Written by Yanis KharchafiFiduciary Expert in Training
HEC/AFA/IAF Graduate
Updated on 11 November 2026.
Understanding how income tax is calculated in the canton of Vaud in 2026
Introduction
A warm welcome to our new readers, and it is good to see our regulars again!
This article has been updated for the 2026 tax return, the one you will fill in from February 2027.
Its aim is to focus as much as possible on income tax in the canton of Vaud. It has three purposes:
- to give you an overview of the tax burden of Vaud households;
- to present the main changes between the 2025 and the 2026 tax return;
- and, as in previous years, to take you through every step of the calculation, so that you understand how your taxes are worked out.
We can never say it enough at FBKConseils: year after year, we see that clients who take the time to learn at least the basics of the Swiss tax system have a clearer view of their budget. They have a better grasp of the impact a life change (marriage, birth, move, new job) can have on their taxes, and they are able to consider strategies to optimise their tax burden. Above all, they know how to check whether their annual tax assessment is correct or whether, on the contrary, they need to dig deeper, or even challenge the tax assessment.
In this article:
Vaud taxes in 2026 at a glance
You often hear that Switzerland is a tax haven and that many wealthy people settle here for that reason. In practice, the reality is quite different. Admittedly, some people can benefit, under very specific conditions, from special regimes such as taxation based on expenditure (the famous “lump-sum taxation”). But for ordinary mortals, Swiss taxation, and Vaud taxation even more so, is nothing to write home about.
The figures confirm it: for a single person living in Lausanne, income tax (cantonal, communal and federal) is still capped in 2026 at 41.5% of taxable income. This cap is reached at around 800,000 francs. This is the maximum average rate, in other words the share of your whole income that goes in tax. It is the third highest in Switzerland, behind Geneva (43.2%) and Basel-Landschaft (42.2%), while the Swiss average is 33%.
The marginal rate, for its part, climbs even higher: between around 300,000 and 455,000 francs of taxable income, each additional franc is taxed at almost 48.2%. It then comes back down and settles at 41.5% once the cap is reached. To compare the cantons with one another, see also our article How your canton affects your taxes.
Before going into the detailed explanations and the step-by-step calculation, I suggest you first get a clear picture of the tax rates, at least visually.
Tax rates in the canton of Vaud for the 2026 tax year
This first chart gives you an idea of the tax rate that is likely to be yours, depending on your taxable income, that is, your income once all deductions have been applied (see our article Understanding your taxable income).
| Taxable income (CHF) | Single | Married couple |
|---|---|---|
| 50,000 | 7,775 (15.6%) | 6,169 (12.3%) |
| 100,000 | 21,477 (21.5%) | 17,035 (17.0%) |
| 200,000 | 59,877 (29.9%) | 50,962 (25.5%) |
| 300,000 | 104,798 (34.9%) | 91,735 (30.6%) |
| 500,000 | 198,337 (39.7%) | 179,365 (35.9%) |
| 750,000 | 310,503 (41.4%) | 295,520 (39.4%) |
| 1,000,000 | 415,000 (41.5%) | 411,067 (41.1%) |
What you see above is the average tax rate, that is, the total of your taxes (cantonal, communal and direct federal) divided by your taxable income. It is calculated once for a married couple and once for a single person, with the average communal coefficient of the canton.
What stands out is that the curve does not explode as income rises. It climbs quickly at first, then slows down and finally levels off. The reason is simple: tax is progressive, so the rate applied increases with income, but only up to a maximum rate set by law. Once this maximum is reached, each additional franc is taxed at the same rate, and the average rate stabilises. In the worst case (or the best, depending on whether you see a large tax bill as the sign of a large income), it reaches around 40%.
You will also notice that, for the same taxable income, a married couple pays less than a single person. This is the effect of the Vaud family quotient and of the married couples’ scale of direct federal tax; we will come back to this in the detailed calculation. To go further: Marriage and taxes in the canton of Vaud.
