Taxes Around 54 percent in favor of the switch to individual taxation
Switzerland is fundamentally changing its tax system. On Sunday, around 54% of voters approved individual taxation for all private individuals, whether they are married or not. This is shown by figures from the Federal Statistical Office.
08.03.2026, 12:02
08.03.2026, 19:48
SDA
However, the results are provisional as the votes had not yet been counted late in the evening in two Fribourg municipalities. Around 1,655,600 voters cast a Yes vote and around 1,397,100 a No. Just under 56% of those eligible took part in the ballot.
Yes cantons in the minority
However, the attitude of voters to the question of whether or not spouses should be taxed separately differed depending on their region of residence. The proposal received approval in French-speaking Switzerland - except in Valais - as well as in the more urban regions of German-speaking Switzerland, including Zurich, Bern, Basel-Stadt, Lucerne and Solothurn.
The cantons of Vaud and Geneva had the largest 'yes' votes, with around 69% and just under 68% respectively. A majority of voters in the predominantly rural German-speaking cantons of Switzerland, as well as in Valais and Ticino, were against the system change.
Appenzell Innerrhoden said no with almost 68 no votes. Uri and Schwyz voted no with more than 63 percent. One thing is certain: If the bill had required a majority of the cantons, it would have failed.
Married couples and same-sex couples living in a registered partnership will be taxed jointly in future according to the will of the voters. With the current joint taxation, married couples have to pay more tax in some cases than cohabiting couples who are already taxed separately due to progression.
By January 1, 2032 at the latest
According to the Federal Council, around 610,000 married couples are likely to be affected by the marriage penalty in terms of federal tax. In contrast, around 670,000 married couples have tax privileges. The so-called marriage bonus and deductions for married couples and dual earners will also be abolished.
According to the new law on individual taxation, the federal government, cantons and municipalities must assess each private individual individually. Married couples must now submit two dossiers and declare their income and assets. Cantons and municipalities have six years to make the change, i.e. by January 1, 2032 at the latest.
The child deduction for direct federal tax will be increased from the current CHF 6,800 to CHF 12,000, but will generally be split equally between the parents. Investment income will be allocated according to ownership. Joint property is divided equally. In the case of real estate, the entry in the land register is decisive.
Parliament adjusted the tax rates in order to reduce the losses. High incomes are therefore likely to pay more federal tax. Couples with one income or a high and a low income are also likely to have to pay more. Married couples with similar incomes, on the other hand, are likely to see their tax burden reduced.
630 million francs less
The shortfall in federal tax is likely to amount to around 630 million francs. Part of this will also fall to the cantons. The impact of the bill on cantonal and municipal taxes remains to be seen. This depends on the implementation in the cantons and their tax rates and deductions.
The fundamental system change takes account of a Federal Supreme Court ruling that dates back over 40 years. In 1984, the Federal Supreme Court ruled that tax discrimination against married and registered couples compared to cohabiting couples was unconstitutional.
Since then, however, all attempts to abolish the so-called marriage penalty in direct federal tax have failed. In 2020, Parliament instructed the Federal Council to tackle the switch to individual taxation. The law that has now been adopted is the indirect counter-proposal to the FDP women's tax justice initiative.
Individual taxation was supported by the SP, FDP, Greens and GLP, the Association of Cities, the women's umbrella organization Alliance F, several business associations as well as the Federal Council and Parliament. The SVP, Center Party, EVP and EDU, the Farmers' Association and IG Familie 3plus were defeated. They argued that individual taxation would not make the system fairer. The cantons were also against the bill.
