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    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
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      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.insurance.federal.single.ty2025",
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      "label": "Federal maximum insurance deduction, single person",
      "domain": "threshold",
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        "kind": "scalar",
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        "value": 180000,
        "currency": "CHF"
      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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        "value": 290000,
        "currency": "CHF"
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    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.pension.offset_ratio.ty2025",
      "concept": "ch.pension.offsetRatio",
      "label": "Second-pillar coordinated-income offset ratio",
      "domain": "rate",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.875
      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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      "label": "Representative employee second-pillar pension rate used as a tax deduction",
      "domain": "rate",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.0783
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    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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        "value": 3024000,
        "currency": "CHF"
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    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance."
    },
    {
      "id": "ch.ref_marginal_rate.aw100.ty2025",
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "concept": "reference.marginalRate.AW100",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:46559ea67ab853b0f795666fb298f642da70de7d3758ee6f976ecc1d10fe3a4a",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,28.077971,2,0,A,_Z"
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      "verification": {
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      "confidence": "medium",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance."
    },
    {
      "id": "ch.ref_marginal_rate.aw167.ty2025",
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.marginalRate.AW167",
      "label": "Net personal marginal tax rate at 167% of the average wage",
      "value": {
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,31.79535,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance."
    },
    {
      "id": "ch.ref_marginal_rate.aw67.ty2025",
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.marginalRate.AW67",
      "label": "Net personal marginal tax rate at 67% of the average wage",
      "value": {
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        "value": 0.21692791
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:ac7db3013415f8ab75902f9c50f1bb280b087417ae242ce2cf7fd4dfcfcc79ed",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,21.692791,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance."
    },
    {
      "id": "ch.ref_net_income.aw100.ty2025",
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "threshold",
      "concept": "reference.netIncome.AW100",
      "label": "Net income after tax and employee contributions at the average wage",
      "value": {
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        "unit": "money",
        "value": 8253556,
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      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:46c52e416a899fdc5eed08a235ee52f4643c88b904a7a8a2f84df8d71f4991e6",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NIAT XDC / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NIAT,XDC,S_C0,AW100,_Z,A,2025,82535.557823,2,0,A,_Z"
      },
      "verification": {
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        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance."
    },
    {
      "id": "ch.ref_net_income.aw167.ty2025",
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "label": "Net income after tax and employee contributions at 167% of the average wage",
      "value": {
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        "value": 12968188,
        "currency": "CHF"
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      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NIAT XDC / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NIAT,XDC,S_C0,AW167,_Z,A,2025,129681.877887,2,0,A,_Z"
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      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance."
    },
    {
      "id": "ch.ref_net_income.aw67.ty2025",
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "source": {
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NIAT,XDC,S_C0,AW67,_Z,A,2025,57385.831641,2,0,A,_Z"
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance."
    },
    {
      "id": "ch.ref_statutory_bands.ty2025",
      "jurisdiction": "CH",
      "taxYear": 2025,
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      "effectiveTo": "2025-12-31",
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          {
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          },
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            "from": 18490000,
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            "rate": 0.132
          },
          {
            "from": 79330000,
            "to": null,
            "rate": 0.155
          }
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:0d147e6fc2a8092b6a9ed2d3571161fcfef55fdb63ea5c8d4a4a541fa58b9420",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / CHE MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,0.77,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,0.88,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,2.64,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,2.97,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,5.94,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,6.6,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,8.8,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,11,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,13.2,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L11,_Z,2025,15.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,43500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,58000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,76100,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,82000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,108800,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,141500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,184900,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,793300,1,A,0"
      },
      "verification": {
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        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
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      "maxAgeDays": 400,
      "id": "ch.social.employee.ty2025",
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      "label": "Employee social security schedule",
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        "currency": "CHF",
        "brackets": [
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    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
      "verification": {
        "status": "ingested",
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      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.social.old_age.ty2025",
      "concept": "ch.social.oldAge",
      "label": "Employee old-age and disability insurance",
      "domain": "rate",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.053
      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
      "verification": {
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      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.social.unemployment.ty2025",
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      "label": "Employee unemployment insurance below the ceiling",
      "domain": "rate",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.011
      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
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        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
      "verification": {
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      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.social.unemployment_ceiling.ty2025",
      "concept": "ch.social.unemploymentCeiling",
      "label": "Unemployment insurance income ceiling",
      "domain": "threshold",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 14820000,
        "currency": "CHF"
      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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        "value": 400000,
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    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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      "taxYear": 2025,
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
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      "id": "ch.work.rate.ty2025",
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      "label": "Work-expense deduction rate",
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      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
      "verification": {
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        "testIds": []
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      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.zurich.bands.single.ty2025",
      "concept": "ch.zurich.bands.single",
      "label": "Zurich basic income tax schedule, single person",
      "domain": "rate",
      "value": {
        "kind": "brackets",
        "unit": "ratio",
        "currency": "CHF",
        "brackets": [
          {
            "from": 0,
            "to": 690000,
            "rate": 0
          },
          {
            "from": 690000,
            "to": 1180000,
            "rate": 0.02
          },
          {
            "from": 1180000,
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          {
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          {
            "from": 2450000,
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          },
          {
            "from": 3410000,
            "to": 4510000,
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          },
          {
            "from": 4510000,
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            "rate": 0.07
          },
          {
            "from": 5800000,
            "to": 7540000,
            "rate": 0.08
          },
          {
            "from": 7540000,
            "to": 10900000,
            "rate": 0.09
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          {
            "from": 10900000,
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            "rate": 0.1
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          {
            "from": 14220000,
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            "rate": 0.11
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          {
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            "rate": 0.12
          },
          {
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            "to": null,
            "rate": 0.13
          }
        ]
      }
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
        "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html",
        "documentDate": "2026-04-22",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48",
        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "id": "ch.zurich.multiplier.ty2025",
      "concept": "ch.zurich.multiplier",
      "label": "Canton and city of Zurich tax multiplier",
      "domain": "rate",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 2.17
      },
      "notes": "The parameter table and 98 plus 119 components give 2.17. Nearby narrative text still says 2.19 and is treated as stale prose."
    },
    {
      "jurisdiction": "CH",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "source": {
        "authorityId": "OECD-TAXING-WAGES",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations",
        "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
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        "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations",
        "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e"
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL GEBT XDC / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,GEBT,XDC,S_C0,AW67,_Z,A,2025,9515240.84,2,0,A,_Z"
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      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance."
    },
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      "effectiveTo": "2025-12-31",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,10.25,2,0,A,_Z"
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      "verification": {
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      "confidence": "medium",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance."
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      "id": "cl.ref_marginal_rate.aw167.ty2025",
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      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "concept": "reference.marginalRate.AW167",
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        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,10.25,2,0,A,_Z"
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      "verification": {
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      "confidence": "medium",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance."
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      "effectiveTo": "2025-12-31",
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        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:d8d6c51fdbfc13f8981249fd72b63608a449a2350c90178312244f29f43aad87",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7,2,0,A,_Z"
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance."
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    {
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      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "contentHash": "sha256:98ff4f1411b5e5996128b30d54aff2e8ad383f484fabd3bcce38ad33cdd84242",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NIAT XDC / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NIAT,XDC,S_C0,AW100,_Z,A,2025,13191888.97,2,0,A,_Z"
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      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance."
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    {
      "id": "cl.ref_net_income.aw167.ty2025",
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      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance."
    },
    {
      "id": "cl.ref_net_income.aw67.ty2025",
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        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "locator": "DSD_TAX_PIT@DF_PIT_CENT / CHL MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,4,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,8,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,13.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,23,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,30.4,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,11143170,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,24762600,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,41271000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,57779400,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,74287800,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,99050400,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,255880200,1,A,0"
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      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance."
    },
    {
      "id": "co.ref_marginal_rate.aw67.ty2025",
      "jurisdiction": "CO",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.marginalRate.AW67",
      "label": "Net personal marginal tax rate at 67% of the average wage",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:6b6be5bc2e3456f1f00f33772a82d1ebfe3e3917d8f2e2ebe41bd472ea5dde10",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z"
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      "verification": {
        "status": "ingested",
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      "confidence": "medium",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance."
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    {
      "id": "co.ref_net_income.aw100.ty2025",
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      "effectiveTo": "2025-12-31",
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        "authorityName": "Organisation for Economic Co-operation and Development",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NIAT XDC / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NIAT,XDC,S_C0,AW100,_Z,A,2025,31542293,2,0,A,_Z"
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      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance."
    },
    {
      "id": "co.ref_net_income.aw167.ty2025",
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      "effectiveTo": "2025-12-31",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NIAT XDC / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NIAT,XDC,S_C0,AW167,_Z,A,2025,52675629.31,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance."
    },
    {
      "id": "co.ref_net_income.aw67.ty2025",
      "jurisdiction": "CO",
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      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "label": "Net income after tax and employee contributions at 67% of the average wage",
      "value": {
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NIAT XDC / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NIAT,XDC,S_C0,AW67,_Z,A,2025,21133336.31,2,0,A,_Z"
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance."
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        "authorityName": "Organisation for Economic Co-operation and Development",
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        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:44591a272f54036b447c87435f3077e71c1a1a04667a8d318e297e7db48b2083",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / COL MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,19,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,37,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,39,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,54281000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,84658000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,204176000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,431757000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,944687000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,1543769000,1,A,0"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
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        "authorityName": "Organisation for Economic Co-operation and Development",
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        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:5b345eccef4a15477a47fe2344a20cdcbd62af082eeddbba245aa8f72cb37b9a",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / CRI MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,20,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,15,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,849903.616438,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,56940000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28476000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16224000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,11064000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,25,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,10,1,A,0\r"
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      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Allowance and ladder only; no surtax, credit, sub-central tax or social security applies. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.33 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax."
