Compensating for cold progression – new tariffs and deductions as of 2023

In order to compensate for the consequences of the cold progression, the Federal Department of Finance is adjusting the rates and deductions for direct federal tax from the 2023 tax year. The most important changes:

• Deduction for two-earner couples now maximum CHF 13’600 (previously CHF 13’400).
• Child deduction and support deduction new CHF 6’600 each (previously CHF 6’500)
• Married couples deduction new CHF 2’700 (previously CHF 2’600)
• Child support deduction new CHF 25’000 (previously CHF 10’100)
• Married couples in legally and factually unseparated marriages now only pay taxes from a taxable income of CHF 28’800 (previously CHF 28’300)
• The maximum rate is now only reached from a taxable income of CHF 912’600 (previously CHF 895’900).

The inflation accumulated since the last adjustment (tax year 2012) of the cold progression amounts to 2.04%.