Tax at source: when you must or can file a return (2026)
By the Rappenwise team. Last checked .
If you live in Switzerland and are taxed at source, you must file a tax return for a year in which your gross employment income is at least CHF 120,000 (QStV Art. 9), or in which you have income that was not taxed at source (DBG Art. 89). If neither applies, you may ask for an ordinary assessment by 31 March of the following year (DBG Art. 89a), so for tax year 2026 by 31 March 2027, but the request cannot be withdrawn (QStV Art. 10) and applies to every later year until source taxation ends (DBG Art. 89 Abs. 5, via Art. 89a Abs. 5). Everyone else has nothing to file.
Below is a dated table of who must file, who may apply and who does nothing, with the deadline and who to tell, for tax years 2026 and 2027. It is built from the federal law, the federal source-tax ordinance and Canton Zurich's own information sheet, which we use as the worked canton. This page is general information, not tax or legal advice, and it does not say whether you should apply.
Do you have to file a tax return if you are taxed at source?
Employees living in Switzerland without a C permit pay tax at source on their employment income, unless they live in an undivided marriage with a Swiss citizen or a C-permit holder (ESTV/SSK dossier 2.1). In the law's words, they "unterliegen für ihr Einkommen aus unselbstständiger Erwerbstätigkeit einer Quellensteuer" (are subject to a tax at source on their income from employment; DBG Art. 83 Abs. 1). The German name is Quellensteuer. In English it is often called withholding tax, which is easy to confuse with the Verrechnungssteuer, a separate federal tax that comes up again below.
Tax at source does not always end with your payslip. Federal law sends some people into a nachträgliche ordentliche Veranlagung, NOV (subsequent ordinary assessment): after the year ends, you file a normal tax return and the tax already deducted is set off against the result. There are two triggers in DBG Art. 89 Abs. 1:
- your gross income in a tax year "einen bestimmten Betrag erreicht oder übersteigt" (reaches or exceeds a set amount), or
- you "über Einkünfte verfügen, die nicht der Quellensteuer unterliegen" (have income that is not subject to tax at source).
The law itself names no figure. The amount is set by the federal finance department (EFD) in cooperation with the cantons (DBG Art. 89 Abs. 2), and the federal source-tax ordinance (QStV) fixes it: a person is assessed ordinarily "wenn ihr Bruttoeinkommen aus unselbstständiger Erwerbstätigkeit in einem Steuerjahr mindestens 120 000 Franken beträgt" (if their gross income from employment in a tax year is at least CHF 120,000; QStV Art. 9 Abs. 1). "Mindestens" means at least: exactly CHF 120,000 counts. The version of the ordinance in force from 1 January 2027 keeps the same wording; only its annex with the tariffs was amended. DBG Art. 89 and 89a in this form have been in force since 1 January 2021 (federal act of 16 December 2016 revising source taxation; DBG footnotes to Art. 89 and 89a).
The decision table: must file, may apply, nothing to do
For residents taxed at source, tax years 2026 and 2027. Zurich details are from the canton's information sheet, labelled "Zurich, information sheet 01.2026".
