Swiss Vote On Individual Taxation: End Of The 'Marriage Tax Penalty'?

2026-01-09 04:12:03

(MENAFN- Swissinfo) On March 8, Swiss voters will decide whether to introduce individual taxation for married couples. The reform, which has been approved by parliament, aims to put an end to the so-called marriage tax penalty. Opponents of the bill warn that it would create new inequalities, in particular for traditional households. This content was published on January 9, 2026 - 09:00 6 minutes

I manage a multilingual team responsible for covering the Swiss Abroad, providing them with the information they need to participate in political life in Switzerland. After studying political science in Neuchâtel and Bern, I started out in multimedia journalism at SwissTXT and RTS. Since 2008, I've been working at SWI swissinfo, where I've held various journalistic and management positions.

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Who is behind the new bill?

The law on individual taxationExternal link of married couples is an indirect counterproposal by the government to a people's initiative launched by the women's section of the centre-right Radical-Liberal Party. The counterproposal was narrowly approved by both houses of parliament in the first half of 2025.

After much heated debate, a majority made up of the left-wing Social Democratic Party, the left-wing Green Party, the Radical-Liberal Party and the centrist Liberal Green Party pushed the reform through, while the Centre Party and the right-wing Swiss People's Party vehemently opposed it.

It is the first time in 25 years that a proposal on individual taxation has been accepted by the federal parliament.

What does the reform entail?

At present, married couples are taxed jointly based on a single tax return. The income and assets of both spouses are added together. Depending on how the income is distributed between the spouses, this tax regime may result in a higher or lower tax burden for them than for an unmarried couple.

With the reform approved by parliament, married couples would be taxed in the same way as unmarried couples. Each spouse would have to fill out a separate tax return and would therefore be taxed at a rate based solely on their own income.

This principle would also apply to cantonal and municipal taxes. Under the new system, there would no longer be any special deductions for married couples.

Who is behind the referendum?

Two separate referendumsExternal link have been filed against the reform. An alliance of conservative parties, comprising the Centre Party, the Swiss People's Party, the Evangelical People's Party and the Christian ultra-conservative Federal Democratic Union, with the support of the Swiss Farmers' Union and various family advocacy groups, collected more than 65,000 valid signatures against what it deems to be“tax trickery”.

In parallel, a cantonal referendum has been triggered, with the support of ten cantons: St Gallen, Obwalden, Valais, Appenzell Inner Rhodes, Appenzell Outer Rhodes, Schwyz, Aargau, Uri, Nidwalden and Thurgau. Since the introduction of the cantonal referendum in the Constitution in 1874, this is only the second time that this direct democratic tool has been used.

What are the arguments against the reform?

Conservative circles see individual taxation as an attack on the traditional family model. The main beneficiaries, they argue, will be married couples in which both spouses are employed at a similar rate and with similar incomes.

Meanwhile, couples with a single high income will be the main losers. Unpaid domestic work carried out by one of the spouses – generally the woman – will thus be penalised fiscally, whereas it should be given greater recognition, they say.

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The bill's opponents also believe that individual taxation will create a“bureaucratic monster”. It will generate an additional 1.7 million tax returns per year, with a concomitant administrative burden and higher costs for the tax authorities.

And the arguments in favour?

The women's section of the Radical-Liberal Party, which initiated the proposal, sees it as the most important equal rights reform in decades, as it will put all couples on an equal footing, regardless of their civil status.

The advocates of individual taxation say it will provide an incentive for women to work more, thus improving their career prospects and occupational pension provision. This will also help to combat the shortage of skilled labour affecting many economic sectors in Switzerland. The government estimates that up to 44,000 additional full-time positions could be filled as a result.

As the reform's proponents argue, the current system of joint taxation for married couples penalises dual-income households, whereby the second income is often the woman's. This is one reason why nearly six out of ten working women in Switzerland hold part-time jobs, one of the highest rates in Europe.

What is the fiscal cost of the reform?

The resulting loss in federal tax revenue was the subject of tough negotiation in parliament between the Radical-Liberals and the Social Democrats, who are generally at odds on tax matters. A compromise was finally reached on a tax scale that would cost CHF600 million ($750 million) a year. According to scenarios drawn up by the Federal Tax AdministrationExternal link, 50% of taxpayers will see their taxes reduced, 36% will see no change and 14% will have to pay more tax.

What if voters reject the bill?

During the parliamentary debates, another initiative, put forward by the Centre Party and entitled“Yes to fair federal taxes for married couplesExternal link”, was also much discussed. This seeks to enshrine the principle of joint taxation in the Constitution for direct federal tax. To ensure that married couples are not disadvantaged, the tax authorities would compare two models, that of joint taxation and that applicable to unmarried people. They would then choose the more advantageous calculation for each couple.

The government and the House of Representatives have already rejected this initiative; the Senate has yet to have its say – before a possible people's vote on it is held.

Whatever the outcome on March 8, the debate on the taxation of married couples is clearly far from over.

Edited by Pauline Turuban. Adapted from French by Julia Bassam/ts