The impact of your municipality on your Vaud taxes
The second thing to know: each Swiss canton is divided into municipalities, and a far from negligible part of your taxes goes to your municipality.
| Taxable income (CHF) | Canton | Municipality | Confederation (DFT) | Total |
|---|---|---|---|---|
| 70,000 | 7,853 (62.7%) | 3,697 (29.5%) | 968 (7.7%) | 12,519 |
| 100,000 | 12,777 (59.5%) | 6,016 (28.0%) | 2,684 (12.5%) | 21,477 |
| 130,000 | 18,239 (57.1%) | 8,587 (26.9%) | 5,129 (16.0%) | 31,955 |
| 160,000 | 23,945 (55.2%) | 11,274 (26.0%) | 8,176 (18.8%) | 43,394 |
| 190,000 | 29,894 (53.8%) | 14,075 (25.3%) | 11,583 (20.9%) | 55,552 |
| 220,000 | 36,060 (52.6%) | 16,978 (24.8%) | 15,543 (22.7%) | 68,581 |
| 250,000 | 42,443 (51.8%) | 19,983 (24.4%) | 19,503 (23.8%) | 81,930 |
| 280,000 | 49,025 (51.3%) | 23,082 (24.2%) | 23,463 (24.6%) | 95,571 |
| 310,000 | 55,786 (51.0%) | 26,265 (24.0%) | 27,423 (25.0%) | 109,475 |
| 340,000 | 62,634 (50.7%) | 29,489 (23.9%) | 31,383 (25.4%) | 123,506 |
| 370,000 | 69,481 (50.5%) | 32,713 (23.8%) | 35,343 (25.7%) | 137,537 |
| 400,000 | 76,328 (50.4%) | 35,937 (23.7%) | 39,303 (25.9%) | 151,568 |
| 430,000 | 83,175 (50.2%) | 39,160 (23.6%) | 43,263 (26.1%) | 165,599 |
| 460,000 | 90,022 (50.1%) | 42,384 (23.6%) | 47,223 (26.3%) | 179,629 |
| 490,000 | 96,869 (50.0%) | 45,608 (23.6%) | 51,183 (26.4%) | 193,660 |
| 520,000 | 103,716 (49.9%) | 48,832 (23.5%) | 55,143 (26.6%) | 207,691 |
| 550,000 | 110,563 (49.9%) | 52,055 (23.5%) | 59,103 (26.7%) | 221,722 |
| 580,000 | 117,411 (49.8%) | 55,279 (23.4%) | 63,063 (26.7%) | 235,753 |
| 610,000 | 124,258 (49.7%) | 58,503 (23.4%) | 67,023 (26.8%) | 249,784 |
| 640,000 | 130,540 (49.6%) | 61,460 (23.4%) | 70,983 (27.0%) | 262,983 |
| 670,000 | 136,659 (49.5%) | 64,341 (23.3%) | 74,943 (27.2%) | 275,943 |
| 700,000 | 142,778 (49.4%) | 67,222 (23.3%) | 78,903 (27.3%) | 288,903 |
| Average from 70,000 to 700,000 | 52.0% | 24.5% | 23.5% |
In the canton of Vaud, everything starts from the same “basic tax”, calculated with the cantonal scale that we will explain in detail below. It is multiplied once by the cantonal coefficient (155%) to obtain the cantonal tax, and a second time by the coefficient of your municipality to obtain the communal tax. In 2026, this communal coefficient ranges from 46% in Eclépens to 83% in La Praz. Direct federal tax, on the other hand, is the same everywhere.
