CH Federal Income Tax
Swiss federal income tax for individuals (direkte Bundessteuer, impot federal direct) for tax year 2026. Covers who is liable (DBG art. 3), joint taxation of married couples, the 2026 tariffs after the cold-progression adjustment (single tariff up to 13.2% marginal and 11.5% flat from CHF 794,000; married and single-parent tariff), the CHF 263 tax reduction per child, the main deductions (commuting cap CHF 3,300, flat professional expenses, Pillar 2 and 3a, insurance premiums, private interest, childcare CHF 25,800, two-earner deduction, child and support deductions CHF 6,800), tax at source for foreign employees and the ordinary assessment from CHF 120,000, filing and payment (1 March due date, 4.00% late interest) and fines.
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