Withholding tax 2027: deduction per child of 264 CHF
Publication: Bern, October 20, 2026 Status of the circular: January 1, 2027 Deduction per child: 264 CHF Median income: 5'925 CHF per month
Context
TL;DR
- Publication: Bern, October 20, 2026
- Circular status: January 1, 2027
- Deduction per child: 264 CHF
- Median value of incomes: 5'925 CHF per month
Key facts
- Document → Circular letter no. 221
- Subject → Adjustments to withholding tax rates and deductions
- Stated reason → Effects of the adjustment for bracket creep
- Tax deduction per child → 264 CHF
- Median value of actual employment income → 5'925 CHF per month
The external communication, published in Bern on October 20, 2026, concerns circular letter no. 221, updated as of January 1, 2027, and describes the effects of the adjustment for bracket creep on withholding tax rates and deductions.
The two figures given
The note provides two numerical references. The tax deduction for each child amounts to 264 CHF. Alongside this figure, the text gives the median value of actual employment income as 5'925 CHF per month.
The text uses the word «now», but does not provide the previous value. It is therefore not possible, based on the available content, to measure the extent of the adjustment compared with an earlier period.
| Item | Reported value |
|---|---|
| Tax deduction for each child | 264 CHF |
| Median value of actual employment income | 5'925 CHF per month |
The individual rates or tax rates applicable to the different cases are not listed in the text provided. The communication therefore documents the adjustments reported and the two figures given, without a complete table for individual calculation.
Operational details
The correct comparison of the data
Amounts with different units
The most robust comparison is not a percentage, but the distinction between the two measures. The amount of 264 CHF is presented as a tax deduction for each child. The 5'925 CHF figure, on the other hand, is the median value of actual employment incomes, and the source expresses it per month. The text does not assign a period to the deduction and does not indicate whether the amount should be understood as monthly, annual, or at another interval. Putting the two amounts into the same ratio would therefore produce an undocumented result.
The term «adjustments» should also be interpreted with caution. The communication explains that they are due to the effects of compensation for bracket creep, but it does not provide a previous value, a formula, or an individual example. The reported value can be identified, but the change for a specific situation cannot be quantified from this note alone.
According to the domain reference associated with the verification, the Swiss tax framework comprises three levels: direct federal tax, cantonal taxes, and municipal taxes. Each canton has its own law and its own multiplier; for municipalities, the multiplier is applied to cantonal tax. This general framework does not add any rates or details to circular no. 221 that the text does not publish.
Key points
Information limitations of the communication
The source is limited to Circular Letter No. 221, adjustments to withholding tax tariffs, and deductions. In the available text, it does not specify the rates for individual categories, details for a canton or municipality, or a calculation relating to an individual. This scope makes it possible to report the values, but not to reconstruct an individual tax tariff.
The text contains no separate figures for direct federal tax or VAT, nor any data on AVS/AHV, LPP/BVG, or LAMal/KVG. There are also no cost-of-living indicators or a figure identified as a minimum wage. The figure of 5'925 CHF is defined as the median value of actual employment income, while the deduction of 264 CHF applies to each child: the communication provides no further qualifications.
The dates also have different functions: 20 October 2026 is the publication date, while 1 January 2027 is the status indicated for the circular. The source provides no other comparison periods or subsequent updates. For a separate numerical comparison, the salary and tax calculator is available.
Source: admin.ch
Frequently Asked Questions
- What does circular letter no. 221 communicate?
- Circular letter no. 221 is the document, as at January 1, 2027, that sets out the adjustments to withholding tax rates and deductions resulting from the effects of compensation for bracket creep. The external communication was published in Bern on October 20, 2026. The available text does not list the individual rates or provide an individual calculation.
- How much is the tax deduction for each child?
- The source indicates a tax deduction of 264 CHF per child. It does not report a previous value, and the provided text does not specify the period to which the amount applies. The figure can therefore be reported as the deduction value indicated by the circular, without calculating an increase or automatically converting it into a monthly or annual figure.
- What is the median value of employment income?
- The median value of actual employment income is 5'925 CHF per month. The source specifies the monthly unit, but does not provide a previous value, a breakdown by canton, or a percentage comparison. The figure therefore remains the one indicated by the communication and, based on the available text, does not make it possible to derive a personal rate.