Your choice of where to live can therefore weigh heavily, and every single year. To illustrate what I mean, here is a comparison between the cheapest Vaud municipality in 2026 and the most expensive one:
| Taxable income (CHF) | Single, Eclépens | Single, La Praz | Married couple, Eclépens | Married couple, La Praz |
|---|---|---|---|---|
| 25,000 | 2,607 (10.4%) | 3,092 (12.4%) | 1,838 (7.4%) | 2,190 (8.8%) |
| 50,000 | 6,981 (14.0%) | 8,241 (16.5%) | 5,526 (11.1%) | 6,545 (13.1%) |
| 75,000 | 12,401 (16.5%) | 14,561 (19.4%) | 10,035 (13.4%) | 11,802 (15.7%) |
| 100,000 | 19,453 (19.5%) | 22,663 (22.7%) | 15,396 (15.4%) | 17,996 (18.0%) |
| 125,000 | 27,418 (21.9%) | 31,769 (25.4%) | 21,627 (17.3%) | 25,141 (20.1%) |
| 150,000 | 35,989 (24.0%) | 41,524 (27.7%) | 28,904 (19.3%) | 33,403 (22.3%) |
| 200,000 | 54,817 (27.4%) | 62,842 (31.4%) | 46,752 (23.4%) | 53,429 (26.7%) |
| 250,000 | 75,206 (30.1%) | 85,871 (34.3%) | 65,389 (26.2%) | 74,389 (29.8%) |
| 300,000 | 96,322 (32.1%) | 109,766 (36.6%) | 84,534 (28.2%) | 95,956 (32.0%) |
| 400,000 | 139,476 (34.9%) | 158,655 (39.7%) | 124,145 (31.0%) | 140,661 (35.2%) |
| 500,000 | 182,629 (36.5%) | 202,503 (40.5%) | 165,525 (33.1%) | 187,475 (37.5%) |
| 600,000 | 225,783 (37.6%) | 245,703 (41.0%) | 208,242 (34.7%) | 235,882 (39.3%) |
| 700,000 | 268,937 (38.4%) | 288,903 (41.3%) | 251,191 (35.9%) | 284,565 (40.7%) |
| 800,000 | 311,987 (39.0%) | 332,000 (41.5%) | 294,149 (36.8%) | 329,880 (41.2%) |
It sounds crazy, but for the same income, your municipality of residence alone can make a difference of several thousand francs a year. A single person with a taxable income of CHF 100,000 will pay CHF 22,663 in tax if they live in La Praz, against CHF 19,453 in Eclépens, i.e. CHF 3,210 more every year. Depending on income, residents of La Praz pay between 14% and 18% more tax than those of Eclépens, i.e. 2 to 5 additional points of effective rate.
Of course, choosing a municipality is not just about taxes: rents, property prices, transport and schools count too. But it is a criterion to factor into your budget, especially if you are thinking of buying a property.
What is new between the 2025 and the 2026 tax return
Each year, this new section will sum up the main tax changes that will have an impact on your next tax return.
For those who are new here and do not yet know how income tax works, do not worry: all the details of the calculation are explained below.
The cantonal coefficient: no change
The cantonal tax coefficient remains set at 155% of the basic tax for 2026, as in 2025 (2026 tax act, in French). The Council of State has also committed to keeping it at this level until 2028.
Communal coefficients: 20 municipalities have changed theirs
Each Vaud municipality has its own room for manoeuvre to set its tax coefficient. Between 2025 and 2026, 20 of the 300 Vaud municipalities changed it: 11 lowered it and 9 raised it. As always, there are winners and losers:
- The biggest cut goes to Cuarny (–4 points, from 77% to 73%);
- and the biggest increase to Hermenches (+4.5 points, from 73.5% to 78%).
On average, the communal coefficient hardly moves: 69.33%.
| Municipality | 2025 | 2026 | Change (points) |
|---|---|---|---|
| Cuarny | 77% | 73% | -4.0 |
| Saubraz | 80% | 77% | -3.0 |
| Arnex-sur-Nyon | 68% | 66% | -2.0 |
| Curtilles | 73% | 71% | -2.0 |
| Denens | 65% | 63% | -2.0 |
| Grens | 62% | 60% | -2.0 |
| Ogens | 78% | 76% | -2.0 |
| Rennaz | 66% | 64% | -2.0 |
| Vufflens-la-Ville | 65% | 63% | -2.0 |
| Yens | 70% | 68% | -2.0 |
| Concise | 69% | 68% | -1.0 |
| Commugny | 57% | 58% | +1.0 |
| Giez | 68% | 69% | +1.0 |
| Givrins | 67% | 68.5% | +1.5 |
| Trélex | 55.5% | 57% | +1.5 |
| Prangins | 55% | 57% | +2.0 |
| Saint-Barthélemy | 75% | 77% | +2.0 |
| Bullet | 72% | 75% | +3.0 |
| Villars-Epeney | 68% | 72% | +4.0 |
| Hermenches | 73.5% | 78% | +4.5 |
In concrete terms, what is one point of coefficient worth? If your basic tax is CHF 10,000, one point of communal coefficient is worth CHF 100 a year. In Hermenches, the 4.5-point increase therefore means CHF 450 more a year for this taxpayer. For those of you who are not familiar with the term “basic tax”, do not worry: everything will be explained in step 5 of the calculation below.
