Swiss “Heiratsstrafe” describes cases where a married couple's combined taxation produces more tax than two unmarried people with otherwise comparable incomes. It does not arise for every couple. Current joint assessment gives married couples a different tariff and deductions, so equal high dual incomes can face a penalty while some one-income couples get a marriage advantage. The Federal Tax Administration explains both directions.
2026 treatment and a simple income split
Anna and Marco each earn CHF 100,000. In the current system, their married return starts from CHF 200,000 combined income, subject to married tariffs and deductions; as unmarried individuals, each declares CHF 100,000 separately. This is a comparison of reported income bases, not proof that they owe CHF 3,000, CHF 8,000 or any other fixed difference. Federal, cantonal and municipal tax schedules, children and deductions must be calculated for an actual case.
March 2026 referendum changed the status
On 8 March 2026, Swiss voters approved the Federal Act on Individual Taxation with 54.23% yes. It will move spouses toward separate assessment once implemented; the Federal Department of Finance gives the result. The law was not yet in force in September 2026. Voter material envisages implementation by 2032 at the latest, so “still merely being debated with no implementation horizon” is obsolete.
Compare the whole household
A decision needs a household-specific federal and cantonal calculation. Run the applicable federal and cantonal tax calculators using the same income and household assumptions for both cases. Future individual taxation will also reallocate assets and child deductions between spouses according to the implementing rules.
