Cantonal tax: comparison Switzerland 2026 - Canton Vaud (cross-border guide)

Context

In a nutshell

• The canton of Vaud has a cantonal tax rate of 10.5%.
• The cantonal tax rate varies depending on income and canton.

Key facts

• What: Cantonal tax rate in the canton of Vaud.
• When: 2026.
• Where: Canton Vaud.
• Who: Cantonal administration.
• Amount: 10.5%.

The canton of Vaud has a cantonal tax rate of 10.5%. The cantonal tax rate varies depending on income and canton.

Cantonal taxes in Switzerland

Switzerland is a country with a complex tax system, which provides for taxes at both the federal and cantonal levels. Cantonal taxes are an important part of the Swiss tax system and vary depending on income and canton.

Cantonal tax rates in Switzerland

Cantonal tax rates in Switzerland vary greatly depending on income and canton. Some examples of cantonal tax rates in Switzerland are:

• Canton of Vaud: 10.5%
• Canton of Geneva: 14.2%
• Canton Zurich: 10.9%
• Canton Bern: 10.8%

Concrete examples

Here are some concrete examples of how cantonal tax rates in Switzerland can affect an individual's income:

• A worker earning CHF 100,000 per year in the canton of Vaud will pay a tax of CHF 10,500.
• A worker earning CHF 100,000 per year in the canton of Geneva will pay a tax of CHF 14,200.

Regulations

The regulations governing cantonal taxes in Switzerland are:

• Federal law

Operational details

The cantonal tax rate varies from canton to canton. Canton Vaud has a lower cantonal tax rate than other cantons. The comparison between the cantonal tax rates for 2026 in Switzerland was made considering the different income brackets.

The canton of Vaud, which is home to the city of Lausanne, is known to be one of the most populous cantons in Switzerland. According to 2023 data, the average income of a citizen of the Vaud canton is about CHF 73,000 per year. However, income can vary greatly depending on geographic area and profession.

The Federal Council has determined that the cantonal tax rates for 2026 will be as follows:

• For incomes up to CHF 20,000 per year, the cantonal tax rate will be 1.8%.
• For income between CHF 20,000 and CHF40,000 per year, the cantonal tax rate will be 2.2%.
• For income between CHF 40,000 and CHF60,000 per year, the cantonal tax rate will be 2.8%.
• For income between CHF 60,000 and CHF80,000 per year, the cantonal tax rate will be 3.2%.
• For incomes above CHF 80,000 per year, the cantonal tax rate will be 3.8%.

Compared to other cantons, the canton of Vaud has one of the lowest cantonal tax rates. For example, in the canton of Zurich, the cantonal tax rate is 7.4% for incomes above CHF 80,000 per year. In the canton of Geneva, the rate

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

To find out the cantonal tax rate applicable to your income, you can consult the cantonal tax rate table for the canton of Vaud. In addition, you can use the cantonal tax calculator to know the amount of tax you need to pay.

What are cantonal tax rates?

Cantonal tax rates are tax rates applied to the income of individuals and corporations within a certain amount of income. Income above this amount is subject to a fixed tax rate. For example, in the canton of Vaud, individuals with incomes up to CHF 3,600 are subject to a tax rate of 1.8%, while those with incomes above CHF3,600 are subject to a tax rate of 10.9%.

Concrete examples

Suppose you have an income of CHF 4,000 in the canton of Vaud. According to the cantonal tax rate table, you will be subject to a tax rate of 10.9% on income above CHF 3,600, or CHF 400. The amount of tax you have to pay will therefore be CHF 43.60 (CHF 400 x 10.9%).

Tax regulations and rates

The cantonal tax law of the canton of Vaud (LCI) was amended on 1 January 2020. Article 10 of the LCI states that individuals with incomes up to CHF 3,600 are subject to a tax rate of 1.8%, while those with incomes above CHF3,600 are subject to a tax rate of 10.9%.

Operational checklists

For