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      "effectiveTo": "2025-12-31",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "retrievedBy": "api",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NIAT XDC / S_C0 AW167 / 2025",
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      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance."
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NIAT XDC / S_C0 AW67 / 2025",
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance."
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,GEBT,XDC,S_C0,AW67,_Z,A,2025,391778.237386,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance."
    },
    {
      "id": "cz.ref_marginal_rate.aw100.ty2025",
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        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance."
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      "verification": {
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      "confidence": "medium",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance."
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    {
      "id": "cz.ref_marginal_rate.aw67.ty2025",
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    {
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      "label": "Net income after tax and employee contributions at the average wage",
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      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance."
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    {
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      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance."
    },
    {
      "id": "cz.ref_net_income.aw67.ty2025",
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    {
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      "confidence": "medium",
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      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
    {
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      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 30840 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 30840 applied against the tax due."
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    {
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    {
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    {
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    {
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      "confidence": "medium",
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      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
    {
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    },
    {
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    {
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    {
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    },
    {
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    },
    {
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    },
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        "quote": "<Cube currency='CHF' rate='0.9405'/>"
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    {
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      "concept": "incomeTax.paTaperThreshold",
      "label": "Income at which the personal allowance starts to taper, 2025 to 2026",
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        "kind": "scalar",
        "unit": "money",
        "value": 10000000,
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        "authorityName": "HM Revenue and Customs",
        "documentTitle": "Income Tax rates and allowances for current and past years",
        "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "documentDate": "2026-04-06",
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        "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4",
        "locator": "Personal Allowances table, Income limit for Personal Allowance, 2025 to 2026 column",
        "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero."
      },
      "notes": "Creates an effective 60% marginal band above this point, which most take-home calculators omit."
    },
    {
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      "taxYear": 2026,
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      },
      "confidence": "high",
      "maxAgeDays": 400,
      "id": "gb.income_tax.pa_taper_threshold.ty2026",
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      "label": "Income at which the personal allowance starts to taper, 2026 to 2027",
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        "documentTitle": "Income Tax rates and allowances for current and past years",
        "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "documentDate": "2026-04-06",
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        "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4",
        "locator": "Personal Allowances table, Income limit for Personal Allowance, 2026 to 2027 column",
        "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero."
      },
      "notes": "Creates an effective 60% marginal band above this point, which most take-home calculators omit."
    },
    {
      "jurisdiction": "GB",
      "taxYear": 2023,
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      "effectiveTo": "2024-04-05",
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      "confidence": "high",
      "maxAgeDays": 400,
      "id": "gb.income_tax.personal_allowance.ty2023",
      "domain": "exclusion",
      "concept": "incomeTax.personalAllowance",
      "label": "UK personal allowance, 2023 to 2024",
      "value": {
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        "value": 1257000,
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      "source": {
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        "authorityName": "HM Revenue and Customs",
        "documentTitle": "Income Tax rates and allowances for current and past years",
        "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "documentDate": "2026-04-06",
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        "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4",
        "locator": "Personal Allowances table, Personal Allowance, 2023 to 2024 column",
        "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero."
      },
      "crossCheck": [
        {
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          "authority": "INTERNATIONAL_ORG",
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          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
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      ]
    },
    {
      "jurisdiction": "GB",
      "taxYear": 2024,
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      },
      "confidence": "high",
      "maxAgeDays": 400,
      "id": "gb.income_tax.personal_allowance.ty2024",
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      "concept": "incomeTax.personalAllowance",
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        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
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        "locator": "Personal Allowances table, Personal Allowance, 2024 to 2025 column",
        "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero."
      },
      "crossCheck": [
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          "locator": "GBR / incomeTax.personalAllowance / period 2024",
          "quote": "12570"
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      ]
    },
    {
      "jurisdiction": "GB",
      "taxYear": 2025,
      "effectiveFrom": "2025-04-06",
      "effectiveTo": "2026-04-05",
      "verification": {
        "status": "verified",
        "testIds": [
          "GB/2025/single-150000",
          "GB/2025/single-60000"
        ],
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      },
      "confidence": "high",
      "maxAgeDays": 400,
      "id": "gb.income_tax.personal_allowance.ty2025",
      "domain": "exclusion",
      "concept": "incomeTax.personalAllowance",
      "label": "UK personal allowance, 2025 to 2026",
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        "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
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        "locator": "Personal Allowances table, Personal Allowance, 2025 to 2026 column",
        "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero."
      },
      "crossCheck": [
        {
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          "authority": "INTERNATIONAL_ORG",
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          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
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          "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4",
          "locator": "GBR / incomeTax.personalAllowance / period 2025",
          "quote": "12570"
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      ]
    },
    {
      "jurisdiction": "GB",
      "taxYear": 2026,
      "effectiveFrom": "2026-04-06",
      "effectiveTo": "2027-04-05",
      "verification": {
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        "testIds": [
          "GB/2026/single-150000",
          "GB/2026/single-60000"
        ],
        "secondPassBy": "oecd-sdmx",
        "secondPassAt": "2026-09-06"
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "id": "gb.income_tax.personal_allowance.ty2026",
      "domain": "exclusion",
      "concept": "incomeTax.personalAllowance",
      "label": "UK personal allowance, 2026 to 2027",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 1257000,
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        "documentTitle": "Income Tax rates and allowances for current and past years",
        "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "documentDate": "2026-04-06",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4",
        "locator": "Personal Allowances table, Personal Allowance, 2026 to 2027 column",
        "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero."
      },
      "crossCheck": [
        {
          "authorityId": "OECD",
          "authority": "INTERNATIONAL_ORG",
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          "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
          "retrievedAt": "2026-09-06",
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          "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4",
          "locator": "GBR / incomeTax.personalAllowance / period 2025 (our rule is taxYear 2026; periods do not align)",
          "quote": "12570"
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      ]
    },
    {
      "id": "gb.ni.class1_employee.ty2024",
      "jurisdiction": "GB",
      "taxYear": 2024,
      "effectiveFrom": "2024-04-06",
      "effectiveTo": "2025-04-05",
      "domain": "rate",
      "concept": "ni.class1Employee",
      "label": "UK employee Class 1 National Insurance, category A, 2024 to 2025",
      "value": {
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        "unit": "ratio",
        "currency": "GBP",
        "brackets": [
          {
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            "to": 1258400,
            "rate": 0
          },
          {
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            "to": 5028400,
            "rate": 0.08
          },
          {
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            "to": null,
            "rate": 0.02
          }
        ]
      },
      "source": {
        "authorityId": "GB-HMRC",
        "authority": "FOREIGN_AUTHORITY",
        "authorityName": "HM Revenue and Customs",
        "documentTitle": "Rates and allowances: National Insurance contributions",
        "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions",
        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions",
        "documentDate": "2026-04-06",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431",
        "locator": "Class 1 weekly thresholds and employee rates, 2024 to 2025 column, annualised at 52 weeks",
        "quote": "1.1 Weekly thresholds £ per week 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 6 July 2022 to 5 April 2023 Lower Earnings Limit ( LEL ) Employees do not pay National Insurance but get the benefits of paying £129 £125 £123 £123 £123 Primary Threshold ( PT ) Employees start paying National Insurance £242 £242 £242 £242 £242 Secondary Threshold ( ST ) Employers start paying National Insurance £96 £96 £175 £175 £175 Upper Earnings Limit ( UEL ) All employees pay a lower rate of National Insurance above this point £967 £967 £967 £967 £967 Upper Secondar\n\n2.2 Employee rates This table shows how much employers deduct from employees’ pay. Percentage rate 2026 to 2027 2025 to 2026 2024 to 2025 From 6 January 2024 to 5 April 2024 From 6 April 2023 to 5 January 2024 From 6 November 2022 to 5 April 2023 Between Primary Threshold and Upper Earnings Limit 8% 8% 8% 10% 12% 12% Above Upper Earnings Limit 2% 2% 2% 2% 2% 2% Married women’s reduced rate between primary threshold a"
      },
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        "testIds": [],
        "secondPassBy": "oecd-sdmx",
        "secondPassAt": "2026-09-06"
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Category A. GOV.UK publishes these thresholds per pay period, never per year, so the annual figures here are a stated conversion and not a published number: the primary threshold of £242 a week is annualised at 52 weeks to £12584. The monthly table gives £1048 a month, which annualises to £12576, so a monthly-paid employee has a different annual threshold. The OECD publishes £12,570 for this, being the income tax personal allowance rather than either pay-period figure. All three readings are defensible and they disagree; this rule takes the weekly one. Assessed on gross pay, not on income after the personal allowance.",
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          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2024",
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          "locator": "GBR / ni.class1Employee / period 2024",
          "quote": "0-12570@0.00% 12570-50270@8.00% 50270-∞@2.00% (accepted difference: OECD annualises the UK primary threshold to £12,570 and the upper earnings limit to £50,270. This rule holds £12,584 and £50,284.)"
