Retirement and taxes
Net pension in Switzerland
On a gross pension of 60,000 CHF, single, Geneva city, 53,353 CHF is left net, that is 4,446 CHF a month. A pension pays no social contributions at all, so the whole gap is tax. Adjust the amount, the canton and the municipality below.
The pension before any withholding, in euros per year.
Church tax is levied by the canton on members of a recognised church, as a percentage of the basic cantonal tax.
Enter a gross annual pension.
What this page does not say
This calculation assumes you are tax resident in Switzerland and that the pension is taxable there. It does not decide WHERE a cross-border pension is taxable. That is settled by the tax treaty between the two states, and the answer depends on the type of pension, so an AVS pension and an occupational pension paid to the same person can fall to two different states.
Our editorial notes set it out corridor by corridor, in French: a Swiss pension abroad, returning to France, Italy, Spain. For an individual situation, the characterisation belongs to a tax lawyer.
How the figure is built
The pension is taxable IN FULL. Article 22 paragraph 1 of the federal direct tax act makes taxable "all income from old-age and survivors insurance, from invalidity insurance and all income from occupational pension institutions". There is therefore no Swiss equivalent of the French 10% deduction.
On the other hand a pension bears NO social contributions: a retiree without gainful activity pays neither old-age insurance, nor unemployment insurance, nor occupational pension, nor accident insurance. Nor are there professional expenses, which article 26 ties to exercising a profession, so neither the federal nor the cantonal allowance applies.
One rule runs the other way and favours the pensioner: article 33 paragraph 1bis letter a increases the insurance-premium deduction by half for taxpayers who do not pay the contributions of letters d and e, which is exactly a retiree. Federal, cantonal and municipal tax, plus church tax if you are a member of a recognised church, then apply to the result.
Common questions
Sources: LIFD art. 22, taxation of pensions, LIFD art. 26, professional expenses, LIFD art. 33, deductions. Texts in force, read on 21 September 2026. Cantonal and municipal scales of the 2026 vintage.
This information is provided for educational purposes and does not constitute tax, legal or financial advice. For any personal decision, consult a qualified professional: a tax lawyer, a chartered accountant, a notary, or an immigration adviser depending on your situation.