Guide
Types of tax
In everyday tax matters in Switzerland, you will encounter various types of tax with different underlying principles. This section gives you a factual overview without naming specific amounts or rates.
In brief
The most important types of tax for private individuals include income tax, wealth tax, inheritance tax and anticipatory tax. They differ in their basis of assessment, the level at which they are levied and who is responsible for them. What counts in each case are the rules of the Confederation, the canton and the commune, as well as the current guidelines.
What matters
Income tax
The entire income of a period is taxed, i.e. earned income and other income. It is levied jointly by the Confederation, the canton and the commune.
Wealth tax
The cantons levy this tax on net wealth at the end of the tax period. The Confederation has no wealth tax of its own.
Inheritance tax
Inheritances are treated differently depending on the canton. Review your individual situation together with a specialist.
Anticipatory tax
It is levied at source on certain investment income and can be reclaimed if declared correctly.
Articles on Types of tax
4 articles with explanations, checklists and sources.
- Income tax: what counts as taxable income?Income tax is levied on all income of a natural person within a tax period. It is levied jointly by the Confederation, the canton and the commune, with each level applying its own rates. What counts is net income after deductions.Read article
- Wealth tax: how are assets taxed?Wealth tax is levied by the cantons on the net wealth of natural persons. What counts is the level of assets at the end of the tax period, after deduction of debts. The Confederation has no wealth tax of its own.Read article
- Inheritance tax: what you should knowInheritance tax is regulated by the cantons and varies from canton to canton. The decisive factors include the degree of kinship to the deceased person and the canton of residence. Since the rules vary considerably, an individual review by a specialist is recommended.Read article
- Anticipatory tax: levying and reclaimingAnticipatory tax is levied at source on certain investment income, such as interest and dividends. Its purpose is to ensure that income is declared correctly. If the income is declared completely and on time, the anticipatory tax can be reclaimed.Read article
What you should keep in mind
- Know who is responsible for each type of tax (Confederation, canton, commune)
- Consult the current guidelines of your canton
- Declare investment income and anticipatory tax correctly
- Take account of cantonal differences in the case of inheritances
- Value assets completely and correctly
- Consult a specialist if you are unsure
Frequently asked questions – Types of tax
Sources and related topics
Sources
Updated: August 2026 · General information, not individual tax advice.
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