Law and authorities
Withholding tax: the FTA has published the 2027 rates
The withholding tax rates from 1 January 2027 have been adjusted for inflation. The deduction per child rises to CHF 264.
On 20 October 2026, the Federal Tax Administration (FTA) published circular no. 221 «Withholding tax rates 2027 (as at 1.1.2027)». The rates and deductions have been adjusted for bracket creep, meaning for inflation.
The deduction from the tax amount per child is now CHF 264. The median effective monthly wage income rises to CHF 5,925.
Source: ESTV: Rundschreiben Nr. 221 Quellensteuertarife 2027 (20.10.2026) ↗
Summary by our editors. The linked original source is authoritative.