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 Valais plus reference rates for 2026.
The canton of Valais 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. 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, Valais ranks 4 of 10 at a monthly gross of CHF 7'000 with 10.57% 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 Valais 0.81 percentage points below it. On that salary the deduction works out at roughly CHF 739.90 per month, or about CHF 8'879 per year. The closest verified canton is St. Gallen at 11.17%, 0.60 percentage points away. Between CHF 5'000 and CHF 9'000 the rate climbs by 5.89 percentage points. The canton is multilingual, with French and German 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: Service cantonal des contributions (SCC).
Withholding tax in the canton of Valais
Annual model. Church-tax handling is documented inconsistently; the official tariff table is authoritative.
Last checked: January 15, 2026
Reference withholding-tax rates Valais 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 Valais
Who pays withholding tax in the canton of Valais?
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 Valais?
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 Valais calculate monthly or annually?
The canton of Valais 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 Valais different from other cantons?
Valais uses the annual model and does not publish church tax uniformly. At a monthly gross of CHF 7'000 the reference value for tariff A0N is 10.57%, rank 4 of 10 verified cantons. The official tariff table of the responsible cantonal tax authority is binding: Service cantonal des contributions (SCC).