Switzerland Sole proprietorship (Einzelfirma) tax calculator 2026
A Swiss sole proprietor (Einzelfirma) pays direct federal income tax on net profit across 2026 progressive bands from 0% up to CHF 15,200, rising through 0.77%, 0.88%, 2.64%, 2.97%, 5.94%, 6.6%, 8.8%, 11% to a top marginal 13.2% (average capped at 11.5%), plus AHV/IV/EO of up to 10%. Cantonal and municipal taxes are separate.
This calculator estimates the Swiss direct federal income tax and the AHV/IV/EO social contribution due on the net profit of a sole proprietorship (Einzelfirma) for the 2026 tax year. It does not include cantonal or municipal taxes.
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Result
Switzerland Sole proprietorship (Einzelfirma) tax rates 2026
| Band or item | Rate |
|---|---|
| Up to CHF 15,200 | 0% (tax free) |
| CHF 15,200 to CHF 33,200 | 0.77% |
| CHF 33,200 to CHF 43,500 | 0.88% |
| CHF 43,500 to CHF 58,100 | 2.64% |
| CHF 58,100 to CHF 76,100 | 2.97% |
| CHF 76,100 to CHF 82,000 | 5.94% |
| CHF 82,000 to CHF 108,800 | 6.6% |
| CHF 108,800 to CHF 141,500 | 8.8% |
| CHF 141,500 to CHF 184,900 | 11% |
| Over CHF 184,900 | 13.2% |
| Social contributions (AHV/IV/EO self-employed (max 10%)) | 10% |
Source: www.estv.admin.ch
How is a Swiss Einzelfirma taxed?
A sole proprietorship is not a separate taxpayer: its net profit is added to the owner's personal income and taxed as one. This calculator applies the direct federal tax (direkte Bundessteuer), a progressive schedule that starts at 0% on the first CHF 15,200 of taxable income. Above that threshold the marginal rate rises through each band: 0.77% to CHF 33,200, 0.88% to CHF 43,500, 2.64% to CHF 58,100, 2.97% to CHF 76,100, 5.94% to CHF 82,000, 6.6% to CHF 108,800, 8.8% to CHF 141,500, 11% to CHF 184,900, and 13.2% on income above that. The average federal rate is capped at 11.5%. Only the slice of profit inside each band is taxed at that band's rate.
AHV/IV/EO social contributions
Every self-employed person in Switzerland pays into the first pillar: old-age and survivors' insurance (AHV), disability insurance (IV) and loss-of-earnings compensation (EO). For a sole proprietor the combined self-employed rate reaches a maximum of 10% of net business income, which this calculator applies as the default contribution. The rate is scaled down on very low incomes, but the full 10% applies once profit is comfortably above the reduction threshold. These contributions are separate from federal tax and are calculated directly on your profit.
A worked example at CHF 90,000 profit
Take an Einzelfirma with a net annual profit of CHF 90,000.
AHV/IV/EO at 10% = CHF 9,000.
Direct federal tax, band by band: 0% on the first 15,200 = CHF 0; 0.77% on the next 18,000 = CHF 138.60; 0.88% on 10,300 = CHF 90.64; 2.64% on 14,600 = CHF 385.44; 2.97% on 18,000 = CHF 534.60; 5.94% on 5,900 = CHF 350.46; and 6.6% on the final 8,000 = CHF 528.00. That totals roughly CHF 2,028 of federal tax, a marginal rate of 6.6% but an effective federal rate near 2.3%.
Federal tax plus AHV comes to about CHF 11,028, leaving around CHF 78,972. Remember that cantonal and municipal income taxes, which are frequently larger than the federal portion, are charged on top of this and are not included here.
What this estimate excludes
The figure covers only the federal layer. Switzerland levies tax at three levels, and the cantonal and municipal taxes vary widely by canton and commune and are often the biggest part of the bill. Deductions such as pillar 3a contributions, business expenses and the AHV contribution itself can reduce taxable income before the federal schedule is applied, so a full canton-specific filing will differ from this federal-only view.
Frequently asked questions
How much federal tax does a Swiss sole proprietor pay?
Direct federal tax is progressive: 0% up to CHF 15,200, then marginal rates of 0.77%, 0.88%, 2.64%, 2.97%, 5.94%, 6.6%, 8.8%, 11% and a top 13.2%, with the average rate capped at 11.5%. On CHF 90,000 profit the federal tax is about CHF 2,028.
What is the AHV rate for the self-employed in Switzerland?
The AHV/IV/EO contribution for self-employed sole proprietors is up to 10% of net business income. On CHF 90,000 of profit that is CHF 9,000. The rate is reduced only on very low incomes.
What is the tax-free amount for federal income tax in 2026?
The first CHF 15,200 of taxable income is taxed at 0% under the direct federal tax schedule. Income above that is taxed band by band starting at 0.77%.
Does this include cantonal and municipal taxes?
No. This calculator shows only the direct federal tax (max average 11.5%) plus AHV. Cantonal and municipal taxes, which are often larger, vary by canton and commune and are charged separately.
What is the top federal income tax rate in Switzerland?
The top marginal band of the direct federal tax is 13.2% on income above CHF 184,900, though the overall average federal rate is limited to 11.5%.
Is a Swiss Einzelfirma taxed as a company?
No. An Einzelfirma is not a separate taxpayer; its profit is added to the owner's personal income and taxed under the individual progressive federal schedule plus up to 10% AHV.
Official sources
- ESTV (Federal Tax Administration) — Corporate & personal income tax