The marriage penalty, measured.
Under current Swiss law a married couple files jointly. After the March 2026 Individualbesteuerung referendum, separate filing becomes available by 2032 at latest. This calculator shows what you would pay both ways, today, at your real incomes.
Joint filing & the marriage penalty
Switzerland taxes married couples on combined income. On a progressive scale, two equal-earner spouses pay more jointly than they would as two singles (the rate-class they land in is higher). Federal law applies a partial “Vollsplitting” and most cantons add their own splitting divisor (1.7 to 2.0), but the correction is rarely full.
At dual-earner couples with similar high incomes the penalty can be CHF 4–12k/year. For unequal earners (or single-income households) the splitting often produces a bonus.
On 8 March 2026 Swiss voters approved Individualbesteuerung with 54.23% Yes. Implementation runs through 2032 at latest, after which every taxpayer — single or married — files their own return on their own income.