        }
      ]
    },
    {
      "id": "gb.ni.class1_employee.ty2025",
      "jurisdiction": "GB",
      "taxYear": 2025,
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      "effectiveTo": "2026-04-05",
      "domain": "rate",
      "concept": "ni.class1Employee",
      "label": "UK employee Class 1 National Insurance, category A, 2025 to 2026",
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      },
      "source": {
        "authorityId": "GB-HMRC",
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        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions",
        "documentDate": "2026-04-06",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431",
        "locator": "Class 1 weekly thresholds and employee rates, 2025 to 2026 column, annualised at 52 weeks",
        "quote": "1.1 Weekly thresholds £ per week 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 6 July 2022 to 5 April 2023 Lower Earnings Limit ( LEL ) Employees do not pay National Insurance but get the benefits of paying £129 £125 £123 £123 £123 Primary Threshold ( PT ) Employees start paying National Insurance £242 £242 £242 £242 £242 Secondary Threshold ( ST ) Employers start paying National Insurance £96 £96 £175 £175 £175 Upper Earnings Limit ( UEL ) All employees pay a lower rate of National Insurance above this point £967 £967 £967 £967 £967 Upper Secondar\n\n2.2 Employee rates This table shows how much employers deduct from employees’ pay. Percentage rate 2026 to 2027 2025 to 2026 2024 to 2025 From 6 January 2024 to 5 April 2024 From 6 April 2023 to 5 January 2024 From 6 November 2022 to 5 April 2023 Between Primary Threshold and Upper Earnings Limit 8% 8% 8% 10% 12% 12% Above Upper Earnings Limit 2% 2% 2% 2% 2% 2% Married women’s reduced rate between primary threshold a"
      },
      "verification": {
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        "testIds": [],
        "secondPassBy": "oecd-sdmx",
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      "notes": "Category A. GOV.UK publishes these thresholds per pay period, never per year, so the annual figures here are a stated conversion and not a published number: the primary threshold of £242 a week is annualised at 52 weeks to £12584. The monthly table gives £1048 a month, which annualises to £12576, so a monthly-paid employee has a different annual threshold. The OECD publishes £12,570 for this, being the income tax personal allowance rather than either pay-period figure. All three readings are defensible and they disagree; this rule takes the weekly one. Assessed on gross pay, not on income after the personal allowance.",
      "crossCheck": [
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          "authorityId": "OECD",
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          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025",
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          "locator": "GBR / ni.class1Employee / period 2025",
          "quote": "0-12570@0.00% 12570-50270@8.00% 50270-∞@2.00% (accepted difference: OECD annualises the UK primary threshold to £12,570 and the upper earnings limit to £50,270. This rule holds £12,584 and £50,284.)"
        }
      ]
    },
    {
      "id": "gb.ni.class1_employee.ty2026",
      "jurisdiction": "GB",
      "taxYear": 2026,
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        "authority": "FOREIGN_AUTHORITY",
        "authorityName": "HM Revenue and Customs",
        "documentTitle": "Rates and allowances: National Insurance contributions",
        "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions",
        "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions",
        "documentDate": "2026-04-06",
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        "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431",
        "locator": "Class 1 weekly thresholds and employee rates, 2026 to 2027 column, annualised at 52 weeks",
        "quote": "1.1 Weekly thresholds £ per week 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 6 July 2022 to 5 April 2023 Lower Earnings Limit ( LEL ) Employees do not pay National Insurance but get the benefits of paying £129 £125 £123 £123 £123 Primary Threshold ( PT ) Employees start paying National Insurance £242 £242 £242 £242 £242 Secondary Threshold ( ST ) Employers start paying National Insurance £96 £96 £175 £175 £175 Upper Earnings Limit ( UEL ) All employees pay a lower rate of National Insurance above this point £967 £967 £967 £967 £967 Upper Secondar\n\n2.2 Employee rates This table shows how much employers deduct from employees’ pay. Percentage rate 2026 to 2027 2025 to 2026 2024 to 2025 From 6 January 2024 to 5 April 2024 From 6 April 2023 to 5 January 2024 From 6 November 2022 to 5 April 2023 Between Primary Threshold and Upper Earnings Limit 8% 8% 8% 10% 12% 12% Above Upper Earnings Limit 2% 2% 2% 2% 2% 2% Married women’s reduced rate between primary threshold a"
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      "notes": "Category A. GOV.UK publishes these thresholds per pay period, never per year, so the annual figures here are a stated conversion and not a published number: the primary threshold of £242 a week is annualised at 52 weeks to £12584. The monthly table gives £1048 a month, which annualises to £12576, so a monthly-paid employee has a different annual threshold. The OECD publishes £12,570 for this, being the income tax personal allowance rather than either pay-period figure. All three readings are defensible and they disagree; this rule takes the weekly one. Assessed on gross pay, not on income after the personal allowance.",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance."
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        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),HUN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\r"
      },
      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: allowance and ladder only."
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    {
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance."
    },
    {
      "id": "hu.ref_marginal_rate.aw67.ty2025",
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    },
    {
      "id": "hu.ref_net_income.aw100.ty2025",
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    },
    {
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    },
    {
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    },
    {
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      "confidence": "medium",
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    {
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        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),HUN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\r"
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      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: allowance and ladder only."
    },
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    },
    {
      "id": "ie.ref_average_combined_rate.aw167.ty2025",
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    },
    {
      "id": "ie.ref_average_combined_rate.aw67.ty2025",
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    {
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    {
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,GEBT,XDC,S_C0,AW67,_Z,A,2025,40372.712752,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance."
    },
    {
      "id": "ie.ref_marginal_rate.aw100.ty2025",
      "jurisdiction": "IE",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,47.1,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance."
    },
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      "id": "ie.ref_marginal_rate.aw167.ty2025",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "contentHash": "sha256:d5c6d4d0bc4f0c7ec26498e35b7d6ad88e3a4a0cb3bb519ad50bd3c4f9d59fb1",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,52.1,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance."
    },
    {
      "id": "ie.ref_marginal_rate.aw67.ty2025",
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      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.marginalRate.AW67",
      "label": "Net personal marginal tax rate at 67% of the average wage",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
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        "retrievedAt": "2026-09-06",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,27.1,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
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      "confidence": "medium",
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance."
    },
    {
      "id": "ie.ref_net_income.aw100.ty2025",
      "jurisdiction": "IE",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "label": "Net income after tax and employee contributions at the average wage",
      "value": {
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        "value": 4513037,
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NIAT XDC / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NIAT,XDC,S_C0,AW100,_Z,A,2025,45130.36574,2,0,A,_Z"
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      "verification": {
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance."
    },
    {
      "id": "ie.ref_net_income.aw167.ty2025",
      "jurisdiction": "IE",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "label": "Net income after tax and employee contributions at 167% of the average wage",
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
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        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NIAT XDC / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NIAT,XDC,S_C0,AW167,_Z,A,2025,64958.206137,2,0,A,_Z"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance."
    },
    {
      "id": "ie.ref_net_income.aw67.ty2025",
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:88297783325d3ecb4c9568aba1772ae68de011c3f59f5252556f54dcfb8ee5dd",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NIAT XDC / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NIAT,XDC,S_C0,AW67,_Z,A,2025,33885.707596,2,0,A,_Z"
      },
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance."
    },
    {
      "id": "ie.ref_statutory_bands.ty2025",
      "jurisdiction": "IE",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.statutoryBands",
      "label": "Central government income tax schedule as published, 2025",
      "value": {
        "kind": "brackets",
        "unit": "ratio",
        "currency": "EUR",
        "brackets": [
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            "to": 4400000,
            "rate": 0.2
          },
          {
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            "to": null,
            "rate": 0.4
          }
        ]
      },
      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:b0b8757cf5dd4dfbc3692aa6abb2a1214304a2de37ec53b81397ac3120c936db",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / IRL MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),IRL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),IRL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),IRL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,44000,1,A,0"
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      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
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        "unit": "ratio",
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            "to": 8412000,
            "rate": 0.1
          },
          {
            "from": 8412000,
            "to": 12072000,
            "rate": 0.14
          },
          {
            "from": 12072000,
            "to": 19380000,
            "rate": 0.2
          },
          {
            "from": 19380000,
            "to": 26928000,
            "rate": 0.31
          },
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            "from": 26928000,
            "to": 56028000,
            "rate": 0.35
          },
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            "to": 72156000,
            "rate": 0.47
          },
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            "to": null,
            "rate": 0.5
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        "authorityName": "Organisation for Economic Co-operation and Development",
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        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
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        "contentHash": "sha256:b98528c91a932df7f239be8bb8611e85fd00168022aedc51182d5de52f9ca1c7",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / ISR MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,20,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TC,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6534,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,560280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,721560,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,269280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,193800,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,120720,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,84120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,31,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,47,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,14,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,50,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,10,1,A,0\r"
      },
      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 6534 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 6534 applied against the tax due."
    },
    {
      "jurisdiction": "IL",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      },
      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 6534 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 6534 applied against the tax due."
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    },
    {
      "id": "il.ref_average_combined_rate.aw167.ty2025",
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    {
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    },
    {
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    {
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,10.134114,2,0,A,_Z"
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    {
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7.095478,2,0,A,_Z"
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NIAT,XDC,S_C0,AW100,_Z,A,2025,164783.469434,2,0,A,_Z"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance."
    },
    {
      "id": "il.ref_net_income.aw167.ty2025",
      "jurisdiction": "IL",
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      "effectiveTo": "2025-12-31",
      "domain": "threshold",
      "concept": "reference.netIncome.AW167",
      "label": "Net income after tax and employee contributions at 167% of the average wage",
      "value": {
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        "value": 24140340,
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      "source": {
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        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR NIAT XDC / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NIAT,XDC,S_C0,AW167,_Z,A,2025,241403.397406,2,0,A,_Z"
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance."
    },
    {
      "id": "il.ref_net_income.aw67.ty2025",
      "jurisdiction": "IL",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "label": "Net income after tax and employee contributions at 67% of the average wage",
      "value": {
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        "unit": "money",
        "value": 11958940,
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      "source": {
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        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance."
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        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
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      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
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      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 6534 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 6534 applied against the tax due."
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    {
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,27.165245,2,0,A,_Z"
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,32.510127,2,0,A,_Z"
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      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance."
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,22.58211,2,0,A,_Z"
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance."
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      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
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    },
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    {
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    {
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    },
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      "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance."
