La penalità del matrimonio, misurata.
Secondo il diritto svizzero attuale, le coppie sposate dichiarano congiuntamente. Dopo il referendum sull'imposizione individuale del marzo 2026, la dichiarazione separata sarà disponibile entro il 2032. Questo calcolatore mostra quanto paghereste in entrambi i modi, oggi, ai vostri redditi reali.
Tassazione congiunta & penalità del matrimonio
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.