Switzerland tax calendar 2026: return and payment dates
In Switzerland the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026; the return day is set by each canton, and the payment day is set by each canton.
For a private investor who is tax resident in Switzerland and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- No fixed dayTax return due — for tax year 2026: set by each canton (see the details below).
- No fixed dayTax payment due — for tax year 2026: set by each canton (see the details below).
Return deadline, in full
Set by each canton, usually in Q1 of the following year, with extensions widely available. Examples: Zurich 31 March (zh.ch); Geneva 31 March; Bern and Vaud 15 March (cantonal sites, not re-verified here). The date depends on the canton: check it with the cantonal tax office.Payment deadline, in full
Cantonal: provisional instalments are billed during the tax year; the final balance is due after the final assessment according to cantonal payment terms.
Where to file and pay
The federal tax authority's own website: Federal Tax Administration (ESTV) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Switzerland runs from 1 January to 31 December. The current one ends on 31 December 2026.
The return day in Switzerland is set by each canton, so no fixed date is shown here; the rule is quoted in full on this page.
The payment day in Switzerland is set by each canton, so no fixed date is shown here; the rule is quoted in full on this page. The federal tax authority's site is Federal Tax Administration (ESTV), www.estv.admin.ch; the return and the payment go through the tax office of your canton. Allocaria files and pays nothing for you.
Who must file
Ordinarily taxed residents file an annual return every year regardless of trading. The securities list must show all securities (incl. those at foreign brokers), their year-end values (wealth tax) and dividends/interest received. Exempt private capital gains do not themselves create tax.
Forms the tax authority names
- Cantonal income and wealth tax return (Steuererklaerung)
- Wertschriften- und Guthabenverzeichnis (securities and bank balances list)
- Form DA-1 (credit of foreign withholding taxes), if applicable
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Fedlex - DBG (SR 642.11), consolidated version 1 January 2026: Art. 16(3) exemption, Art. 20 investment income, Art. 36 tariff
Official source · read 14 October 2026
- ESTV Kreisschreiben Nr. 36 'Gewerbsmaessiger Wertschriftenhandel' (27.07.2012), as published by the Basel-Landschaft tax administration
Official source · read 14 October 2026
- ESTV - Umsatzabgabe kurz erklaert (transfer stamp duty only via Swiss securities dealers)
Official source · read 14 October 2026
- Kanton Aargau - Erlaeuterungen Anrechnung auslaendischer Quellensteuern DA-1 2025 (CHF 100 minimum, credit limit)
Official source · read 14 October 2026
- Kanton Zuerich - Steuererklaerung natuerliche Personen (deadline 31 March, extension)
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Switzerland, Individual: Income determination (last reviewed 1 July 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Switzerland, Individual: Taxes on personal income / Other taxes (wealth tax)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Switzerland: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Switzerland. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.