The cantonal tax rebate: 5% in 2026, 12% from 2027
Once again, the heading is not very telling, even though everyone has been talking about it for months. Who has not heard of the “Tax cuts for all” initiative, which promised a 12% cut? It was accepted by Vaud voters on 27 September 2026, with 53.1% in favour (article in French).
What is less well known is that we are not going from 0 to 12% in one go. Since 2024, the canton has already been applying a gradual rebate on cantonal income tax, calculated on the basic tax:
- 3.5% in 2024;
- 4% in 2025;
- 5% in 2026, so for the tax return you will fill in in 2027;
- 12% from 2027, thanks to the initiative, instead of the 7% planned by the Council of State (the two do not add up). New: these 12% will also apply to cantonal wealth tax.
Beware: a 12% cut does not mean 12% less on your total bill. The rebate only applies to the cantonal share of the tax. Communal tax and direct federal tax do not change (State of Vaud press release, in French). Let us take a basic tax of CHF 10,000 for a Lausanne resident (communal coefficient of 78.5%):
| 2026 (5% rebate) | 2027 (12% rebate) | |
|---|---|---|
| Cantonal tax | 10,000 × 155% × 95% = CHF 14,725 | 10,000 × 155% × 88% = CHF 13,640 |
| Communal tax | 10,000 × 78.5% = CHF 7,850 | 10,000 × 78.5% = CHF 7,850 |
| Total cantonal and communal | CHF 22,575 | CHF 21,490 |
The saving is CHF 1,085, or around 5% of the cantonal and communal tax, and a little less once direct federal tax is added. It is good news, but less spectacular than the 12% figure suggests. Remember to take it into account for your 2027 instalments.
One last point: the 2026 rebate does not apply to certain income taxed separately, such as capital benefits from pension provision (withdrawals from the 2nd or 3rd pillar) and liquidation profits (Vaud cantonal sheet of the FTA, in French).
That’s it, the update is complete: you now know everything that is changing this year.
Now on to the rest of the programme: all the steps needed to go from your gross income to your tax burden.
Step 1: Turning your gross earned income into net income
A large part of the Swiss population has a gainful activity, whether employed or self-employed. The first step is therefore to determine the net amount of your earned income, that is, the amount you will enter in your tax return.
Going from gross to net income as an employee
At FBKConseils, we have devoted a whole article to this subject: Understanding your salary certificate. In a nutshell, it is fairly simple: as an employee, you have almost nothing to calculate. Your employer’s payroll department, or its fiduciary, must give you a salary certificate every year.
All you have to do is enter in your tax return the net salary, shown in box 11 of the certificate. This amount already takes into account the main social security contributions that your employer has deducted month after month from your salary: AVS/AI/APG, unemployment insurance, non-occupational accident insurance and 2nd pillar (LPP).
One piece of advice all the same: take two minutes to check your certificate (period, amounts, remarks), because a mistake by your employer ends up directly in your tax assessment. To better understand the deductions, see also Understanding your payslips.
Going from gross to net income when self-employed
The heading is a little misleading, because a self-employed person has neither a gross nor a net salary. They have a turnover and expenses, and the difference between the two is their net profit. For the self-employed, this profit plays the same role as the net salary for an employee: it is the starting point for calculating their taxes.
Only expenses justified by business use can be deducted from turnover: rent of the premises, equipment, professional insurance, the business share of vehicle costs, etc. Your personal AVS contributions as a self-employed person are also deductible.