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    {
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    },
    {
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"DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,8,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,9,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,10,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,11,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,12,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,14,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,16,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,18,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L11,_Z,2025,22,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L12,_Z,2025,24,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L13,_Z,2025,26,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L14,_Z,2025,28,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L15,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L16,_Z,2025,32,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L17,_Z,2025,34,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L18,_Z,2025,36,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L19,_Z,2025,38,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L20,_Z,2025,39,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L21,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L22,_Z,2025,41,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L23,_Z,2025,42,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,13230,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,15435,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,17640,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,19845,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,22050,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,24255,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,26550,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,28845,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,31140,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,33435,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L11,_Z,2025,35730,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L12,_Z,2025,38025,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L13,_Z,2025,40320,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L14,_Z,2025,42615,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L15,_Z,2025,44910,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L16,_Z,2025,47205,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L17,_Z,2025,49500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L18,_Z,2025,51795,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L19,_Z,2025,54090,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L20,_Z,2025,117450,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L21,_Z,2025,176160,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L22,_Z,2025,234870,1,A,0"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
    {
      "jurisdiction": "LV",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "confidence": "medium",
      "maxAgeDays": 400,
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "id": "lv.income_tax.bands.ty2025",
      "domain": "rate",
      "concept": "incomeTax.bands",
      "label": "LV central government income tax bands, 2025",
      "value": {
        "kind": "brackets",
        "unit": "ratio",
        "currency": "EUR",
        "brackets": [
          {
            "from": 0,
            "to": 10530000,
            "rate": 0.255
          },
          {
            "from": 10530000,
            "to": null,
            "rate": 0.33
          }
        ]
      },
      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:e85dd04a819151ff190ed5f3a920a7867b26d7dc5e43c15213e75ccbc5379e36",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / LVA MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\r"
      },
      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; social security deducted from the income tax base (the feed marks P_PIT). This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax."
    },
    {
      "jurisdiction": "LV",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "confidence": "medium",
      "maxAgeDays": 400,
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "id": "lv.income_tax.personal_allowance.ty2025",
      "domain": "exclusion",
      "concept": "incomeTax.personalAllowance",
      "label": "LV personal allowance, 2025",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 612000,
        "currency": "EUR"
      },
      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:e85dd04a819151ff190ed5f3a920a7867b26d7dc5e43c15213e75ccbc5379e36",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / LVA PA / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\r"
      },
      "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; social security deducted from the income tax base (the feed marks P_PIT). This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax."
    },
    {
      "id": "lv.ref_average_combined_rate.aw100.ty2025",
      "jurisdiction": "LV",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.averageCombinedRate.AW100",
      "label": "Average income tax and employee social security combined at the average wage",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.26002906
      },
      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:d866a34a599a46a603670d412b72227a61a9c48ff37813a2539cc651f7425278",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,26.002906,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance."
    },
    {
      "id": "lv.ref_average_combined_rate.aw167.ty2025",
      "jurisdiction": "LV",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.averageCombinedRate.AW167",
      "label": "Average income tax and employee social security combined at 167% of the average wage",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.28939509999999996
      },
      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:10347c916cb536311209367b8250b349d3a06a0697ebe2d0599ea25234e8d4c8",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,28.93951,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance."
    },
    {
      "id": "lv.ref_average_combined_rate.aw67.ty2025",
      "jurisdiction": "LV",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "rate",
      "concept": "reference.averageCombinedRate.AW67",
      "label": "Average income tax and employee social security combined at 67% of the average wage",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.22397732999999997
      },
      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,GEBT,XDC,S_C0,AW67,_Z,A,2025,14284.972806,2,0,A,_Z"
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    {
      "id": "lv.ref_marginal_rate.aw67.ty2025",
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    },
    {
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA NIAT XDC / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NIAT,XDC,S_C0,AW100,_Z,A,2025,15776.813049,2,0,A,_Z"
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    },
    {
      "id": "lv.ref_net_income.aw167.ty2025",
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        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NIAT,XDC,S_C0,AW167,_Z,A,2025,25301.675791,2,0,A,_Z"
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    },
    {
      "id": "lv.ref_net_income.aw67.ty2025",
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      },
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    },
    {
      "id": "lv.ref_statutory_bands.ty2025",
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      "effectiveTo": "2025-12-31",
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      "value": {
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        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "contentHash": "sha256:488d91a10911861738f7a516e7673fe5c2d62859d9b95f580a48e405b15f3b62",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / LVA MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0"
      },
      "verification": {
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      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
    {
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      "label": "LV employee contributions reduce the income tax base, 2025",
      "value": {
        "kind": "scalar",
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        "authority": "INTERNATIONAL_ORG",
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        "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
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        "contentHash": "sha256:e85dd04a819151ff190ed5f3a920a7867b26d7dc5e43c15213e75ccbc5379e36",
        "locator": "DSD_TAX_SSC / LVA TRANSACTION P_PIT, payment given as relief from personal income tax / 2025",
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      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance."
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    {
      "id": "mx.ref_net_income.aw167.ty2025",
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        "authorityName": "Organisation for Economic Co-operation and Development",
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance."
    },
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    {
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    {
      "id": "nl.ref_net_income.aw67.ty2025",
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    },
    {
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    {
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    {
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      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025",
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    {
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      "effectiveTo": "2025-12-31",
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        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
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        "contentHash": "sha256:ed3527f3d33f674cd2f720733414a3cfec36bd613d2812301d3fa456dd161d1b",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NIAT XDC / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NIAT,XDC,S_C0,AW100,_Z,A,2025,589147.514728,2,0,A,_Z"
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      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance."
    },
    {
      "id": "tr.ref_net_income.aw167.ty2025",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NIAT XDC / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NIAT,XDC,S_C0,AW167,_Z,A,2025,931268.082966,2,0,A,_Z"
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    },
    {
      "id": "tr.ref_net_income.aw67.ty2025",
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        "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NIAT XDC / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NIAT,XDC,S_C0,AW67,_Z,A,2025,420640.369178,2,0,A,_Z"
      },
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      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance."
    },
    {
      "id": "tr.ref_statutory_bands.ty2025",
      "jurisdiction": "TR",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
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      "value": {
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          },
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          },
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      "source": {
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        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:1a8718cafab9c32d57eb44c14d177bb9fc9154b81388a9562767eba3e96b4674",
        "locator": "DSD_TAX_PIT@DF_PIT_CENT / TUR MR_R and TH by LEVEL / 2025",
        "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,27,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,158000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,330000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,1200000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,4300000,1,A,0"
      },
      "verification": {
        "status": "ingested",
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      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here."
    },
    {
      "id": "us.cfc.control_threshold",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "test",
      "concept": "cfc.controlThreshold",
      "label": "Controlled foreign corporation test, combined United States shareholder ownership",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.5
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
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        "documentTitle": "Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations",
        "url": "https://www.irs.gov/pub/irs-pdf/i5471.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-5471",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:8f335724776a76f6a1cc6363a7edfbc1b9c7c95ab0c9fe9f3569a32c94486926",
        "locator": "Instructions for Form 5471, Controlled foreign corporation, IRC 957(a)",
        "quote": "More than 50% of the total combined voting power of all classes of stock of the foreign corporation entitled to vote, or 2. More than 50% of the total value of shares of all classes of stock of the foreign corporation."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Measured across ALL United States shareholders together, not per person. Four unrelated Americans owning fifteen percent each control the company for this purpose even though none of them controls anything in the ordinary sense."
    },
    {
      "id": "us.cfc.us_shareholder_threshold",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "test",
      "concept": "cfc.usShareholderThreshold",
      "label": "United States shareholder test, ownership of a foreign corporation",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.1
      },
      "source": {
        "authorityId": "US-IRS",
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        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations",
        "url": "https://www.irs.gov/pub/irs-pdf/i5471.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-5471",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:8f5bbb612af7e37eb19326d74110d1f3befed2167bb9edf10c454d49fa506bfd",
        "locator": "Instructions for Form 5471, U.S. shareholder, IRC 951(b) and 958",
        "quote": "person who owns (directly, indirectly, or constructively, within the meaning of section 958(a) and (b)) 10% or more of the total combined voting power or value of shares of all classes of stock of a section 965 SFC. See section 951(b)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Voting power OR value, and ownership counted directly, indirectly AND constructively. The constructive rules attribute stock between family members and through entities, which is how somebody who owns nothing on paper becomes a United States shareholder of a company a relative controls."
    },
    {
      "id": "us.expatriation.certification_years",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "test",
      "concept": "expatriation.certificationYears",
      "label": "Covered expatriate certification period, years of federal tax compliance",
      "value": {
        "kind": "scalar",
        "unit": "years",
        "value": 5
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 8854, Initial and Annual Expatriation Statement",
        "url": "https://www.irs.gov/pub/irs-pdf/i8854.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:59c2b1eb262bc023f30407be3146864a16d380f60bc69cb062ac7eb07fa92c04",
        "locator": "Instructions for Form 8854, Covered expatriate, third bullet, IRC 877A(g)(1)(A) and 877(a)(2)(C)",
        "quote": "You fail to certify on Form 8854 that you have complied with all federal tax obligations for the 5 tax years preceding the date of your expatriation."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "The third test, and the only one that does not depend on money at all. Somebody with no assets and no liability becomes a covered expatriate by failing to certify, which is why this is the test that catches people who assumed they were too small to be caught by anything."
    },
    {
      "id": "us.expatriation.exclusion_amount.ty2024",
      "jurisdiction": "US",
      "taxYear": 2024,
      "effectiveFrom": "2024-01-01",
      "effectiveTo": "2024-12-31",
      "domain": "exclusion",
      "concept": "expatriation.exclusionAmount",
      "label": "Mark-to-market exclusion for a covered expatriate, tax year 2024",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 86600000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:769335c245f27012c9d33ce4c382cd7beeba862cd459c6ac455aa442eaebfb61",
        "locator": "Rev. Proc. 2023-34, implementing IRC 877A(a)(3)",
        "quote": "Tax Responsibilities of Expatriation. For taxable years beginning in 2024, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $866,000 pursuant to § 877A(a)(3)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Reduces the deemed gain, not the tax and not the assets. A covered expatriate is treated as having sold everything the day before expatriating, and this amount comes off the resulting net gain."
