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Self-employed (Selbststaendigerwerbend) salary calculator - Switzerland 2026

Free Self-employed (Selbststaendigerwerbend) salary calculator for Switzerland (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Switzerland (2026)

Educational model - not a Quellensteuer (withholding) table, not an official tax assessment, not tax advice.

Default: canton of Zurich and the city of Zurich commune. Cantonal and communal taxes differ substantially across Switzerland - the same salary can produce a very different net amount in another canton. A canton selector is planned; for now all results use Zurich.

Employee (Arbeitsvertrag)

  • AHV/IV/EO (old-age, disability, income compensation): 5.3% of gross pay, no cap. The employer pays another 5.3% (10.6% total).
  • ALV (unemployment insurance): 1.1% of gross pay up to CHF 148,200 per year (CHF 12,350 per month); the employer pays the same. The former solidarity contribution above the cap was abolished in 2023 and does not apply in 2026.
  • NBU (non-occupational accident insurance): paid by the employee, but the premium is set by the employer's insurer, typically about 1-2% of the insured wage (capped at CHF 148,200). The calculator uses an approximate default of 1% and lets you switch it off.
  • BVG (occupational pension, 2nd pillar): age-banded retirement credits of 7% (25-34), 10% (35-44, the default), 15% (45-54) or 18% (55-65) on the coordinated salary: gross capped at CHF 90,720 minus the coordination deduction of CHF 26,460 (minimum coordinated salary CHF 3,780), and only when gross pay reaches the entry threshold of CHF 22,680. The model assumes a 50/50 split, so the employee pays half. Risk and administration premiums are not modeled.
  • Federal direct tax (direkte Bundessteuer), single tariff 2026: tax free up to CHF 15,300, progressive marginal steps up to 13.2%, and a flat 11.5% on the whole taxable income above CHF 794,100. Federal tax below CHF 25 is not levied. PROVISIONAL: the published 2026 endpoints are used; the intermediate bracket thresholds are estimated from the official 2025 tariff shifted by the announced +0.1% inflation adjustment (worst case a few francs of difference).
  • Cantonal and communal tax (Zurich): the Zurich basic tariff (Grundtarif) for 2026 produces the simple tax (einfache Staatssteuer), which is multiplied by the cantonal multiplier of 95% plus the city of Zurich communal multiplier of 119% (214% combined, 2026).
  • Church tax: optional and off by default; approximated as 10% of the simple tax when enabled (actual rates depend on denomination and commune).
  • Taxable income = gross pay minus employee social contributions, minus the professional expenses lump sum (3% of net salary, minimum CHF 2,000, maximum CHF 4,000), minus a standard insurance premium deduction (single with pension contributions: CHF 1,800 federal, CHF 2,900 Zurich - a simplification of the real deduction rules).
  • Employer cost view: employer halves of AHV/IV/EO (5.3%) and ALV (1.1% capped), the BVG employer half, plus approximate employer-only premiums: FAK family compensation fund (about 1-2%, model uses 1.2%) and UVG occupational accident insurance (industry dependent, model uses 0.2% capped).
  • Out of scope: married and parental tariffs, Quellensteuer for foreign workers without a C permit, wealth tax, the Personalsteuer (CHF 24), 13th salary handling (enter your annual gross divided by 12), pillar 3a, commuting, meal, childcare and other itemized deductions, and BVG risk/administration premiums.

Sources: ESTV - Steuertarife zur direkten Bundessteuer, AHV/IV leaflet 2.01 - wage contributions, SECO - unemployment insurance (ALV), BSV - occupational pension (BVG) key figures, Canton Zurich - tariff directive from tax period 2026 (ZStB 34.1), Canton Zurich - current communal multipliers.

Self-employed (Selbststaendigerwerbend)

  • Net business profit = revenue minus expenses; income tax uses the same single tariff model (federal + Zurich cantonal/communal) as the employee calculator.
  • AHV/IV/EO at the self-employed rate: the full 10.0% applies from CHF 60,500 of annual income; below that a sliding scale starts at 5.371% (between CHF 10,100 and CHF 17,600); below CHF 10,100 the minimum contribution of CHF 530 per year applies. APPROXIMATION: the official sliding scale is a stepwise table; the calculator interpolates linearly, and it applies the rate directly to the profit instead of the official iterative base.
  • No unemployment insurance (ALV): the self-employed cannot join the scheme.
  • No mandatory BVG: 2nd-pillar cover is voluntary for the self-employed (and a larger pillar 3a allowance exists instead); accident insurance is also your own responsibility. Neither is modeled.
  • The professional expenses lump sum does not apply (business expenses are already deducted from revenue); the standard insurance premium deduction is kept.
  • Out of scope: VAT, legal-entity forms (GmbH/AG with a salary), Quellensteuer, wealth tax, pillar 3a, and the AHV administration fee (up to about 5% of contributions).

AHV/IV leaflet 2.02 - contributions of the self-employed, ESTV - Steuertarife zur direkten Bundessteuer.