Step 2: Turning your net income into taxable income through deductions
Once again, this subject is fascinating, but far too broad to fit into one paragraph. I invite you to read our dedicated article: The main tax deductions in the canton of Vaud.
In a nutshell: whoever you are and whatever your situation, once your net income has been determined, you can claim a whole list of deductions allowed by law to arrive at your taxable income. The most common are:
- professional expenses (travel, meals, etc.) for employees;
- health and accident insurance premiums, within certain limits;
- payments into pillar 3a and 2nd pillar buybacks;
- childcare costs;
- mortgage interest and maintenance costs for your property;
- maintenance payments made.
One subtlety: deductions and their caps are not always the same for direct federal tax and for Vaud cantonal tax. You will therefore end up with two taxable incomes: one for federal tax, the other for cantonal and communal tax. It is this second amount that matters for the rest of the calculation.
Step 3: Adding all your other non-professional income
So far, we have kept it simple: you are either employed or self-employed, you have one activity and that is that. In real life, at least among our clients, it is rarely that simple.
It is in fact quite common to have other sources of income, which can take different forms:
- Property income: the rents you receive, less the maintenance costs of the property. If you live in your own home, it is its imputed rental value that is taxed. It still applies for the 2026 tax return: its abolition, accepted in the vote of 28 September 2025, will not come into force before 2028. To find out more: Taxes on real estate investment.
- Income from movable assets: bank interest, dividends, bond coupons, distributions from investment funds. See Taxes on share investments.
- Pensions and annuities: AVS and AI pensions, 2nd pillar (LPP) pensions, maintenance payments received for yourself or for your minor children.
- Replacement income: unemployment benefits, loss-of-earnings allowances, etc., if they do not already appear on a salary certificate.
Unfortunately, this income is almost always added to the net income from your gainful activities to form your total income.
There are, however, a few welcome exceptions:
- Gains made by selling items of your private wealth, for example shares, are in principle not taxed (art. 16 para. 3 DFTA).
- Capital withdrawals from the 2nd or 3rd pillar are taxed separately, at a reduced rate, without being added to your other income (Tax on a capital withdrawal).
For the details of each category, read our article Understanding your taxable income.
At this point in the article, you should have in front of you a table, in Excel or on a simple sheet of paper, listing your net earned income, your other income, then the deductions that gradually reduce the total down to your taxable income. Are you there?
If so, hold on tight: this is where the calculations really begin!
Step 4: Determining your family quotient in the canton of Vaud
“My what now?”
Your family quotient.
And if you are wondering whether this is an IQ test for the whole family… no, that’s not it.
In the canton of Vaud, married couples and registered partners fill in a single tax return for the whole household, whereas unmarried couples each fill in their own. To take the size of the family into account, the canton gives each taxpayer a family quotient, which is used to determine their tax rate. The larger the family, the higher the quotient and the lower the rate. This is a key step before you start calculating the tax.
The basic quotient depends on your situation:
- Single, divorced, widowed or separated: 1. The rate is determined directly on your taxable income.
- Married couple or registered partners living together: 1.8. Your taxable income is divided by 1.8 to determine the rate.
- Single parent living with a child (minor, in apprenticeship or in education) whom they support: 1.3. Beware: unmarried couples are not entitled to it.
To this basic quotient, you add 0.5 for each dependent child (minor, in apprenticeship or in education). When the parents are taxed separately, only one share of 0.5 is granted per child. In principle, it goes to the parent who receives the maintenance payments. It is only shared (0.25 each) if custody is exercised in a comparable way and no maintenance is paid for the child.
A few examples
- You are a young married couple without children? Your quotient is 1.8.
- A married couple with one child? 1.8 + 0.5 = 2.3. With two children: 2.8.
- A single mother or father with one dependent child? 1.3 + 0.5 = 1.8. With two children: 2.3.
- An unmarried couple (it goes by the sweet name of cohabitation) with one child? Each of you is taxed separately, with a basic quotient of 1. If only one of you supports the child, their quotient is 1 + 0.5 = 1.5 (2 with two children), and the other stays at 1. If you share parental authority and support, the 0.5 share is in principle split: 1.25 each.
