As a self-employed person in Switzerland, the question "What's left net?" isn't as straightforward as for employees. There's no salary statement, no employer sharing social contributions — you carry everything yourself.
From the net profit of your sole proprietorship, AHV/IV/EO contributions, federal, cantonal, and municipal taxes are deducted. Optionally, also church tax and pillar 3a contributions. Our calculator shows you the exact breakdown. For a comprehensive overview of all tax types, see the article Taxes as a Freelancer.
01Calculate your net income
Enter your net profit, canton, and municipal tax rate. The calculator instantly computes AHV contributions and taxes — and shows your net income.
02How the calculation works
The calculation follows the official scheme for self-employed workers in Switzerland (sole proprietorship). Here are the individual steps:
Self-employed workers pay the full contribution alone (no employer share). For income above CHF 58,800, the rate is 10.0%. Below that, a degressive scale with lower rates applies. All details in the article AHV Contributions for Self-Employed.
50% of AHV/IV/EO contributions and any pillar 3a contribution are deducted from net profit. This gives the taxable income.
Progressive rates according to DBG Art. 36. The marginal tax rate increases with income (up to 13.2% for single filers).
Each canton has its own rate schedule (simple state tax). Municipal tax is calculated as a multiple of this (tax multiplier).
Net profit minus AHV contributions minus all taxes minus any 3a contributions = what effectively remains for you.
03AHV contributions for the self-employed
Self-employed workers pay AHV/IV/EO contributions on their net profit. Unlike employees, there's no employer share — the full rate is borne alone. Up to CHF 58,800, a degressive scale applies:
| Net profit | Contribution rate | Contribution (approx.) |
|---|---|---|
| Below CHF 9,800 | Minimum contribution | CHF 514/year |
| CHF 9,800 – 17,500 | 5.371% – 5.509% | CHF 526 – 964 |
| CHF 17,500 – 28,900 | 5.509% – 6.222% | CHF 964 – 1,798 |
| CHF 28,900 – 40,300 | 6.222% – 7.378% | CHF 1,798 – 2,973 |
| CHF 40,300 – 58,800 | 7.378% – 10.0% | CHF 2,973 – 5,880 |
| From CHF 58,800 | 10.0% | 10% of net profit |
04Tips for optimization
- Maximize pillar 3a: As a self-employed person without a pension fund, you can contribute up to CHF 36,288 — this significantly reduces taxable income. Use our Pillar 3a Tax Calculator to calculate the exact savings.
- Voluntary pension fund: Contributions to the 2nd pillar are also tax-deductible and build your retirement provision.
- Check municipal tax rate: The tax multiplier varies greatly between municipalities. A move can significantly reduce your tax burden.
- Deduct business expenses properly: All justified business expenses reduce net profit and thus the overall burden. Find more strategies in the article Saving Taxes as a Sole Proprietorship.
- Timing of investments: Make larger purchases at year-end to reduce net profit in the current year.