Zurich Income Tax Rates
Canton Zurich (Zürich) applies progressive cantonal income tax rates which, together with municipal tax multipliers and federal income tax, determine the total tax burden for residents. This page explains how the Zurich income tax system works in practice and provides the municipal tax multipliers (Steuerfüsse) in detail for 2025. For the cantonal tariff itself, we focus on how the progressive structure works rather than reproducing every official tariff table for each taxpayer category.
Municipal Tax Multipliers in Zurich (Steuerfüsse) – 2025
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| Municipality | Tax multiplier (total) – 2025 |
|---|---|
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Notes: Municipal “total” figures may include separate components (political municipality, school communities, and church tax for members). Church tax applies only to members of recognized churches; school tax is generally payable by all residents (not only households with children).
Basic Structure of Income Tax in Zurich
For residents of Zurich, the total income tax burden typically consists of three components:
- Federal income tax (direct federal tax, uniform throughout Switzerland),
- Cantonal income tax (according to the Zurich tariff),
- Municipal income tax (the cantonal tax multiplied by the municipality’s tax multiplier, or Steuerfuss).
The canton first determines taxable income under Zurich’s tax rules and applies the cantonal tariff. The resulting cantonal income tax is then multiplied by the tax rate of the municipality of residence. Adding federal, cantonal and municipal tax yields the total income tax burden for the taxpayer.
Progressive Cantonal Tax Rates
Zurich uses a progressive cantonal income tax system. In simplified terms:
- Lower taxable incomes face relatively low average and marginal tax rates,
- As taxable income increases, the marginal rate rises step by step,
- At higher income levels, the marginal rate approaches the top rate and the progression flattens.
The official Zurich tariff tables distinguish between different 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 differentiation, two taxpayers with identical gross income may face different tax burdens depending on their family situation and entitlement to allowances.
Municipal Tax Multipliers (Steuerfüsse)
In addition to the cantonal tariff, each municipality in Zurich applies its own tax multiplier to the cantonal income tax. This includes the City of Zurich and the many surrounding towns and villages. The general process is:
- Determine taxable income under Zurich’s cantonal rules,
- Apply the Zurich cantonal tariff to compute cantonal income tax,
- Multiply the cantonal tax by the municipal multiplier for the place of residence.
Municipal multipliers can vary noticeably between municipalities. This means that the overall tax burden can differ significantly within the canton depending on where exactly a taxpayer lives.
Interaction with Federal Income Tax
The direct federal income tax is assessed independently of the Zurich cantonal and municipal taxes. From the taxpayer’s perspective, however, the combined burden is what counts:
- The federal tariff applies to taxable income after federal deductions,
- The Zurich cantonal tariff applies to income after cantonal deductions,
- Municipal tax is calculated as a multiplier on the cantonal tax.
While the federal tariff is the same throughout Switzerland, differences in cantonal tariffs and municipal multipliers mean that the overall tax burden in Zurich can differ from that in other cantons and, in addition, between municipalities within Zurich.
Taxpayer Categories and Tariff Structure
Zurich’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 entitled to allowances.
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 Zurich cantonal income tax.
Withholding Tax (Quellensteuer)
Foreign nationals without a permanent residence permit—and certain cross-border workers with income taxed at source—may be subject to withholding tax on employment income in Zurich. In such cases:
- Tax is deducted directly from salary by the employer,
- The withholding tax scales are designed to approximate the combined federal, cantonal and municipal tax burden,
- In certain situations, a subsequent ordinary assessment can be requested or is mandatory, which may lead to additional tax payable or a refund.
Withholding tax tariffs differ from ordinary tariffs but follow similar principles of progression and differentiation by marital status, number of children and other factors.
Factors Influencing the Effective Tax Rate in Zurich
The effective tax rate you pay on your income in Zurich depends on several key factors:
- The level of your taxable income,
- Your marital status and whether you have children or other dependants,
- Your municipality of residence and its tax multiplier,
- Whether part of your income is subject to withholding tax,
- The deductions and allowances available to you under federal and cantonal law.
Because of these variables, the effective tax burden is best understood through concrete calculations, for example using a Zurich-specific or Swiss-wide tax calculator, rather than by looking only at nominal statutory rates.
Practical Use
For practical planning, taxpayers typically:
- Look up their municipality’s tax multiplier (above), and
- Use official or third-party tax calculators to estimate the combined federal, cantonal and municipal tax burden.
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 Zurich canton income tax guide.