The end of the "tax penalty" on marriage in Switzerland: what changes and when

On March 8, 2026, the Swiss approved the federal law on individual taxation by 54.26%. In practice, it means the end of decades of a system that fiscally penalized married couples compared to those who lived together without getting married. From now on, each spouse will declare and pay taxes on their own income and assets, exactly as if they were single. The reform does not come into force tomorrow, but at the latest in 2032, which leaves time for the administration to adapt to 1.7 million additional declarations. The impact is not the same for everyone. About half of marriages will see their tax burden reduced directly. Approximately one third will not notice significant differences. And a minority, namely couples with a large income difference between the two spouses, might even pay slightly more. If you have doubts about your case, the best option is to do a simulation with the real data from your current joint return. What should not be lost sight of is the argument behind the reform: the previous system discouraged women from working full time, since their income was added to that of their spouse and the resulting tax rate could be much higher than that of a single person with equivalent income. With individual taxation, that effect disappears. The Federal Council estimates that the measure could incorporate up to 60,000 additional people into the labor market. It must be remembered that this law affects the direct federal tax, but the cantons have their own tax systems, and many had already adopted or are in the process of adopting individual taxation at the cantonal level with their own calendars. ---