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 Neuchâtel plus reference rates for 2026.
The canton of Neuchâtel 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. For church tax, Neuchâtel publishes separate tariffs, Y with and N without, as 16 cantons do in total. We deliberately publish no reference rates for Neuchâtel: our verified figures cover only 10 cantons. The full tariff table is published by the canton itself. 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: Service des contributions du canton de Neuchâtel (SCCO).
Withholding tax in the canton of Neuchâtel
Monthly model. Church tax is voluntary and not part of the withholding tariff.
Last checked: January 15, 2026
Reference withholding-tax rates Neuchâtel 2026
For the exact rates in the canton of Neuchâtel, see the official tariff table. Official tariff table Neuchâtel →
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 Neuchâtel
Who pays withholding tax in the canton of Neuchâtel?
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 Neuchâtel?
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 Neuchâtel calculate monthly or annually?
The canton of Neuchâtel 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 Neuchâtel different from other cantons?
Neuchâtel uses the monthly model and publishes separate tariffs with and without church tax. We hold no verified reference values for Neuchâtel; the official tariff table of the responsible cantonal tax authority is binding: Service des contributions du canton de Neuchâtel (SCCO).