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 Grisons plus reference rates for 2026.
The canton of Grisons settles withholding tax on the monthly model, like 21 of the 26 cantons. Each month stands on its own: a 13th salary, a bonus or a month with heavy overtime raises the rate in precisely that month. Church-tax handling is not published uniformly here, as in 7 cantons: only the official tariff table is authoritative. Among the 10 cantons with verified reference values, Grisons ranks 3 of 10 at a monthly gross of CHF 7'000 with 9.57% 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 Grisons 1.81 percentage points below it. On that salary the deduction works out at roughly CHF 669.90 per month, or about CHF 8'039 per year. The closest verified canton is Aargau at 9.10%, 0.47 percentage points away. Between CHF 5'000 and CHF 9'000 the rate climbs by 4.73 percentage points. Some of these figures are only verified to medium confidence, so check them at the source before running payroll. The canton is multilingual, with German and Italian as official languages, and the tariff table and guidance notes appear in those languages as a rule. The binding tariff tables and the guidance notes are published by the responsible cantonal tax authority: Steuerverwaltung des Kantons Graubünden.
Withholding tax in the canton of Grisons
Settlement is monthly as a rule; Y/N variants are in the PDF tariff tables.
Last checked: January 15, 2026
Reference withholding-tax rates Grisons 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 Grisons
Who pays withholding tax in the canton of Grisons?
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 Grisons?
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 Grisons calculate monthly or annually?
The canton of Grisons uses the Monthly model. The monthly model is based on monthly salary, the annual model on extrapolated annual income.
What makes withholding tax in the canton of Grisons different from other cantons?
Grisons uses the monthly model and does not publish church tax uniformly. At a monthly gross of CHF 7'000 the reference value for tariff A0N is 9.57%, rank 3 of 10 verified cantons. The official tariff table of the responsible cantonal tax authority is binding: Steuerverwaltung des Kantons Graubünden.