Withholding tax with a B permit: how it works
Updated: 30.10.2026
If you live in Switzerland without a C settlement permit, your employer deducts tax directly from your salary and pays it to the canton. Here is what you need to know.
Who pays it
- People tax-resident in Switzerland without a C settlement permit (for example a B permit).
- People who work in Switzerland but live abroad, such as cross-border commuters.
- With a C permit (or when married to a Swiss citizen or C permit holder) you are taxed under the ordinary procedure.
How to read the tariff
Each canton publishes its own tables. The letter shows your situation (for example A for single people, B for married couples with one income, C for double earners, H for single parents), the number shows how many children you support. The rate rises with income.
Sample calculation with an assumed 8% rate (not a real tariff)
All results are non-binding estimates without guarantee. The statements of your employer, insurer and the authorities prevail.
| Gross per month | CHF 5'000 |
|---|---|
| Withholding tax per month | CHF 400 |
| Withholding tax per year | CHF 4'800 |
Subsequent ordinary assessment (NOV)
From a gross income of CHF 120'000 a year the subsequent ordinary assessment is mandatory. Below that you can request it yourself by 31 March of the following year, for example to deduct pillar 3a contributions. The deadline cannot be extended, and once requested it also applies to later years.