Torn between marriage and cohabitation? The family quotient is not the only thing that changes: we compare the two situations, with figures to back it up, in our article How can marriage affect your taxes in the canton of Vaud?
What does this mean in concrete terms?
Let us imagine a married couple with one child (quotient 2.3) and a taxable income of CHF 100,000.
We divide 100,000 by 2.3 and get CHF 43,478. This is what is called the rate-determining income.
The tax authority looks up in the scale the rate that corresponds to 43,400 (see the sample scale below), then applies it to the whole of your taxable income of CHF 100,000.
You are on your own, with no children (quotient 1), with the same taxable income of CHF 100,000? Your rate is then the one that corresponds to 100,000. It is much higher, and it applies to the same amount.
One clarification: the family quotient only exists for Vaud cantonal and communal tax. For direct federal tax, the family is taken into account differently: a scale for married people, a deduction per child and a tax reduction of CHF 263 per child.
The family quotient for high incomes in the canton of Vaud
This system has a limit: the advantage linked to children is capped (art. 43 para. 3 LI).
- The cap: each 0.5 share reduces your rate-determining income, but this reduction is frozen at the amount obtained for one child at a taxable income of CHF 213,100.
- With several children: the threshold rises by CHF 23,600 for each additional child.
- Validity: these are the 2026 amounts; they are indexed every year.
For a married couple with one child, the maximum reduction is around CHF 25,700. Above CHF 213,100, the basic quotient of 1.8 is therefore kept and this fixed amount is deducted:
| Taxable income (CHF) | Without cap (÷ 2.3) | With cap (÷ 1.8 – 25,700) | Rate-determining income used (CHF) |
|---|---|---|---|
| 100,000 | 43,478 | not applicable | 43,400 |
| 213,100 | 92,652 | 92,600 | 92,600 |
| 300,000 | 130,435 | 140,900 | 140,900 |
| 500,000 | 217,391 | 252,000 | 252,000 |
These families therefore keep an advantage for their children, but it no longer increases with income.
Step 5: Income tax scales and the calculation of the basic tax
At this stage of the article, we have already done half the work: we have established:
- Your taxable income, the income that will be taxed.
- Your rate-determining income, thanks to the family quotient.
Keep these two figures firmly in mind and stay focused: we are nearly there, there is light at the end of the tunnel.
Now we need to use the Vaud scales at our disposal to calculate the tax that will be due.
What is a scale?
It is simply a bracket in which your rate-determining income, calculated with your family quotient, falls.
Let us take two simple examples to move forward:
Example 1: a single person, without children and with a taxable income of CHF 50,200; we divide by 1, which gives CHF 50,200 again… obviously…
Example 2: a married couple with one child and a taxable income of CHF 115,500; we divide by 2.3 (1.8 + 0.5), which gives CHF 50,217 (this way, we keep the same rate as the CHF 50,200 bracket, but not the same tax!)
At this stage, you need to refer to the table showing the different income brackets.
Each canton has its own table and, to see our two examples through, here is the full 2026 scale, in steps of CHF 5,000.
