Two people earning CHF 100,000 each. If they live together unmarried, they file separately and each pays tax on CHF 100,000. If they marry, their incomes are combined to CHF 200,000 and taxed at a higher marginal rate. The difference can be CHF 3,000-8,000/year in EXTRA tax: purely because of a marriage certificate.
This is the Heiratsstrafe, and it has been politically controversial in Switzerland for decades. A 2016 popular initiative to abolish it failed narrowly, but the Federal Council acknowledged the problem and has been working on solutions since.
When it hits hardest
The penalty is most severe for dual-income couples with roughly equal earnings. Examples (federal tax only, 2026):
- Two earners at CHF 80,000 each: married penalty ~CHF 1,200/year
- Two earners at CHF 120,000 each: married penalty ~CHF 4,500/year
- Two earners at CHF 200,000 each: married penalty ~CHF 8,000/year
When marriage actually saves tax
Single-income couples BENEFIT from marriage (Heiratsbonus). If one spouse earns CHF 200,000 and the other earns CHF 0, marriage reduces total tax because the Verheiratetentarif has wider brackets at the bottom.
Cantonal variation
The Heiratsstrafe varies dramatically by canton. Zürich and Bern have some of the largest penalties. Zug and Schwyz have flatter tax scales that reduce the penalty. Some cantons (like Obwalden with flat-rate tax) have no marriage penalty at all.
The political status (July 2026)
The Federal Council is working on a "individual taxation" model (Individualbesteuerung) that would let married couples file separately. Parliament is debating. No implementation date set, but it remains a live political issue.
