Quellensteuer for B-Permit Holders — A 2026 Guide
Last updated: May 2026
If you hold a B permit and earn less than the Swiss-citizen tax-return threshold, your employer deducts tax directly from your salary every month. This is Quellensteuer (impôt à la source). The system is simple but inflexible — and most B-permit holders leave money on the table by not knowing when to request ordinary assessment or a tariff correction.
How Quellensteuer is calculated
Your employer applies a cantonal Quellensteuer tariff to your gross monthly salary. The tariff is determined by:
- Your civil status (single, married, single-earner vs dual-earner)
- Number of children under 18 in your household
- Your church-tax status
- The canton you live in (not where you work, unless cross-border)
The deduction shows up on every payslip as "Quellensteuer" / "impôt à la source". Federal, cantonal and communal tax are all bundled into one withholding.
The tariff letters explained
| Tariff | Applies to | Typical case |
|---|---|---|
| A | Single, no children | Most young expat professionals |
| B | Married, single-earner household | One spouse working, one at home |
| C | Married, both spouses working | Common dual-career expat couples |
| H | Single parent with dependents | Single mother/father with children |
| L / M / N / P | Cross-border G-permit holders | Living in DE/FR/IT/AT, working in CH |
When you must (or should) file an ordinary tax return
Two pathways take you out of pure Quellensteuer and into the regular tax-return system:
- Mandatory (NOV): gross employment income above CHF 120,000/year, or you have significant non-salary income (rental, freelance, investment gains above thresholds), or worldwide wealth above the cantonal exemption threshold.
- On request (NOV auf Antrag): you want to claim deductions that Quellensteuer does not include — Pillar 3a, Pillar 2 voluntary buy-ins, childcare costs, work-related training, professional expenses above the flat allowance. Once you opt in, you are committed to ordinary assessment for the rest of your time in Switzerland.
Tarifkorrektur — when you can NOT file a full return
If you do not meet the NOV thresholds and do not want to commit to ordinary assessment, you can still claim specific items via a tariff correction. Eligible items vary by canton but typically include:
- Pillar 3a contributions (up to CHF 7,258 in 2026)
- Pillar 2 voluntary buy-ins
- Childcare costs (Kita / crèche / daycare)
- Work-related further training and re-training costs
- Maintenance payments (Unterhaltsbeiträge) you actually paid
Deadline: submit the Tarifkorrektur form to your cantonal tax office by 31 March of the year following the tax year. Refunds typically land 3–6 months later.
Common refund situations
- Started or stopped working mid-year — Quellensteuer is projected as if you worked the full year, often over-withholding.
- Joined or married mid-year — civil-status change is not reflected until the next year's tariff.
- Made a Pillar 3a contribution — never deducted automatically under pure Quellensteuer.
- Bought into Pillar 2 — same, requires either tariff correction or NOV.
Related on HowToSwiss
Frequently asked questions
Who pays Quellensteuer in Switzerland?
Foreign nationals without a C permit who earn employment income in Switzerland and are not yet subject to ordinary assessment. This covers most B-permit holders, L-permit holders and cross-border G-permit holders. Swiss citizens and C-permit holders always file an ordinary tax return instead.
When do I file a regular tax return instead?
Automatically (NOV — obligatorische nachträgliche ordentliche Veranlagung) if your gross annual employment income exceeds CHF 120,000 (single or married). On request (NOV auf Antrag) if you have significant other income, wealth above the cantonal threshold, or want to claim deductions like Pillar 3a, Pillar 2 buy-ins, childcare or further training costs. The request must be filed by 31 March of the year following the tax year.
Which Quellensteuer tariff applies to me?
Tariff A: single, no children. Tariff B: married, single earner. Tariff C: married, both spouses earn. Tariff H: single parent with children in your household. There are also L/M/N/P tariffs specifically for cross-border G-permit holders working in Switzerland.
How do I claim Pillar 3a if I am taxed at source?
If your income is above the cantonal ordinary-assessment threshold (CHF 120,000 in most cantons) you file a regular return and the deduction is applied directly. Below that, you submit a Tarifkorrektur (tariff correction) request to your cantonal tax office by 31 March, attaching your 3a tax certificate — they refund the over-withheld tax.
Can I get money back if I leave Switzerland mid-year?
Yes. File a final tax return or tariff correction. Common refund triggers: incomplete year of residence (your annual rate was projected too high), unclaimed Pillar 3a contributions, paid Pillar 2 buy-ins, work-related training costs, or eligible childcare costs.
Get your personalised canton checklist
Free, tailored to your canton — permits, registration and health insurance deadlines all in one place. No signup.
Build my free checklist