Canton Valais (VS) is a large canton in southern Switzerland, spanning from the Rhône valley to high alpine regions. Like all Swiss cantons, it levies its own cantonal and communal income taxes in addition to the federal income tax. This page provides an overview of how income tax works in Valais and serves as the entry point to more detailed sections on tax rates, deductions, filing requirements, special rules, examples and a simplified income tax calculator.

Position of Valais in the Swiss Tax System

Swiss income taxation operates at three levels:

• Federal level – direct federal income tax, harmonised nationwide.
• Cantonal level – each canton, including Valais, sets its own income tax law and tariffs.
• Communal level – communes apply tax multipliers on top of cantonal tax.

In practice, residents of Valais pay:

• Federal income tax based on the federal tariff, and
• Cantonal and communal income tax calculated under Valais’s tax law, including the applicable communal multiplier.

Who Is Taxable in Canton Valais?

As a rule, you are subject to income tax in Valais if:

• You are resident in Valais for tax purposes, or
• You have your main economic interest or source of income in Valais, or
• You own or operate a business or permanent establishment in Valais, or
• You own real estate located in Valais.

Foreign nationals who are not yet fully integrated into the ordinary tax system may be subject to withholding tax (Quellensteuer) on employment income, with the possibility of a subsequent ordinary assessment in specific cases.

Sections of the Valais Income Tax Guide

The Valais income tax guide is divided into several core sections. You can access each section here:

• Valais Income Tax Rates – how the cantonal and communal income tax is calculated, including the interaction between progressive tariffs and communal multipliers.
• Valais Deductions – employment-related costs, social security and pension contributions, family-related deductions, property deductions and other key deduction categories.
• Filing Requirements – who must file a tax return in Valais, deadlines, extensions, required documents and the interaction with withholding tax.
• Special Rules – particular rules for new arrivals and departures, cross-border workers, withholding tax, self-employment, real estate, investment income and international situations.
• Examples – simplified case studies showing how federal, cantonal and communal taxes combine for different profiles (single, families, expats, real estate owners, self-employed).
• Valais Income Tax Calculator – a simplified calculator for estimating cantonal and communal income tax in Valais, based on an approximate model.

How This Guide Relates to Other Valais Tax Topics

Valais income tax is only one part of the overall tax picture. For a complete view of the Valais tax landscape, you may also wish to consult:

• Valais Wealth Tax Guide – covering net wealth taxation and relevant valuation rules.
• Valais Inheritance Tax Guide – focusing on inheritance and gift tax rules in the canton.
• Valais Income Tax Service – if you are looking for professional support with your Valais income tax return or planning.
• Valais Inheritance Tax Service – for advisory and filing services in inheritance and gift tax matters.

Using the Valais Income Tax Guide

You can use this guide in different ways:

• As an orientation tool if you plan to move to Valais or are comparing cantons.
• As a technical reference if you want to understand how your income is taxed and which deductions may be available.
• As a starting point for professional advice, by combining the factual information here with tailored planning and compliance support.

For a full picture of your situation, the information in this guide should be read together with the Swiss-wide income tax overview, federal rules and, where relevant, the canton-specific guidance for wealth tax and inheritance tax.