La pénalité du mariage, mesurée.
Selon le droit suisse actuel, les couples mariés sont imposés conjointement. Après le référendum sur l'imposition individuelle de mars 2026, l'imposition séparée sera disponible au plus tard en 2032. Ce calculateur montre ce que vous paieriez des deux façons, aujourd'hui, à vos revenus réels.
Imposition conjointe & pénalité du mariage
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.