On March 8, 2026, Switzerland will vote on the introduction of individual taxation. The core of the proposal is the shift from the current joint taxation system to individual taxation. In the future, married couples would be taxed individually, just like unmarried persons; income and wealth would no longer be combined.
Systematically, this means that marital status will lose its significance as a tax factor. What matters from now on is the distribution of income within the household.
The effects on income distribution are nuanced. Households with two similarly high earned incomes will tend to benefit. Many pensioner households will also see relief. In contrast, traditional single-earner marriages will lose the existing marriage bonus. Among unmarried individuals, low and middle incomes will gain the most, while very high incomes may face a higher tax burden.
According to official estimates, the reform will result in a revenue loss of approximately CHF 626 million for direct federal taxes. At the same time, the federal government expects increased labor market participation, especially among second earners. However, the overall impact will depend on implementation at the cantonal level.
In our analysis, we use graphics and income scenarios to illustrate which households are likely to benefit or be negatively affected, as well as the expected systemic effects.
To the full analysis: EN
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