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 Schwyz plus reference rates for 2026.
The canton of Schwyz 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 is already built into the tariff, which is true for only 3 cantons (Schwyz, Fribourg and Jura), so there is no Y/N variant to choose. We deliberately publish no reference rates for Schwyz: our verified figures cover only 10 cantons. The full tariff table is published by the canton itself. The canton's official language is German, 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: Kantonale Steuerverwaltung Schwyz.
Withholding tax in the canton of Schwyz
Tariffs cover cantonal, district, municipal and church taxes plus direct federal tax; new tariffs from 1.1.2026.
Last checked: January 15, 2026
Reference withholding-tax rates Schwyz 2026
For the exact rates in the canton of Schwyz, see the official tariff table. Official tariff table Schwyz →
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 Schwyz
Who pays withholding tax in the canton of Schwyz?
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 Schwyz?
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 Schwyz calculate monthly or annually?
The canton of Schwyz 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 Schwyz different from other cantons?
Schwyz uses the monthly model and already includes church tax in the tariff. We hold no verified reference values for Schwyz; the official tariff table of the responsible cantonal tax authority is binding: Kantonale Steuerverwaltung Schwyz.