Impôt cantonal & communal — Genève

It is the income and wealth tax levied by the canton of Geneva under the LIPP, plus a municipal surcharge (centimes additionnels) set by your commune of residence. It is charged in addition to Swiss direct federal tax. This simulator combines the progressive cantonal scale and the communal surcharge into one estimate.

The first 17,493 CHF of taxable income is exempt, then marginal rates rise from 8% to a top rate of about 19% above 221,446 CHF. Only the income falling within each bracket is taxed at that bracket's rate, so your effective rate is always lower than your marginal rate.

Each Geneva commune adds its own surcharge to the basic cantonal tax: around 45% in Geneva city and Lancy, 39% in Carouge and up to 50% in Vernier. Two taxpayers with identical income can therefore pay noticeably different totals — worth checking before choosing where to live in the canton.

Geneva levies an annual tax on net wealth — worldwide assets minus debts — under a progressive scale reaching roughly 1 per mille. This simulator uses a simplified average of 0.5 per mille, so 500,000 CHF of taxable wealth adds about 250 CHF. Expats should note most cantons tax wealth; few other countries do.

Yes, as a benchmark. Source tax rates for B-permit holders embed cantonal, communal and federal tax. Above roughly 120,000 CHF of income, or on request, an ordinary assessment applies and your final bill follows the LIPP scale estimated here — with deductions such as pillar 3a becoming claimable.

Entering gross salary instead of taxable income. Swiss social contributions (AVS, LPP), pillar 3a payments and deductible expenses reduce the base before the scale applies. Use the taxable income from your last assessment, or subtract contributions first — otherwise the simulator will significantly overstate your Geneva tax.