In­come Tax (Einkom­menss­teuer): The state, the can­tons and the mu­nic­i­pal­i­ties charge pro­gres­sive rates of in­come tax, with the max­i­mum amount­ing to 22% of tax­able in­come.

Taxes are due for each cal­en­dar year. You fill in an annual tax return on which you may claim de­duc­tions such as for pro­fes­sional ex­penses, main­te­nance costs, sup­port pay­ments or pay­ments to third-​pillar pen­sion funds (per­sonal pen­sion plans). An elec­tronic ver­sion of the an­nual tax re­turn form (eTax.zug) is avail­able with step-​by-step in­struc­tions, which makes the form eas­ier to com­plete. There is a brief guide in English, too.

Wealth Tax (Vermögenssteuer) on total wealth and ma­te­r­ial as­sets is levied by can­tons and mu­nic­i­pal­i­ties; li­a­bil­i­ties can be de­ducted from tax­able as­sets. The wealth tax tar­iff is pro­gres­sive, with the max­i­mum rate amount­ing to around 3‰ of the tax­able wealth.