| Rate-determining income (CHF) | Basic tax (CHF) | Basic tax rate |
|---|---|---|
| 5,000 | 100.00 | 2.000% |
| 10,000 | 316.00 | 3.160% |
| 15,000 | 597.00 | 3.980% |
| 20,000 | 946.00 | 4.730% |
| 25,000 | 1,310.00 | 5.240% |
| 30,000 | 1,710.00 | 5.700% |
| 35,000 | 2,110.00 | 6.029% |
| 40,000 | 2,510.00 | 6.275% |
| 45,000 | 2,955.00 | 6.567% |
| 50,000 | 3,405.00 | 6.810% |
| 50,200 | 3,423.00 | 6.819% |
| 55,000 | 3,855.00 | 7.009% |
| 60,000 | 4,333.00 | 7.222% |
| 65,000 | 4,833.00 | 7.435% |
| 70,000 | 5,333.00 | 7.619% |
| 75,000 | 5,839.00 | 7.785% |
| 80,000 | 6,389.00 | 7.986% |
| 85,000 | 6,939.00 | 8.164% |
| 90,000 | 7,489.00 | 8.321% |
| 95,000 | 8,077.00 | 8.502% |
| 100,000 | 8,677.00 | 8.677% |
| 105,000 | 9,277.00 | 8.835% |
| 110,000 | 9,886.50 | 8.988% |
| 115,000 | 10,511.50 | 9.140% |
| 120,000 | 11,136.50 | 9.280% |
| 125,000 | 11,761.50 | 9.409% |
| 130,000 | 12,386.50 | 9.528% |
| 135,000 | 13,011.50 | 9.638% |
| 140,000 | 13,661.50 | 9.758% |
| 145,000 | 14,311.50 | 9.870% |
| 150,000 | 14,961.50 | 9.974% |
| 155,000 | 15,611.50 | 10.072% |
| 160,000 | 16,261.50 | 10.163% |
| 165,000 | 16,926.50 | 10.258% |
| 170,000 | 17,601.50 | 10.354% |
| 175,000 | 18,276.50 | 10.444% |
| 180,000 | 18,951.50 | 10.529% |
| 185,000 | 19,626.50 | 10.609% |
| 190,000 | 20,301.50 | 10.685% |
| 195,000 | 20,989.00 | 10.764% |
| 200,000 | 21,689.00 | 10.845% |
| 205,000 | 22,389.00 | 10.921% |
| 210,000 | 23,089.00 | 10.995% |
| 215,000 | 23,789.00 | 11.065% |
| 220,000 | 24,489.00 | 11.131% |
| 225,000 | 25,199.00 | 11.200% |
| 230,000 | 25,924.00 | 11.271% |
| 235,000 | 26,649.00 | 11.340% |
| 240,000 | 27,374.00 | 11.406% |
| 245,000 | 28,099.00 | 11.469% |
| 250,000 | 28,824.00 | 11.530% |
| 255,000 | 29,549.00 | 11.588% |
| 260,000 | 30,294.00 | 11.652% |
| 265,000 | 31,044.00 | 11.715% |
| 270,000 | 31,794.00 | 11.776% |
| 275,000 | 32,544.00 | 11.834% |
| 280,000 | 33,294.00 | 11.891% |
| 285,000 | 34,044.00 | 11.945% |
| 290,000 | 34,794.00 | 11.998% |
| 295,000 | 35,560.50 | 12.054% |
In example 1 (single person without children): with a taxable income of CHF 50,200, you can see that the basic tax is CHF 3,423, which corresponds to a tax rate of 6.819%. Good news for our examples: at this income level, the 2026 scale is identical to the 2025 one.
In example 2 (married couple with one child): with a taxable income of CHF 115,500 and a rate-determining income of CHF 50,200, we take the corresponding rate, i.e. also 6.819%, and apply it to the household’s taxable income, i.e. CHF 115,500. This gives us a basic tax of: 115,500 × 6.8187% = CHF 7,875.63.
Little by little, the bird builds its nest. After the previous calculation, we obtain what is called in the canton of Vaud the basic tax. For example, for the first scenario, the basic tax amounts to CHF 3,423, and for the second example, it is CHF 7,875.63. It is from this basic tax that we will finally be able to calculate the Vaud cantonal tax as well as the communal tax.
Keep these basic tax amounts in mind and move on to the next step.
Feeling lazy? Try our tax calculator!
Step 6: Calculating cantonal and communal tax in the canton of Vaud
Phew! We are reaching the final steps.
We now have the most important figure: the basic tax.
In concrete terms, we simply take the basic tax and multiply it by the cantonal rate, then, in a second step, by the communal rate. Adding the two results gives us our total cantonal and communal tax (ICC).
How to calculate cantonal tax?
Each year, the canton publishes its tax rate, which applies for the whole year and to all municipalities. In 2026, the tax rate of the canton of Vaud is still 155%, as it has been since 2021.