| Your situation in the tax year | Result | Deadline | Who to tell / what to do | Source |
|---|---|---|---|---|
| Gross employment income at least CHF 120,000 (you alone; spouses are tested separately) | Must: NOV is mandatory for you and your spouse | File the return by the date on it | No request needed: the 31 March request duty applies only to other income (DBG Art. 89 Abs. 4). Zurich: assessed von Amtes wegen (ex officio; Zurich, information sheet 01.2026, 13.1) | DBG Art. 89; QStV Art. 9, 2026 and 2027; Zurich, information sheet 01.2026, 13.1; Zurich web page |
| Income not taxed at source (for example securities income, rent, maintenance payments, self-employment) or taxable wealth. Federal law names no CHF floor; cantons apply thresholds. Zurich, information sheet 01.2026: other income at least CHF 3,000, taxable wealth at least CHF 80,000 (CHF 160,000 for a couple taxed together), any self-employment, or you want to reclaim Verrechnungssteuer | Must: NOV is mandatory | You must request the return by 31 March of the following year | You ask the canton. Zurich: electronic request on ZHServices only | DBG Art. 89 Abs. 1 lit. b and Abs. 4; Zurich, information sheet 01.2026, 13.1; ESTV/SSK dossier 2.4.2.1 |
| None of the above, but you want deductions the tariff does not include (pillar 3a, pension fund buy-in, actual work expenses, childcare by third parties, training costs) | May apply | 31 March of the following year; no extension; a late request is not considered | Written request to your canton (Zurich: ZHServices). Cannot be withdrawn; applies to every later year until source taxation ends | DBG Art. 89a; QStV Art. 10; Zurich, information sheet 01.2026, 13.2; Zurich web page (training costs); ESTV |
| None of the above, and no wish for extra deductions | Nothing to do. The source tax replaces the ordinary federal tax on your employment income; no extra deductions are granted later | n/a | Keep your payslips and your employer's source-tax certificate | DBG Art. 89a Abs. 4 |
| You think the deduction itself is wrong (wrong salary, wrong tariff, or you dispute being liable) | Correction, not a return: Quellensteuerkorrektur or Neuberechnung (recalculation). No pillar 3a or buy-ins through this route; a new request each year | 31 March of the following year | Zurich: ZHServices, "Quellensteuerkorrektur beantragen" | DBG Art. 137; Zurich, information sheet 01.2026, 11.1; ESTV/SSK dossier 2.4.1 |
| You were in NOV last year (mandatory or requested) | Must: it continues, even if your income falls below CHF 120,000 | As each year's return says | Nothing extra | DBG Art. 89 Abs. 5; QStV Art. 9 Abs. 4; Zurich, information sheet 01.2026, 13.1 and 13.2 |
| You leave Switzerland | May apply, but only until you deregister | The date of your Abmeldung (deregistration), not 31 March | Request before you deregister; Zurich asks for a valid Swiss address | DBG Art. 89a Abs. 3; Zurich web page |
| You get a C permit, or marry a Swiss citizen or a C-permit holder | Ordinary taxation for the whole tax year; source tax stops from the following month and what was deducted is credited | n/a | Tell your employer (Zurich lists this among the changes to report) | QStV Art. 12; Zurich, information sheet 01.2026, 10 and 14; ESTV/SSK dossier 2.5 |
| You divorce or separate from a Swiss or C-permit spouse | Back to source tax from the following month, with NOV for the whole year and until source taxation ends | n/a | Tell your employer | Zurich, information sheet 01.2026, 10 and 15; ESTV/SSK dossier 2.5 |
| You live abroad (cross-border commuter, weekly resident with home abroad) | Different rules (quasi-residence); Zurich: a new request every year | 31 March | Not covered here; see your canton's source-tax page | DBG Art. 99a; QStV Art. 14; Zurich, information sheet 01.2026, 13.3 |
If you are near a cantonal threshold, your canton decides; ask its source-tax office.
Rules as in force for tax year 2026 (QStV status 1 January 2025; DBG status 2 September 2026) and as published for tax year 2027 (QStV status 1 January 2027). Zurich figures: information sheet 01.2026. Other cantons: check your canton's source-tax page.
What counts toward CHF 120,000, for couples and if you arrived mid-year?
Only gross income from employment counts, as defined in DBG Art. 84 Abs. 2 lit. a and b (QStV Art. 9 Abs. 2). Investment income or rent does not push you over CHF 120,000; it is the second trigger, covered in the next section. Our 13th salary guide explains how source tax is deducted in the month a 13th salary is paid.