    },
    {
      "id": "us.expatriation.exclusion_amount.ty2025",
      "jurisdiction": "US",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "exclusion",
      "concept": "expatriation.exclusionAmount",
      "label": "Mark-to-market exclusion for a covered expatriate, tax year 2025",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 89000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:c7592d41e470d047d2f36416bf6cc4e9da7bee92b23a128bf1672941ab272a82",
        "locator": "Rev. Proc. 2024-40, implementing IRC 877A(a)(3)",
        "quote": "Tax Responsibilities of Expatriation. For taxable years beginning in 2025, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $890,000 pursuant to § 877A(a)(3)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Reduces the deemed gain, not the tax and not the assets. A covered expatriate is treated as having sold everything the day before expatriating, and this amount comes off the resulting net gain.",
      "supersedes": "us.expatriation.exclusion_amount.ty2024"
    },
    {
      "id": "us.expatriation.exclusion_amount.ty2026",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": "2026-12-31",
      "domain": "exclusion",
      "concept": "expatriation.exclusionAmount",
      "label": "Mark-to-market exclusion for a covered expatriate, tax year 2026",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 91000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:e557516b38a6dcac1bf6175558a55c18d5c5f176ba826b7e25cdb727e378705d",
        "locator": "Rev. Proc. 2025-32, implementing IRC 877A(a)(3)",
        "quote": "Tax Responsibilities of Expatriation. For taxable years beginning in 2026, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $910,000 pursuant to § 877A(a)(3)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Reduces the deemed gain, not the tax and not the assets. A covered expatriate is treated as having sold everything the day before expatriating, and this amount comes off the resulting net gain.",
      "supersedes": "us.expatriation.exclusion_amount.ty2025"
    },
    {
      "id": "us.expatriation.income_tax_test.ty2024",
      "jurisdiction": "US",
      "taxYear": 2024,
      "effectiveFrom": "2024-01-01",
      "effectiveTo": "2024-12-31",
      "domain": "test",
      "concept": "expatriation.incomeTaxTest",
      "label": "Covered expatriate income tax test, average annual net income tax, 2024",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 20100000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:0bc35f9f7990c9ce731039b421a717a007064eb61fc279da4cea566cecff3dc9",
        "locator": "Rev. Proc. 2023-34, implementing IRC 877A(g)(1)(A) and 877(a)(2)(A)",
        "quote": "Expatriation to Avoid Tax. For calendar year 2024, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual's \"average annual net income tax\" under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $201,000."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Average annual NET INCOME TAX over the five years ending before expatriation, which is the tax itself and not the income. Somebody earning well above this figure while paying foreign tax credited against a small United States liability can be far below the test."
    },
    {
      "id": "us.expatriation.income_tax_test.ty2025",
      "jurisdiction": "US",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "test",
      "concept": "expatriation.incomeTaxTest",
      "label": "Covered expatriate income tax test, average annual net income tax, 2025",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 20600000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:3ed387381497fed204da9a64770267b719169bb40d078454bc6fcc49c7f99805",
        "locator": "Rev. Proc. 2024-40, implementing IRC 877A(g)(1)(A) and 877(a)(2)(A)",
        "quote": "Expatriation to Avoid Tax. For calendar year 2025, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual's \"average annual net income tax\" under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $206,000."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Average annual NET INCOME TAX over the five years ending before expatriation, which is the tax itself and not the income. Somebody earning well above this figure while paying foreign tax credited against a small United States liability can be far below the test.",
      "supersedes": "us.expatriation.income_tax_test.ty2024"
    },
    {
      "id": "us.expatriation.income_tax_test.ty2026",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": "2026-12-31",
      "domain": "test",
      "concept": "expatriation.incomeTaxTest",
      "label": "Covered expatriate income tax test, average annual net income tax, 2026",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 21100000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:8f9a445a92428aed393c04dd1b5719c4c6138c54a1dbb4f6477d6f7fd29caf52",
        "locator": "Rev. Proc. 2025-32, implementing IRC 877A(g)(1)(A) and 877(a)(2)(A)",
        "quote": "Expatriation to Avoid Tax. For calendar year 2026, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual's \"average annual net income tax\" under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $211,000."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Average annual NET INCOME TAX over the five years ending before expatriation, which is the tax itself and not the income. Somebody earning well above this figure while paying foreign tax credited against a small United States liability can be far below the test.",
      "supersedes": "us.expatriation.income_tax_test.ty2025"
    },
    {
      "id": "us.expatriation.net_worth_test",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "test",
      "concept": "expatriation.netWorthTest",
      "label": "Covered expatriate net worth test",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 200000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 8854, Initial and Annual Expatriation Statement",
        "url": "https://www.irs.gov/pub/irs-pdf/i8854.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:ed43de01d2b971adb1df4e6edfc6db9a2e2095788f126d1c98fa920c7dc08aea",
        "locator": "Instructions for Form 8854, Covered expatriate, second bullet, IRC 877A(g)(1)(A) and 877(a)(2)(B)",
        "quote": "Your net worth was $2 million or more on the date of your expatriation."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Not indexed for inflation, which is the fact that changes over time without the number changing. It was set in 2004 and every year of asset price growth since has moved more people over it."
    },
    {
      "id": "us.f3520.gift_threshold.foreign_entity.ty2024",
      "jurisdiction": "US",
      "taxYear": 2024,
      "effectiveFrom": "2024-01-01",
      "effectiveTo": "2024-12-31",
      "domain": "threshold",
      "concept": "f3520.giftThresholdEntity",
      "label": "Form 3520 reporting threshold, gifts from foreign corporations or partnerships, tax year 2024",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 1957000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf",
        "landingUrl": "https://www.irs.gov/businesses/gifts-from-foreign-person",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:a92e7efea66dd305750f518e6e2516ace81126b2c3c97f41725dce3e2120b9fb",
        "locator": "Rev. Proc. 2023-34, implementing IRC 6039F",
        "quote": "Large Gifts Received from Foreign Persons. For taxable years beginning in 2024, § 6039F authorizes the Secretary of the Treasury or her delegate to require recipients of gifts from certain foreign persons to report these gifts if the aggregate value of gifts received in the taxable year exceeds $19,570."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Indexed annually, which is the whole difference between this threshold and the $100,000 one. A page stating a single figure for gifts from a foreign entity is stating last year's, or next year's, and the two are only a few hundred dollars apart, which is exactly what makes the error survive."
    },
    {
      "id": "us.f3520.gift_threshold.foreign_entity.ty2025",
      "jurisdiction": "US",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "threshold",
      "concept": "f3520.giftThresholdEntity",
      "label": "Form 3520 reporting threshold, gifts from foreign corporations or partnerships, tax year 2025",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 2011600,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf",
        "landingUrl": "https://www.irs.gov/businesses/gifts-from-foreign-person",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:4698429ef57685e223e35fad71adc1e1c02147ad4d695667f34c8680f91500b1",
        "locator": "Rev. Proc. 2024-40, implementing IRC 6039F",
        "quote": "Large Gifts Received from Foreign Persons. For taxable years beginning in 2025, § 6039F authorizes the Secretary of the Treasury or her delegate to require recipients of gifts from certain foreign persons to report these gifts if the aggregate value of gifts received in the taxable year exceeds $20,116."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Indexed annually, which is the whole difference between this threshold and the $100,000 one. A page stating a single figure for gifts from a foreign entity is stating last year's, or next year's, and the two are only a few hundred dollars apart, which is exactly what makes the error survive.",
      "supersedes": "us.f3520.gift_threshold.foreign_entity.ty2024"
    },
    {
      "id": "us.f3520.gift_threshold.foreign_entity.ty2026",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": "2026-12-31",
      "domain": "threshold",
      "concept": "f3520.giftThresholdEntity",
      "label": "Form 3520 reporting threshold, gifts from foreign corporations or partnerships, tax year 2026",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 2057300,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "landingUrl": "https://www.irs.gov/businesses/gifts-from-foreign-person",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:4aa459ed6a86474b4f35b2ecbdce6c40a651414429458a7e6556504e91cbadf0",
        "locator": "Rev. Proc. 2025-32, implementing IRC 6039F",
        "quote": "Large Gifts Received from Foreign Persons. For taxable years beginning in 2026, § 6039F authorizes the Secretary of the Treasury or the Secretary's delegate to require recipients of gifts from certain foreign persons to report these gifts if the aggregate value of gifts received in the taxable year exceeds $20,573."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Indexed annually, which is the whole difference between this threshold and the $100,000 one. A page stating a single figure for gifts from a foreign entity is stating last year's, or next year's, and the two are only a few hundred dollars apart, which is exactly what makes the error survive.",
      "supersedes": "us.f3520.gift_threshold.foreign_entity.ty2025"
    },
    {
      "id": "us.f3520.gift_threshold.nonresident_alien",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f3520.giftThreshold",
      "label": "Form 3520 reporting threshold, gifts or bequests from a nonresident alien individual or foreign estate",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 10000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Gifts from foreign person",
        "url": "https://www.irs.gov/businesses/gifts-from-foreign-person",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:6f7351dd2d126aaa1e31fb00c2d1cb1f9662dd81e8c00143fc0b72dc489f71a4",
        "locator": "Gifts from foreign person, reporting threshold for a nonresident alien individual or foreign estate, IRC 6039F",
        "quote": "you are required to report the receipt of such gifts or bequests only if the aggregate amount received from that nonresident alien or foreign estate, or foreign person that you know or have reason to know are related to the nonresident alien or foreign estate, exceeds $100,000 during the taxable year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Not indexed, unlike the entity threshold, and aggregated across related donors. A parent and a sibling abroad sending separate gifts are added together. Reporting a gift is not paying tax on it: a gift from a foreign person is not income to the recipient, and the filing exists so the Service can see it."
