Marginal tax rate
The tax you pay on your last franc of income, and therefore what you save on each deductible franc.
It is higher than your average rate. A marginal rate of 30 % means a CHF 1’000 deduction, for example to Pillar 3a, saves about CHF 300.
Tools that use it
Related terms
- Pillar 3aTax-advantaged private pension savings: contributions are deducted from taxable income, withdrawals are taxed separately at a reduced rate.
- Pension fund buy-inA voluntary payment into your pension fund to close a gap, deductible from taxable income.
- Wealth taxA yearly cantonal and communal tax on net wealth above an allowance.
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Tax and insurance
Taxes in early retirement: canton, capital and wealth
What you pay when you live from savings in Switzerland: income, wealth and withdrawal taxes, why your canton matters and which levers are real.