Couples. The test is per person. Dual-earner couples are assessed ordinarily "wenn das Bruttoeinkommen von Ehemann oder Ehefrau in einem Steuerjahr mindestens 120 000 Franken beträgt" (if the gross income of the husband or the wife in a tax year is at least CHF 120,000; QStV Art. 9 Abs. 3). The federal and cantonal tax administrations put it plainly: the spouses' employment incomes are "nicht zusammengerechnet" (not added together; ESTV/SSK dossier 2.4.2.1). Two examples for tax year 2026: CHF 90,000 + CHF 70,000: not mandatory (incomes not added); CHF 125,000 + CHF 0: mandatory for both.
Arrived during the year. If you were taxed at source for only part of the year, regular pay is converted to twelve months, and one-off payments are added as they are: "Die unregelmässigen Leistungen werden dabei ohne Hochrechnung berücksichtigt" (irregular payments are counted without scaling up; Zurich, information sheet 01.2026, 13.1; same rule in the ESTV/SSK dossier, 2.4.2.1).
Hypothetical cases, tax year 2026, arrival on 1 July 2026 (six months of pay):
| Case | Paid in 2026 | Counted for the test | Mandatory NOV? |
|---|---|---|---|
| CHF 10,500 a month, no one-off payment | CHF 63,000 | CHF 126,000 (CHF 10,500 × 12) | Yes |
| CHF 9,500 a month plus a CHF 7,000 one-off payment | CHF 64,000 | CHF 121,000 (CHF 9,500 × 12 + CHF 7,000) | Yes |
| CHF 9,500 a month, no one-off payment | CHF 57,000 | CHF 114,000 (CHF 9,500 × 12) | No (may apply) |
If you are close to the line, our guide to whether CHF 100k is a good salary in Switzerland shows what that income looks like as a monthly budget.
Other income and wealth: when do you have to ask for the form yourself?
At CHF 120,000 of salary, you do not have to ask; Zurich carries out the ordinary assessment von Amtes wegen (ex officio; Zurich, information sheet 01.2026, 13.1). With income that was not taxed at source, you have to act yourself. Federal law says: "Personen mit Einkünften nach Absatz 1 Buchstabe b müssen das Formular für die Steuererklärung bis am 31. März des auf das Steuerjahr folgenden Jahres bei der zuständigen Behörde verlangen" (people with such income must request the tax return form from the responsible authority by 31 March of the year after the tax year; DBG Art. 89 Abs. 4).
Which income? The ESTV/SSK dossier (2.4.2.1) lists examples: self-employment income, alimony and maintenance payments, orphan's and widow's pensions, and income from movable or immovable assets. Wealth taxable under cantonal law can also trigger it.
Federal law sets no CHF floor for this. Cantons apply their own thresholds. In Zurich, information sheet 01.2026 (section 13.1), you must request a return by the end of March of the following year if:
- your other income not taxed at source, such as securities or property income, is at least CHF 3,000,
- your taxable wealth is at least CHF 80,000, or at least CHF 160,000 for you and your spouse or partner taxed together,
- you are self-employed, or
- you want to reclaim Verrechnungssteuer (a separate federal tax, not the tax at source).
The sheet says the request "muss elektronisch über die Webseite (ZHServices) eingereicht werden" (must be submitted electronically via the ZHServices website). The canton's web page gives the same figures but says "über" (over) instead of "mindestens" (at least). We quote the dated sheet. If you are right at CHF 3,000 or CHF 80,000, ask the canton. In other cantons, check your canton's source-tax page; thresholds can differ.
Applying voluntarily: the deadline, the form, and why it cannot be undone
If no trigger applies, you can still ask for an ordinary assessment. Federal law says such people "werden auf Antrag hin nachträglich im ordentlichen Verfahren veranlagt" (are assessed afterwards in the ordinary procedure on request; DBG Art. 89a Abs. 1). The usual reason is deductions that the source-tax tariff leaves out. Zurich's examples include "Einzahlungen in die 2. Säule und in die Säule 3a" (payments into the 2nd pillar and pillar 3a), actual work expenses and childcare by third parties (Zurich, information sheet 01.2026, 13.2). The 3a maximums for 2026 and 2027 are in our pillar 3a guide.
