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 Zurich plus reference rates for 2026.
The canton of Zurich 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, Zurich publishes separate tariffs, Y with and N without, as 16 cantons do in total. Among the 10 cantons with verified reference values, Zurich ranks 1 of 10 at a monthly gross of CHF 7'000 with 7.75% 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 Zurich 3.63 percentage points below it. On that salary the deduction works out at roughly CHF 542.50 per month, or about CHF 6'510 per year. The closest verified canton is Aargau at 9.10%, 1.35 percentage points away. Between CHF 5'000 and CHF 9'000 the rate climbs by 4.09 percentage points. 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: Kantonales Steueramt Zürich.
Withholding tax in the canton of Zurich
Tariff tables with church tax (Y) and without church tax (N).
Last checked: January 15, 2026
Reference withholding-tax rates Zurich 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 Zurich
Who pays withholding tax in the canton of Zurich?
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 Zurich?
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 Zurich calculate monthly or annually?
The canton of Zurich 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 Zurich different from other cantons?
Zurich uses the monthly 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 7.75%, rank 1 of 10 verified cantons. The official tariff table of the responsible cantonal tax authority is binding: Kantonales Steueramt Zürich.