    },
    {
      "id": "us.f3520.penalty.distribution_rate",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "f3520.penaltyRate",
      "label": "Form 3520 penalty, unreported distribution from a foreign trust",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.35
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts",
        "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:404c32ba3c9d8964326bee9d5a4f42428afd5cf75d546ba645ca392ba10f8f5a",
        "locator": "Instructions for Form 3520, Penalties, IRC 6677(a), Part III failure",
        "quote": "35% of the gross value of the distributions received from a foreign trust for failure by a U.S. person to report receipt of the distribution in Part III."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f3520.penalty.minimum",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "f3520.penaltyMinimum",
      "label": "Form 3520 initial penalty, minimum",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 1000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts",
        "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:0e4c4f17b5f374bf6c0febeda22d2684acb27cbbfe666e76c03c07345a03905a",
        "locator": "Instructions for Form 3520, Penalties, IRC 6677(a)",
        "quote": "the initial penalty is equal to the greater of $10,000 or the following (as applicable)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "A floor, not a cap, and the word doing the work is \"initial\". Further penalties accrue once the Service has given notice and ninety days have passed."
    },
    {
      "id": "us.f3520.penalty.owner_rate",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "f3520.penaltyRate",
      "label": "Form 3520 penalty, owner of a foreign grantor trust that fails to file Form 3520-A",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.05
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts",
        "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:0f30929acbb19e2eb5952d2060349bc2ad57ff51ff5f30c9d9112d0d7c908a6f",
        "locator": "Instructions for Form 3520, Penalties, IRC 6677(b), section 6048(b) failure",
        "quote": "5% of the gross value of the portion of the foreign trust's assets treated as owned by a U.S. person under the grantor trust rules (sections 671 through 679), if the foreign trust (a) fails to file a timely Form 3520-A and furnish the required annual statements to its U.S. owners and U.S. beneficiaries; or (b) does not furnish all of the information required by section 6048(b) or includes incorrect information."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Charged to the United States owner for a failure by the TRUST. A foreign trustee who has never heard of Form 3520-A is not the person the penalty lands on."
    },
    {
      "id": "us.f3520.penalty.transfer_rate",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "f3520.penaltyRate",
      "label": "Form 3520 penalty, unreported transfer to a foreign trust",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.35
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts",
        "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:28af911e80c355fb8b70270b42c8dab5c7c9d9dcd235e3c75101470c3dd0eeff",
        "locator": "Instructions for Form 3520, Penalties, IRC 6677(a), Part I failure",
        "quote": "35% of the gross value of any property transferred to a foreign trust for failure by a U.S. transferor to report the creation of or transfer to a foreign trust in Part I."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "On the GROSS value transferred, not on any gain and not on any income the trust earned. A transfer that produced no income at all still carries it."
    },
    {
      "id": "us.f8621.de_minimis.marriedJoint",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8621.deMinimis",
      "label": "Form 8621 filing exception, aggregate PFIC stock value, married filing jointly",
      "scope": {
        "filingStatus": [
          "marriedJoint"
        ]
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 5000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund",
        "url": "https://www.irs.gov/pub/irs-pdf/i8621.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8621",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:ff5a733130daceb46a0bd115c510a6300bb7454d62e4c0b0e62710926085c666",
        "locator": "Instructions for Form 8621, Exceptions From Filing, IRC 1298(f) regulations, de minimis test",
        "quote": "has a value of $25,000 or less ($50,000 or less in the case of a joint return) on the last day of the U.S. person's tax year and on any day during the tax year on which the U.S. person disposes of stock of the foreign corporation;"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8621.de_minimis.single",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8621.deMinimis",
      "label": "Form 8621 filing exception, aggregate PFIC stock value, not filing jointly",
      "scope": {
        "filingStatus": [
          "single",
          "marriedSeparate",
          "headOfHousehold"
        ]
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 2500000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund",
        "url": "https://www.irs.gov/pub/irs-pdf/i8621.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8621",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:ff5a733130daceb46a0bd115c510a6300bb7454d62e4c0b0e62710926085c666",
        "locator": "Instructions for Form 8621, Exceptions From Filing, IRC 1298(f) regulations, de minimis test",
        "quote": "has a value of $25,000 or less ($50,000 or less in the case of a joint return) on the last day of the U.S. person's tax year and on any day during the tax year on which the U.S. person disposes of stock of the foreign corporation;"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "An exception from FILING, and only from filing. It does not exempt the shareholder from the section 1291 tax on an excess distribution or a disposition, and it is lost entirely if there is an excess distribution or a recognised gain in the year."
    },
    {
      "id": "us.f8621.excess_distribution.multiple",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "test",
      "concept": "f8621.excessDistributionMultiple",
      "label": "Excess distribution test, multiple of the average of the three preceding years",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 1.25
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund",
        "url": "https://www.irs.gov/pub/irs-pdf/i8621.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8621",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:42434b4902b1a57c1d28948713a4f356c3fb7dba9c0c2df8b0220093855f2120",
        "locator": "Instructions for Form 8621, Excess distribution, IRC 1291(b)",
        "quote": "An excess distribution is the part of the distribution received from a section 1291 fund in the current tax year that is greater than 125% of the average distributions received in respect of such stock by the shareholder during the 3 preceding tax years (or, if shorter, the portion of the shareholder's holding period before the current tax year)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "The first distribution a shareholder ever receives has no three preceding years to average, so the threshold is zero and the whole distribution is an excess distribution. A fund bought and distributed from in the same year is the worst case rather than the simplest."
    },
    {
      "id": "us.f8833.penalty.c_corporation",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "f8833.penalty",
      "label": "Penalty for failing to disclose a treaty-based return position, C corporation",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 1000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)",
        "url": "https://www.irs.gov/pub/irs-pdf/f8833.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8833",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:f979165d5f5068300cc783d3d8af7a4cf237f5df83fdb56f475c8ef9e1ea7266",
        "locator": "Form 8833, General Information, Penalty for failure to disclose, IRC 6712",
        "quote": "Failure to disclose a treaty-based return position may result in a penalty of $1,000 ($10,000 in the case of a C corporation) (see section 6712)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8833.penalty.individual",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "f8833.penalty",
      "label": "Penalty for failing to disclose a treaty-based return position, individual",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 100000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)",
        "url": "https://www.irs.gov/pub/irs-pdf/f8833.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8833",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:f979165d5f5068300cc783d3d8af7a4cf237f5df83fdb56f475c8ef9e1ea7266",
        "locator": "Form 8833, General Information, Penalty for failure to disclose, IRC 6712",
        "quote": "Failure to disclose a treaty-based return position may result in a penalty of $1,000 ($10,000 in the case of a C corporation) (see section 6712)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Per failure, per year, and it is charged for the non-disclosure rather than for the position. A treaty position that is entirely correct and simply undisclosed attracts it."
    },
    {
      "id": "us.f8938.threshold.abroad.mfj.anyTime",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, abroad filer, mfj, any time in year",
      "scope": {
        "livesAbroad": true,
        "filingStatus": [
          "marriedJoint"
        ],
        "measurement": "anyTime"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 60000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:08697c65ed17992bb83769eb02a1b6399297b447381e65e6847d1cf3cae4a00a",
        "locator": "IRC 6038D, reporting threshold table, abroad mfj anyTime",
        "quote": "You must file a Form 8938 if you must file an income tax return and: You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $400,000 on the last day of the tax year or more than $600,000 at any time during the year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.abroad.mfj.lastDay",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, abroad filer, mfj, last day of year",
      "scope": {
        "livesAbroad": true,
        "filingStatus": [
          "marriedJoint"
        ],
        "measurement": "lastDay"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 40000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:08697c65ed17992bb83769eb02a1b6399297b447381e65e6847d1cf3cae4a00a",
        "locator": "IRC 6038D, reporting threshold table, abroad mfj lastDay",
        "quote": "You must file a Form 8938 if you must file an income tax return and: You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $400,000 on the last day of the tax year or more than $600,000 at any time during the year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.abroad.single.anyTime",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, abroad filer, single, any time in year",
      "scope": {
        "livesAbroad": true,
        "filingStatus": [
          "single",
          "marriedSeparate",
          "headOfHousehold"
        ],
        "measurement": "anyTime"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 30000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:5ee25a837a93526634af7e7074ab0e33ebca5887d27c72069fa1218bd44b06c7",
        "locator": "IRC 6038D, reporting threshold table, abroad single anyTime",
        "quote": "You are not a married person filing a joint income tax return and the total value of your specified foreign financial assets is more than $200,000 on the last day of the tax year or more than $300,000 at any time during the year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.abroad.single.lastDay",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, abroad filer, single, last day of year",
      "scope": {
        "livesAbroad": true,
        "filingStatus": [
          "single",
          "marriedSeparate",
          "headOfHousehold"
        ],
        "measurement": "lastDay"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 20000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:5ee25a837a93526634af7e7074ab0e33ebca5887d27c72069fa1218bd44b06c7",
        "locator": "IRC 6038D, reporting threshold table, abroad single lastDay",
        "quote": "You are not a married person filing a joint income tax return and the total value of your specified foreign financial assets is more than $200,000 on the last day of the tax year or more than $300,000 at any time during the year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.domestic.mfj.anyTime",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, domestic filer, mfj, any time in year",
      "scope": {
        "livesAbroad": false,
        "filingStatus": [
          "marriedJoint"
        ],
        "measurement": "anyTime"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 15000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2",
        "locator": "IRC 6038D, reporting threshold table, domestic mfj anyTime",
        "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.domestic.mfj.lastDay",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, domestic filer, mfj, last day of year",
      "scope": {
        "livesAbroad": false,
        "filingStatus": [
          "marriedJoint"
        ],
        "measurement": "lastDay"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 10000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2",
        "locator": "IRC 6038D, reporting threshold table, domestic mfj lastDay",
        "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.domestic.mfs.anyTime",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, domestic filer, mfs, any time in year",
      "scope": {
        "livesAbroad": false,
        "filingStatus": [
          "marriedSeparate"
        ],
        "measurement": "anyTime"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 7500000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:b0b20b735cbcb455221fdb20239e6fc2cb25caad378528723ceefcd7c69dceaa",
        "locator": "IRC 6038D, reporting threshold table, domestic mfs anyTime",
        "quote": "You are married filing separate income tax returns and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.domestic.mfs.lastDay",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, domestic filer, mfs, last day of year",
      "scope": {
        "livesAbroad": false,
        "filingStatus": [
          "marriedSeparate"
        ],
        "measurement": "lastDay"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 5000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:b0b20b735cbcb455221fdb20239e6fc2cb25caad378528723ceefcd7c69dceaa",
        "locator": "IRC 6038D, reporting threshold table, domestic mfs lastDay",
        "quote": "You are married filing separate income tax returns and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.domestic.single.anyTime",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, domestic filer, single, any time in year",
      "scope": {
        "livesAbroad": false,
        "filingStatus": [
          "single",
          "headOfHousehold"
        ],
        "measurement": "anyTime"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 7500000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2",
        "locator": "IRC 6038D, reporting threshold table, domestic single anyTime",
        "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.f8938.threshold.domestic.single.lastDay",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "f8938.threshold",
      "label": "Form 8938 threshold, domestic filer, single, last day of year",
      "scope": {
        "livesAbroad": false,
        "filingStatus": [
          "single",
          "headOfHousehold"
        ],
        "measurement": "lastDay"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 5000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Summary of FATCA reporting for U.S. taxpayers",
        "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2",
        "locator": "IRC 6038D, reporting threshold table, domestic single lastDay",
        "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.fbar.threshold.aggregate",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "fbar.threshold",
      "label": "FBAR filing threshold, aggregate value of foreign financial accounts",
      "scope": {
        "measurement": "anyTime"
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 1000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-FINCEN",
        "authority": "FINCEN",
        "authorityName": "Financial Crimes Enforcement Network, via IRS",
        "documentTitle": "Report of Foreign Bank and Financial Accounts (FBAR)",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:d429970dfe211d85e02370b2c3f66b75091db654f1a061d9922ed00a868dece9",
        "locator": "31 CFR 1010.350, aggregate value test",
        "quote": "person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report: a financial interest in or signature or other authority over at least one financial account located outside the United States if the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Aggregate across all foreign accounts, tested at any point in the calendar year, not on the last day."
