Financial Advisory - Taxation

The marginal tax rate is key

A marginal tax rate of 30% would mean that for every CHF 1000 of extra income, you would pay CHF 300 to the taxman. However, by taking steps to reduce your income, you can achieve savings on the marginal tax rate.

The higher the marginal tax rate, the greater the tax savings impact you can achieve by taking specific steps to reduce your taxable income.

Personal calculation:

Examples of marginal tax rates as a %

Taxable income in CHF

70 000

80 000

90 000

100 000

110 000

Basel

29.30

30.10

30.00

32.30

32.20

Berne

29.70

32.70

32.80

35.00

35.70

Geneva

31.60

32.80

33.10

35.70

36.20

Lugano

26.20

26.90

28.50

30.70

31.80

St. Gallen

27.90

31.00

31.00

33.20

33.20

Zurich

25.60

26.30

26.30

30.70

30.70

Basis of calculation: single, no children, religious denomination: other

Source: ARGO tax calculator as at December 2009