Individual taxation: what changes now that it has passed

On 8 March 2026 Switzerland voted for individual taxation, with 54.23% in favour on a turnout of 55.6%. That makes it one of the biggest changes to the Swiss tax system in years. It is not yet in force, but it is coming. This article explains what changes, for whom, and from when.

What it is about

Today, married couples in Switzerland are taxed jointly: their incomes are added together and assessed as one. Unmarried couples, by contrast, each file their own tax return. In some cases this unequal treatment produces the so-called "marriage penalty", where a married couple is taxed more heavily through joint assessment than two unmarried people with the same income.

Individual taxation removes that difference. In future, each person declares their own income and assets in a separate tax return, regardless of marital status (source: Swiss Federal Department of Finance, admin.ch).

What could change for your household

How the reform affects you depends heavily on how income is distributed within the household. The overview below shows the tendency. It is not a calculation for your specific situation.

The idea behind it: when two people each declare their own income, progression applies twice at a lower level instead of once on the combined amount. That relieves households with two similar incomes. Where only one person earns, the previous married-couple rate falls away, which tends to lead to a higher burden. At federal level the child deduction rises under the reform from CHF 6,800 to CHF 12,000 per child and is split between the parents.

Worth checking: The amounts stated are guide figures at federal level under the adopted reform. The cantons implement individual taxation in their own tax laws and set their own rates. The figure that applies to you may therefore differ and should be checked when the reform takes effect.

When it takes effect

The law takes effect by 2032 at the latest. The Federal Council may set an earlier date. Until then the current rules apply unchanged: married couples continue to be assessed jointly. In the meantime the Confederation and cantons adapt their tax laws, forms and rates.

For you this means there is no immediate action to take. You still complete your next tax return under the current rules. As the reform draws closer, it is worth checking the cantonal rules that then apply to your situation.

How TaxWize handles this

TaxWize keeps its tax logic current. Once individual taxation takes effect in your canton, TaxWize prepares each person's separate tax return under the rules that then apply. Until then TaxWize calculates using the current rules, so your present return is correct.