    },
    {
      "id": "us.feie.exclusion_amount.ty2024",
      "jurisdiction": "US",
      "taxYear": 2024,
      "effectiveFrom": "2024-01-01",
      "effectiveTo": "2024-12-31",
      "domain": "exclusion",
      "concept": "feie.exclusionAmount",
      "label": "Foreign earned income exclusion, tax year 2024",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 12650000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:e909a4c9701296b5c877f4c575e0d3ad38f24fabadc0ec4c433e38f905d9ccf1",
        "locator": "Rev. Proc. 2023-34 section 3.39, implementing IRC 911(b)(2)(D)(i)",
        "quote": "39 Foreign Earned Income Exclusion. For taxable years beginning in 2024, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $126,500."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Applies to the 2024 tax year, filed during 2025. Do not present this as \"the 2025 figure\": the filing season year and the tax year are different things and conflating them is the most common error on competing pages."
    },
    {
      "id": "us.feie.exclusion_amount.ty2025",
      "jurisdiction": "US",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "exclusion",
      "concept": "feie.exclusionAmount",
      "label": "Foreign earned income exclusion, tax year 2025",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 13000000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:e27fbbb395afdcd9e8fcc0d71a8e88025e01144d57f10f291220dbd7caf6bca9",
        "locator": "Rev. Proc. 2024-40 section 3.39, implementing IRC 911(b)(2)(D)(i)",
        "quote": "39 Foreign Earned Income Exclusion. For taxable years beginning in 2025, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $130,000."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Applies to the 2025 tax year, filed during 2026. Do not present this as \"the 2026 figure\": the filing season year and the tax year are different things and conflating them is the most common error on competing pages.",
      "supersedes": "us.feie.exclusion_amount.ty2024"
    },
    {
      "id": "us.feie.exclusion_amount.ty2026",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": "2026-12-31",
      "domain": "exclusion",
      "concept": "feie.exclusionAmount",
      "label": "Foreign earned income exclusion, tax year 2026",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 13290000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_REV_PROC",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments",
        "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:8d2b5f930ad15fcf07c9cede9000b6e8ab699380399005546f28eaa6af8bc70a",
        "locator": "Rev. Proc. 2025-32 section 3.39, implementing IRC 911(b)(2)(D)(i)",
        "quote": "39 Foreign Earned Income Exclusion. For taxable years beginning in 2026, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $132,900."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Applies to the 2026 tax year, filed during 2027. Do not present this as \"the 2027 figure\": the filing season year and the tax year are different things and conflating them is the most common error on competing pages.",
      "supersedes": "us.feie.exclusion_amount.ty2025"
    },
    {
      "id": "us.fica.medicare.rate.ty2026",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": "2026-12-31",
      "domain": "rate",
      "concept": "fica.medicareRate",
      "label": "Medicare tax, employee share",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.014499999999999999
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Topic no. 751, Social Security and Medicare withholding rates",
        "url": "https://www.irs.gov/taxtopics/tc751",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed",
        "locator": "Topic 751, Social Security and Medicare withholding rates",
        "quote": "Social Security and Medicare withholding rates | Internal Revenue Service Skip to main content An official website of the United States government Here's how you know Here's how you know Official websites use .gov A .gov website belongs to an official government organization in the United States. Secure .gov websites use HTTPS A lock ( ) or https:// means you've safely connected to the .gov website. Share sensitive i"
      },
      "verification": {
        "status": "ingested",
        "testIds": [],
        "secondPassBy": "oecd-sdmx",
        "secondPassAt": "2026-09-06"
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "No wage base limit. All covered wages are subject to Medicare tax.",
      "crossCheck": [
        {
          "authorityId": "OECD",
          "authority": "INTERNATIONAL_ORG",
          "authorityName": "Organisation for Economic Co-operation and Development",
          "documentTitle": "OECD Tax Database, employee social security contribution rates",
          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025",
          "retrievedAt": "2026-09-06",
          "retrievedBy": "api",
          "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed",
          "locator": "USA / fica.medicareRate / period 2025 (our rule is taxYear 2026; periods do not align)",
          "quote": "1.45"
        }
      ]
    },
    {
      "id": "us.fica.social_security.rate.ty2026",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": "2026-12-31",
      "domain": "rate",
      "concept": "fica.socialSecurityRate",
      "label": "Social Security tax, employee share",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.062
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Topic no. 751, Social Security and Medicare withholding rates",
        "url": "https://www.irs.gov/taxtopics/tc751",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed",
        "locator": "Topic 751, Social Security and Medicare withholding rates",
        "quote": "Social Security and Medicare withholding rates | Internal Revenue Service Skip to main content An official website of the United States government Here's how you know Here's how you know Official websites use .gov A .gov website belongs to an official government organization in the United States. Secure .gov websites use HTTPS A lock ( ) or https:// means you've safely connected to the .gov website. Share sensitive i"
      },
      "verification": {
        "status": "ingested",
        "testIds": [],
        "secondPassBy": "oecd-sdmx",
        "secondPassAt": "2026-09-06"
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "crossCheck": [
        {
          "authorityId": "OECD",
          "authority": "INTERNATIONAL_ORG",
          "authorityName": "Organisation for Economic Co-operation and Development",
          "documentTitle": "OECD Tax Database, employee social security contribution rates",
          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025",
          "retrievedAt": "2026-09-06",
          "retrievedBy": "api",
          "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed",
          "locator": "USA / fica.socialSecurityRate / period 2025 (our rule is taxYear 2026; periods do not align)",
          "quote": "6.20"
        }
      ]
    },
    {
      "id": "us.fica.social_security.wage_base.ty2026",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": "2026-12-31",
      "domain": "threshold",
      "concept": "fica.socialSecurityWageBase",
      "label": "Social Security wage base limit, 2026",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 18450000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Topic no. 751, Social Security and Medicare withholding rates",
        "url": "https://www.irs.gov/taxtopics/tc751",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:a187d908fbd74964cff6fcd7e52fc2ca6605e4596365cb54a4a08942950088d6",
        "locator": "Topic 751, Wage base limits",
        "quote": "Wage base limits Only the Social Security tax has a wage base limit. The wage base limit is the maximum wage that's subject to the tax for that year. For earnings in 2026, this base limit is $184,500. Refer to \"What's New\" in Publication 15 for the current wage limit for Social Security wages. There"
      },
      "verification": {
        "status": "ingested",
        "testIds": [],
        "secondPassBy": "oecd-sdmx",
        "secondPassAt": "2026-09-06"
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "crossCheck": [
        {
          "authorityId": "OECD",
          "authority": "INTERNATIONAL_ORG",
          "authorityName": "Organisation for Economic Co-operation and Development",
          "documentTitle": "OECD Tax Database, employee social security contribution rates",
          "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025",
          "retrievedAt": "2026-09-06",
          "retrievedBy": "api",
          "contentHash": "sha256:a187d908fbd74964cff6fcd7e52fc2ca6605e4596365cb54a4a08942950088d6",
          "locator": "USA / fica.socialSecurityWageBase / period 2025 (our rule is taxYear 2026; periods do not align)",
          "quote": "176100"
        }
      ]
    },
    {
      "id": "us.ftc.carryback_years",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "credit",
      "concept": "ftc.carrybackYears",
      "label": "Foreign tax credit carryback period",
      "value": {
        "kind": "scalar",
        "unit": "years",
        "value": 1
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 1116, Foreign Tax Credit",
        "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:39f2a111381733fdd4996c4222b62816e0db078bb36ba53131895ca809850927",
        "locator": "Instructions for Form 1116, Carryback and Carryover, implementing IRC 904(c)",
        "quote": "You can carry back 1 year and then forward 10 years any foreign tax you paid or accrued to any foreign country or U.S. territory (reduced as described under Line 12, later) on income in a separate category that is more than the limitation."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.ftc.carryforward_years",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "credit",
      "concept": "ftc.carryforwardYears",
      "label": "Foreign tax credit carryover period",
      "value": {
        "kind": "scalar",
        "unit": "years",
        "value": 10
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 1116, Foreign Tax Credit",
        "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:39f2a111381733fdd4996c4222b62816e0db078bb36ba53131895ca809850927",
        "locator": "Instructions for Form 1116, Carryback and Carryover, implementing IRC 904(c)",
        "quote": "You can carry back 1 year and then forward 10 years any foreign tax you paid or accrued to any foreign country or U.S. territory (reduced as described under Line 12, later) on income in a separate category that is more than the limitation."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "One year back, ten forward, and the order is not optional: the carryback is used before any carryover. The period runs per separate category of income, so a credit stranded in the passive basket does not become usable because the general basket has room."