This means that:
- In example 1: I owe CHF 3,423 × 155% = CHF 5,305.65 in tax to the canton of Vaud. But surprise! Since 2024, the canton of Vaud has been granting a rebate on its income tax (only on cantonal tax, not on communal tax, but still, it is better than nothing): 3.5% in 2024, 4% in 2025 and 5% in 2026. So in example 1: we are finally entitled to a rebate of CHF 5,305.65 × 5% = CHF 265.30, which gives us a final cantonal tax for 2026 of CHF 5,040.35 (rounded to the nearest 5 centimes).
- In example 2: we owe CHF 7,875.63 × 155% = CHF 12,207.25 to the canton of Vaud. From this we deduct 5% as before, which gives us a final cantonal tax of CHF 11,596.90.
How to calculate communal tax?
Unlike the cantonal rate, which applies to all municipalities, the communal tax rate varies from one municipality to another.
In Lausanne, it is 78.5% for the 2026 tax return.
Good to know: it is the municipality where you are resident on 31 December that counts for the whole tax year. Moving during the year therefore changes the communal rate applied to the whole year.
This means that:
- In example 1: I owe CHF 3,423 × 78.5% = CHF 2,687.05 in tax to my municipality. In total, I therefore owe the tidy sum of CHF 7,727.40 in tax, to which I still have to add federal tax, i.e. CHF 406.10 in this case.
- In example 2: we owe CHF 7,875.63 × 78.5% = CHF 6,182.40 in tax to the municipality. And therefore, in total, CHF 17,779.30 of cantonal and communal tax (ICC).
This is how the annual tax at cantonal and communal level is calculated, from A to Z, using your family quotient.
Before moving on to the last step, it is important to highlight the differences in tax rates between the municipalities of the canton of Vaud.
Step 7: Calculating your total cantonal and communal tax (ICC)
We are approaching the end of this article. Now that we have worked out the cantonal tax and the communal tax, all you have to do is add them up to find out what you will have to pay to the canton of Vaud.
Good to know: in the canton of Vaud, cantonal and communal income tax can never exceed 30% of your taxable income. If the calculation gives more, the basic tax is reduced until this cap is respected. This only concerns very high incomes.
Beware, however, of some bad news at the end of this article: in addition to this tax, Switzerland and the Confederation also reserve the right to levy a tax on your income. Another complication is that the Confederation does not apply the same rules for deductions, the family quotient and the tax calculation. To establish your annual tax burden precisely, you will therefore also need to take the time to calculate direct federal tax.
And your wealth? If you have taxable wealth, a wealth tax is added, with its own scale. We explain it step by step in our article Understanding wealth tax in the canton of Vaud.
How can FBKConseils help you with your taxes in the canton of Vaud?
FBKConseils is a company specialising in financial advice for private individuals and self-employed people working in Switzerland, with particular expertise in taxation. We are delighted to offer you the following services:
Free introductory meeting
At FBKConseils, we always like to complement the information on our website with a first free 20-minute conversation. This conversation, with no obligation on your part, is mainly intended to answer your specific questions and, if needed, to explain in concrete terms how our firm could support you with all your tax and wealth matters.
Delegating your tax return
We support you from A to Z in managing your tax return. All you have to do is provide us with your documents and we take care of everything: from receiving and entering the information, answering your questions, to finally sending your tax return to the tax authority. We also offer a follow-up once you have received your tax assessment, to make sure everything is in order.
Tax return training
For the past two years, FBKConseils has been offering training sessions in our Lausanne offices to teach you everything there is to know about the tax return. This service lets you get personalised answers to your questions and build a reliable example that you can use as a reference in the years to come.
Challenging a tax assessment
Sometimes certain deductions are not accepted or the tax authority disputes your tax return. FBKConseils can help you understand the decision and supports you in drafting an objection, making sure your rights are fully exercised.
Simulations of changes in situation and instalment adjustments
We also offer a simulation service for any change in your personal situation, whether it is a marriage, a birth, a property purchase, a move or a change in salary. Simulating the tax impact in advance lets you plan your budget better and explore tax optimisation strategies. Your instalments are calculated on your last tax assessment: if your income or your family situation changes, adjusting them in time avoids a nasty surprise when the final statement arrives.