Canton Geneva (Genève) applies progressive cantonal income tax rates which, together with communal tax multipliers and federal income tax, determine the total tax burden for residents. This page explains how the income tax rates in Geneva work in practice—without reproducing every detailed tariff table. The focus is on understanding the structure of the cantonal tariff, the role of communal multipliers and the interaction with the Swiss federal income tax.

Basic Structure of Income Tax in Geneva

For residents of Geneva, the total income tax burden typically consists of three layers:

• Federal income tax (impôt fédéral direct, uniform throughout Switzerland),
• Cantonal income tax (impôt cantonal, according to the Geneva tariff),
• Communal income tax (impôt communal, based on a multiplier applied to the cantonal tax).

The canton first determines taxable income under Geneva’s tax rules and applies the cantonal tariff. The resulting cantonal income tax is then adjusted using the communal tax multiplier corresponding to the commune (commune de domicile). Adding federal, cantonal and communal tax yields the total income tax burden.

Progressive Cantonal Tax Rates

Geneva uses a progressive cantonal income tax system. In simplified terms:

• Lower taxable incomes face relatively low average and marginal rates,
• As taxable income increases, the marginal rate rises through several brackets,
• At higher income levels, the marginal rate approaches the top rate and the progression flattens.

The official Geneva tariff tables distinguish between several taxpayer categories, typically including:

• Single taxpayers without children,
• Married couples and registered partners (generally jointly assessed),
• Taxpayers entitled to family-related allowances (children, dependants).

Because of this structure, two households with the same gross income can face different tax burdens depending on their family situation and entitlement to allowances and deductions.

Communal Tax Multipliers in Geneva

In addition to the cantonal tariff, each commune in Geneva applies its own tax multiplier (coefficient communal) to the cantonal income tax. The calculation can be summarised as follows:

1. Determine taxable income under the Geneva tax rules.
2. Apply the Geneva cantonal tariff to calculate the cantonal income tax.
3. Multiply the cantonal tax by the communal multiplier of the commune of residence.

Communal multipliers vary by commune. The City of Geneva typically applies a different coefficient than smaller suburban communes. As a result, effective tax burdens can differ noticeably within the canton, even for taxpayers with the same income and family situation.

Interaction with Federal Income Tax

The direct federal income tax (impôt fédéral direct) is assessed independently of Geneva’s cantonal and communal taxes. From the taxpayer’s perspective, however, what matters is the combined burden:

• The federal tariff applies to taxable income after federal deductions,
• The Geneva cantonal tariff applies to income after cantonal deductions,
• The communal income tax is derived by applying the communal multiplier to the cantonal tax.

While the federal tariff is uniform across Switzerland, differences in cantonal tariffs and communal multipliers mean that the overall tax burden in Geneva can be significantly higher or lower than that in other cantons, and can vary between communes within Geneva.

Taxpayer Categories and Tariff Structure

Geneva’s tariff structure is designed to take account of household composition and ability to pay. Different scales or parameters apply for:

• Single taxpayers,
• Married couples and registered partners (joint assessment in most cases),
• Taxpayers with children or other dependants.

The detailed tariff tables specify thresholds, progression steps and top rates for each category. These tables are updated periodically by the canton and form the legal basis for calculating Geneva cantonal income tax.

Withholding Tax (Impôt à la source / Quellensteuer)

Foreign nationals without a permanent residence permit and certain cross-border workers may be subject to withholding tax (impôt à la source) on employment income in Geneva. In such cases:

• Tax is deducted directly from salary by the employer,
• The withholding tax scales aim to approximate the combined federal, cantonal and communal tax burden,
• In specific situations, a subsequent ordinary assessment (taxation ordinaire ultérieure) can be requested or is mandatory, potentially resulting in additional tax or a refund.

Withholding tax tariffs differ from ordinary tariffs but are based on similar principles of progression and differentiation by marital status, number of children and other factors.

Factors Influencing the Effective Tax Rate in Geneva

The effective tax rate you pay on your income in Geneva depends on several key factors:

• The level of your taxable income,
• Your marital status and whether you have children or other dependants,
• Your commune of residence and its communal multiplier,
• Whether some or all of your income is subject to withholding tax,
• The deductions and allowances available to you at federal and cantonal level.

Because of these variables, the effective tax burden is best understood through concrete calculations, for example using a Geneva-specific tax calculator, rather than by looking only at nominal statutory rates.

Practical Use

The aim of this page is to explain the structure of Geneva’s income tax rates rather than to reproduce every tariff table. For practical planning, taxpayers typically:

• Use official or third-party tax calculators to estimate their tax burden in Geneva, and
• Consider both the cantonal tariff and the communal multiplier when evaluating the impact of living in a particular commune.

To obtain a complete view of your situation, it is helpful to combine the information on rates from this page with the sections on Deductions, Filing Requirements, Special Rules and Examples in the Geneva canton income tax guide.