    },
    {
      "id": "us.ftc.election_threshold.marriedJoint",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "ftc.electionThreshold",
      "label": "Foreign tax credit without Form 1116, creditable foreign tax ceiling, married filing jointly",
      "scope": {
        "filingStatus": [
          "marriedJoint"
        ]
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 60000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 1116, Foreign Tax Credit",
        "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:752bb568f93e70317bec0f30f047ba17dad22a9331f2e2e74486c92fdb74ccce",
        "locator": "Instructions for Form 1116, Election To Claim the Foreign Tax Credit Without Filing Form 1116, implementing IRC 904(j)",
        "quote": "Your total creditable foreign taxes aren't more than $300 ($600 if married filing a joint return)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400
    },
    {
      "id": "us.ftc.election_threshold.single",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "ftc.electionThreshold",
      "label": "Foreign tax credit without Form 1116, creditable foreign tax ceiling, not filing jointly",
      "scope": {
        "filingStatus": [
          "single",
          "marriedSeparate",
          "headOfHousehold"
        ]
      },
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 30000,
        "currency": "USD"
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_INSTRUCTIONS",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "Instructions for Form 1116, Foreign Tax Credit",
        "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf",
        "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "file",
        "contentHash": "sha256:752bb568f93e70317bec0f30f047ba17dad22a9331f2e2e74486c92fdb74ccce",
        "locator": "Instructions for Form 1116, Election To Claim the Foreign Tax Credit Without Filing Form 1116, implementing IRC 904(j)",
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      "id": "us.income_tax.bands.single.ty2026",
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      "concept": "incomeTax.bands",
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    {
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        "contentHash": "sha256:a1591c4785f8a5529266de36e9d76b70b614cb48617e5e171e42b38ea3fb463d",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NIAT XDC / S_C0 AW100 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NIAT,XDC,S_C0,AW100,_Z,A,2025,55644.192572,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance."
    },
    {
      "id": "us.ref_net_income.aw167.ty2025",
      "jurisdiction": "US",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "threshold",
      "concept": "reference.netIncome.AW167",
      "label": "Net income after tax and employee contributions at 167% of the average wage",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 8694826,
        "currency": "USD"
      },
      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:0c27e083b882e2b2bafeb19b6c906ccdb7b76a08ce46d32e5ebf829833bb9fef",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NIAT XDC / S_C0 AW167 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NIAT,XDC,S_C0,AW167,_Z,A,2025,86948.257839,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance."
    },
    {
      "id": "us.ref_net_income.aw67.ty2025",
      "jurisdiction": "US",
      "taxYear": 2025,
      "effectiveFrom": "2025-01-01",
      "effectiveTo": "2025-12-31",
      "domain": "threshold",
      "concept": "reference.netIncome.AW67",
      "label": "Net income after tax and employee contributions at 67% of the average wage",
      "value": {
        "kind": "scalar",
        "unit": "money",
        "value": 3869288,
        "currency": "USD"
      },
      "source": {
        "authorityId": "OECD",
        "authority": "INTERNATIONAL_ORG",
        "authorityName": "Organisation for Economic Co-operation and Development",
        "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children",
        "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025",
        "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "api",
        "contentHash": "sha256:8d009b3baab6d8c1995cf40f1af09de04f0e3d9348e740fecc40e39ead992d7b",
        "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NIAT XDC / S_C0 AW67 / 2025",
        "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NIAT,XDC,S_C0,AW67,_Z,A,2025,38692.881553,2,0,A,_Z"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "medium",
      "maxAgeDays": 400,
      "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance."
    },
    {
      "id": "us.streamlined.domestic.penalty_rate",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "streamlined.miscellaneousOffshorePenaltyRate",
      "label": "Streamlined domestic offshore procedures, Title 26 miscellaneous offshore penalty",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0.05
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "U.S. taxpayers residing in the United States: streamlined domestic offshore procedures",
        "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-in-the-united-states",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:44513dfaa4179f76a074496f512f49cb9e89dced6cc13456b768f1fff58c3911",
        "locator": "Streamlined Domestic Offshore Procedures, Title 26 miscellaneous offshore penalty",
        "quote": "The Title 26 miscellaneous offshore penalty is equal to 5 percent of the highest aggregate balance/value of the taxpayer's foreign financial assets that are subject to the miscellaneous offshore penalty during the years in the covered tax return period and the covered FBAR period."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Five percent of the HIGHEST aggregate balance across the whole covered period, not of the balance at the end and not of the unreported income. On an account that peaked and was then spent down, the penalty is measured at the peak."
    },
    {
      "id": "us.streamlined.foreign.fbars_required",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "streamlined.fbarsRequired",
      "label": "Streamlined foreign offshore procedures, delinquent FBARs required",
      "value": {
        "kind": "scalar",
        "unit": "count",
        "value": 6
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures",
        "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:b417eb1cc626c4468a5b81d836406a6dd48ad4ceae88764d6de053403c170b7a",
        "locator": "Streamlined Foreign Offshore Procedures, instructions, paragraph (2)",
        "quote": "for each of the most recent 6 years for which the FBAR due date has passed, file any delinquent FBARs (FinCEN Form 114, previously Form TD F 90-22.1)."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Three of one and six of the other, which is the detail most summaries flatten into \"three years\". The FBAR is filed with FinCEN on its own calendar and its own back period, and a person who files three years of returns and three years of FBARs has not completed the procedure."
    },
    {
      "id": "us.streamlined.foreign.non_residency_days",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "test",
      "concept": "streamlined.nonResidencyDays",
      "label": "Streamlined foreign offshore procedures, days physically outside the United States",
      "value": {
        "kind": "scalar",
        "unit": "days",
        "value": 330
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures",
        "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:c43987866d004e070d3e693e4eb1fa322f94323066830363a7e973a7caa896b8",
        "locator": "Streamlined Foreign Offshore Procedures, non-residency requirement",
        "quote": "the individual did not have a U.S. abode and the individual was physically outside the United States for at least 330 full days."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "The test is met in at least one of the three years covered, not in all three, and it has two limbs: no United States abode AND 330 full days outside the country. Failing it does not end the matter, it moves the taxpayer to the domestic procedure, which carries a penalty."
    },
    {
      "id": "us.streamlined.foreign.penalty_rate",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "penalty",
      "concept": "streamlined.miscellaneousOffshorePenaltyRate",
      "label": "Streamlined foreign offshore procedures, miscellaneous offshore penalty",
      "value": {
        "kind": "scalar",
        "unit": "ratio",
        "value": 0
      },
      "source": {
        "authorityId": "US-IRS",
        "authority": "IRS_PUB",
        "authorityName": "Internal Revenue Service",
        "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures",
        "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:21bada9508fad59331d728e4b738e2c4321b20b0218e2b6759f19429cc7475e8",
        "locator": "Streamlined Foreign Offshore Procedures, scope of the relief",
        "quote": "A taxpayer who is eligible to use these Streamlined Foreign Offshore Procedures and who complies with all of the instructions outlined below will not be subject to failure-to-file and failure-to-pay penalties, accuracy-related penalties, information return penalties, or FBAR penalties."
      },
      "verification": {
        "status": "ingested",
        "testIds": []
      },
      "confidence": "high",
      "maxAgeDays": 400,
      "notes": "Zero, and that is the whole reason the non-residency test is worth arguing about. The same disclosure made from inside the United States carries a penalty on the highest aggregate balance of the assets concerned. Tax and interest are still owed on both paths; it is the penalties that differ."
    },
    {
      "id": "us.streamlined.foreign.returns_required",
      "jurisdiction": "US",
      "taxYear": 2026,
      "effectiveFrom": "2026-01-01",
      "effectiveTo": null,
      "domain": "threshold",
      "concept": "streamlined.returnsRequired",
      "label": "Streamlined foreign offshore procedures, delinquent or amended returns required",
      "value": {
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        "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures",
        "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states",
        "retrievedAt": "2026-09-06",
        "retrievedBy": "scrape",
        "contentHash": "sha256:c71f5ba66585aff174e3da2f1db22e83584d3ffabc2c7a4f194fcb1a9242b85c",
        "locator": "Streamlined Foreign Offshore Procedures, instructions, paragraph (1)",
        "quote": "eligible to use the Streamlined Foreign Offshore Procedures must (1) for each of the most recent 3 years for which the U.S. tax return due date (or properly applied for extended due date) has passed, file delinquent or amended tax returns, together with all required information returns (e.g., Forms 3520, 5471, and 8938)"
      },
      "verification": {
        "status": "ingested",
        "testIds": []
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      "confidence": "high",
      "maxAgeDays": 400
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  ]
}