Withholding tax is deducted directly from salary and mainly affects foreign employees without a C settlement permit. Here are the key facts for the canton of Geneva plus reference rates for 2026.
The canton of Geneva settles withholding tax on the annual model, one of only 5 cantons out of 26 that do (Fribourg, Ticino, Vaud, Valais and Geneva). The basis is extrapolated annual income, so a 13th salary or a bonus does not tip a single month into a higher rate: it is spread across the year and reconciled at year end. For church tax, Geneva publishes separate tariffs, Y with and N without, as 16 cantons do in total. Among the 10 cantons with verified reference values, Geneva ranks 7 of 10 at a monthly gross of CHF 7'000 with 11.62% on tariff A0N, counting from the lowest rate to the highest. The spread runs from 7.75% (Zurich) to 13.40% (Fribourg) against a median of 11.38%, putting Geneva 0.23 percentage points above it. On that salary the deduction works out at roughly CHF 813.40 per month, or about CHF 9'761 per year. The closest verified canton is Ticino at 11.60%, 0.02 percentage points away. Between CHF 5'000 and CHF 9'000 the rate climbs by 6.69 percentage points. The canton's official language is French, and as a rule that is the language the tariff table and guidance notes are published in. The binding tariff tables and the guidance notes are published by the responsible cantonal tax authority: Administration fiscale cantonale (AFC-GE).
Withholding tax in the canton of Geneva
Annual model. Geneva does not levy a mandatory church tax.
Last checked: January 15, 2026
Reference withholding-tax rates Geneva 2026
Effective withholding-tax rate for tariff code A0N (single, no children, no church tax):
Reference values for tariff A0N, rounded. The actual deduction depends on the tariff code, church membership and other factors. The canton's official tariff table is always authoritative.
Withholding tax tariff codes
Further codes: G (replacement income), E (simplified procedure) and L/M/N/P/Q for cross-border commuters from Germany. A trailing Y/N marks with (Y) or without (N) church tax.
Frequently asked questions about withholding tax in Geneva
Who pays withholding tax in the canton of Geneva?
Withholding tax generally applies to foreign employees without a C settlement permit and to persons resident abroad. Swiss citizens and C-permit holders are assessed in the ordinary way.
How high is withholding tax in the canton of Geneva?
The rate depends on gross salary, the tariff code (family situation) and church membership. Reference values are in the table above; the official tariff table is binding.
What does a tariff code like A0N mean?
The letter indicates the family situation (A = single), the digit the number of children, and the trailing Y/N with (Y) or without (N) church tax.
Does the canton of Geneva calculate monthly or annually?
The canton of Geneva uses the Annual model. The monthly model is based on monthly salary, the annual model on extrapolated annual income.
What makes withholding tax in the canton of Geneva different from other cantons?
Geneva uses the annual model and publishes separate tariffs with and without church tax. At a monthly gross of CHF 7'000 the reference value for tariff A0N is 11.62%, rank 7 of 10 verified cantons. The official tariff table of the responsible cantonal tax authority is binding: Administration fiscale cantonale (AFC-GE).