The rules of the request:
- Deadline. 31 March of the year after the tax year (DBG Art. 89a Abs. 3). The ESTV calls it a "nicht verlängerbare oder ersteckbare Verwirkungsfrist" (a forfeiture deadline that cannot be extended). Zurich: "Bei Fristversäumnis wird auf den Antrag nicht eingetreten" (a late request is not considered).
- Form. In writing (QStV Art. 10 Abs. 1); in Zurich, electronically on ZHServices, with 10 days to correct a request not made in the proper form (Zurich, information sheet 01.2026, 13.2).
- Your spouse. "Der Antrag erstreckt sich auch auf den Ehegatten, der mit dem Antragsteller in rechtlich und tatsächlich ungetrennter Ehe lebt" (the request also covers the spouse who lives with the applicant in a marriage that is neither legally nor actually separated; DBG Art. 89a Abs. 2).
- Cannot be withdrawn. "Ein gestellter Antrag kann nicht mehr zurückgezogen werden" (a request once made cannot be withdrawn; QStV Art. 10 Abs. 1, unchanged in the 2027 version). Zurich adds that in later years an ordinary assessment is carried out "von Amtes wegen ... bis zum Ende der Quellensteuerpflicht" (automatically ... until source-tax liability ends).
- Credit. "Die an der Quelle abgezogene Steuer wird zinslos angerechnet" (tax deducted at source is credited without interest; DBG Art. 89 Abs. 6).
So the choice is not a one-year trial. It lasts until you leave source taxation, and an ordinary assessment can end in a refund or in a bill. Weigh it with your canton or an adviser.
What does the 31 March 2027 deadline look like for tax year 2026?
Hypothetical example, not a real reader. Single, B permit, lives in Canton Zurich, employed all of 2026 at CHF 95,000 gross, paid into pillar 3a in 2026, no other income, wealth under the CHF 80,000 threshold (Zurich, information sheet 01.2026). Timeline only:
- 2026. Source tax is deducted every month. Zurich uses the monthly model with "kein Jahresausgleich" (no annual adjustment; Zurich, information sheet 01.2026, 5).
- After 2026. The employer has to give a statement or confirmation of the source tax deducted (DBG Art. 88 Abs. 1 lit. b); keep the one for 2026.
- By Wednesday 31 March 2027. The NOV request goes in on ZHServices. If it is not in the proper form, there are 10 days to fix it (Zurich, information sheet 01.2026, 13.2).
- Later. If the request is accepted, a 2026 tax return follows. Source tax already paid is credited without interest.
- From then on. A return every year until source taxation ends, even in years with nothing extra to deduct.
- Variant. If pay rises to CHF 125,000 in 2027, NOV for 2027 is mandatory anyway (QStV Art. 9, version of 1 January 2027), and the 2027 assessment is made after that year ends.
For anyone applying voluntarily for tax year 2027, the deadline is Friday 31 March 2028 (DBG Art. 89a Abs. 3).
We give no tax figure and no view on whether this person gets money back: there is no published source-tax amount here to compare with, and the result depends on the assessment.
Correction instead of a return: when the deduction itself is wrong
If you think your employer used the wrong salary or tariff, or you dispute being taxed at source at all, that is a different procedure. Federal law lets you ask for a ruling on the source tax by 31 March of the year after the payment fell due (DBG Art. 137). Zurich calls it Quellensteuerkorrektur (source-tax correction) and accepts only a closed list of reasons: you dispute the liability, the income is wrong, the tariff is wrong, or workdays abroad (Zurich, information sheet 01.2026, 11.1).
This route does not add deductions. In the words of the federal and cantonal dossier, "im Rahmen der Neuberechnung können keine zusätzlichen Abzüge (wie z.B. Einkäufe in die Pensionskasse oder Beiträge an die Säule 3a) geltend gemacht werden" (no additional deductions, such as pension fund buy-ins or pillar 3a contributions, can be claimed in a recalculation; ESTV/SSK dossier 2.4.1). And unlike the NOV request, it has to be made again each year. If your aim is 3a, the correction is the wrong route.
