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 Vaud plus reference rates for 2026.
The canton of Vaud 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, Vaud publishes separate tariffs, Y with and N without, as 16 cantons do in total. Among the 10 cantons with verified reference values, Vaud ranks 8 of 10 at a monthly gross of CHF 7'000 with 12.41% 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 Vaud 1.03 percentage points above it. On that salary the deduction works out at roughly CHF 868.70 per month, or about CHF 10'424 per year. The closest verified canton is Bern at 13.00%, 0.59 percentage points away. Between CHF 5'000 and CHF 9'000 the rate climbs by 6.42 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 cantonale des impôts (ACI).
Withholding tax in the canton of Vaud
Annual model. Vaud does not levy a church tax.
Last checked: January 15, 2026
Reference withholding-tax rates Vaud 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 Vaud
Who pays withholding tax in the canton of Vaud?
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 Vaud?
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 Vaud calculate monthly or annually?
The canton of Vaud 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 Vaud different from other cantons?
Vaud 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 12.41%, rank 8 of 10 verified cantons. The official tariff table of the responsible cantonal tax authority is binding: Administration cantonale des impôts (ACI).