The Federal Council has set 1 January 2032 as the entry-into-force date for individual taxation, giving cantons the maximum period to prepare for the shift from joint to individual assessment for married couples and registered partners.
Switzerland will introduce individual taxation from 2032 after the Federal Council decided on 19 August 2026 to use the latest date permitted under the Federal Act on Individual Taxation. The decision gives the cantons additional time to make the political and technical changes required to implement the new system.
Swiss voters approved the Federal Act on Individual Taxation on 8 March 2026, with 54.26% of the popular vote and a majority of the cantons supporting the reform. The legislation changes the tax assessment system for married couples and registered partners from joint to individual assessment.
The Federal Council could have brought the legislation into force earlier but decided not to exercise that option. Under the law, individual taxation must enter into force no later than 1 January 2032.
Implementation by cantons
The reform will affect taxpayers, the cantons, the communes and the Confederation and will require amendments to cantonal tax legislation.
The cantons will particularly need to review their tax scales and social deductions and revise them where necessary. Some cantons may also need to organise referendums before implementing the changes.
The decision follows a request from the Conference of Cantonal Finance Directors during the consultation for sufficient time to prepare for the reform.
Child deduction
The individual taxation reform is intended to end the “marriage penalty” by ensuring that spouses and registered partners are taxed independently on their respective incomes and assets.
To mitigate potential tax increases for single-income households, the legislation also increases the child deduction for direct federal tax from CHF 6,700 to CHF 12,000.
November initiative
The Federal Council’s decision does not depend on the outcome of the popular initiative “Yes to fair federal taxes for married couples – To finally end marriage discrimination!”, which is due to be put to a vote by the people and the cantons on 29 November 2026.
Even if the initiative is approved, the federal law on individual taxation will remain valid. The obligation for the cantons to introduce individual taxation would lapse only if Parliament amended the law again and that amendment entered into force before 2032.