What changes with a C permit, marriage, divorce or leaving Switzerland?
C permit or marriage. If you receive the Niederlassungsbewilligung (C permit) or marry a Swiss citizen or a C-permit holder, you are assessed "für die ganze Steuerperiode im ordentlichen Verfahren" (in the ordinary procedure for the whole tax period; QStV Art. 12 Abs. 1). Source tax is no longer owed from the following month, and what was deducted is credited without interest (QStV Art. 12 Abs. 2; Zurich, information sheet 01.2026, 14). Zurich lists the C permit and marriage among the changes you report to your employer (section 10).
Divorce or separation from a Swiss or C-permit spouse works the other way: source tax applies again from the following month, and "Bis zum Ende der Quellensteuerpflicht wird eine nachträgliche ordentliche Veranlagung durchgeführt" (an ordinary assessment is carried out until source-tax liability ends; Zurich, information sheet 01.2026, 15; ESTV/SSK dossier 2.5).
Leaving Switzerland. The 31 March deadline does not help you: "Für Personen, die die Schweiz verlassen, endet die Frist für die Einreichung des Antrags im Zeitpunkt der Abmeldung" (for people leaving Switzerland, the deadline ends when they deregister; DBG Art. 89a Abs. 3). Zurich asks for a valid Swiss address on the request.
What this means for your budget
If NOV is mandatory for you, or you plan to apply, plan for a tax return year: the return, an assessment some time later, and a possible top-up or refund. How much to set aside each month when NOV applies is in our guide to setting money aside for Swiss tax; we do not repeat it here.
Two habits help whatever you decide. Keep your employer's source-tax certificate and your payslips for each year, since the deduction is credited against the assessment. And put 31 March in your calendar every year you are taxed at source, because it is both the voluntary deadline and the deadline to request a form for other income.
Any spreadsheet works for this. Our Swiss Budget Planner, which we sell, lets you rename categories, so you can add a monthly tax set-aside line for a return year next to your other fixed costs.
For your own case in Zurich, the cantonal source-tax office is at quellensteuer@zh.ch or +41 (0)43 259 37 00 (Zurich, information sheet 01.2026, 16). Only your canton's tax office decides.
Sources and last checked
Checked against these official pages on 19 October 2026 (German texts with an English gloss).
- Swiss Confederation, Bundesgesetz über die direkte Bundessteuer (DBG), SR 642.11 (Federal Act on Direct Federal Tax), status 2 September 2026: Art. 83, 88, 89, 89a, 99a, 137.
- Swiss Confederation, Quellensteuerverordnung (QStV), SR 642.118.2 (Source Tax Ordinance), status 1 January 2025, in force for tax year 2026: Art. 9, 10, 12, 14.
- Swiss Confederation, Quellensteuerverordnung (QStV), status 1 January 2027, as published for tax year 2027: Art. 9, 10, 12 unchanged; tariff annex amended by EFD ordinance of 11 September 2026 (AS 2026 485).
- Kanton Zürich, Finanzdirektion, Informationsblatt für im Kanton Zürich quellensteuerpflichtige Arbeitnehmerinnen und Arbeitnehmer, PDF (information sheet for employees taxed at source in Canton Zurich), 01.2026: sections 5, 10, 11.1, 13.1 to 13.3, 14, 15, 16.
- Kanton Zürich, Nachträgliche ordentliche Veranlagung oder Quellensteuerkorrektur (subsequent ordinary assessment or source-tax correction).
- Kanton Zürich, Quellensteuerpflichtige Personen (people taxed at source).
- Schweizerische Steuerkonferenz SSK and ESTV, Besteuerung an der Quelle, PDF (taxation at source), legislation as of 1 January 2025, June 2025: sections 2.1 and 2.4 to 2.5.
- ESTV, Quellensteuer (tax at source), updated 22 September 2026.