Switzerland (CH)
Switzerland is a landlocked federal republic of 26 cantons at the heart of Europe, bordered by Germany, France, Italy, Austria, and Liechtenstein.
2026 Annual Changes — Switzerland
Updated thresholds, benefits, and regulatory changes effective this year.
2026 brings a landmark addition to Swiss social insurance: the first-ever 13th AHV monthly payment in December 2026, approved by popular initiative in March 2024. A new retroactive Pillar 3a buy-in option launches from 2026. Women's reference retirement age continues stepping up (AHV 21 reform). KVG health premiums rose ~4.4%. Federal income tax brackets indexed for cold progression. The state E-ID via "swiyu" app is delayed to December 1, 2026.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| AHV/AVS pension — maximum Maximum single pension unchanged from 2025 | CHF 2,520/month | CHF 2,520/month (2025); CHF 2,450/month (2024) | 1 January 2026 |
| AHV/AVS pension — minimum Minimum single pension unchanged from 2025 | CHF 1,260/month | CHF 1,260/month (2025); CHF 1,225/month (2024) | 1 January 2026 |
| AHV/AVS pension — couple maximum Maximum couple pension (150% cap) unchanged from 2025 | CHF 3,780/month | CHF 3,780/month (2025); CHF 3,675/month (2024) | 1 January 2026 |
| 13th AHV Pension — First Payment First-ever 13th AHV monthly pension payment in December 2026, approved by popular initiative March 2024 | All AHV old-age pension recipients receive an extra monthly payment in December 2026 equal to 1/12 of their annual AHV pension. For the maximum pension: CHF 2,520 bonus payment in December. Couples' combined 150% cap also applies to the 13th pension. | — | December 2026 (first payment) |
| Reference retirement age (women) AHV 21 reform: women's age steps up again | 64 years 6 months (cohort 1962) | 64 years 3 months (cohort 1961, in 2025) | 1 January 2026 |
| AHV/IV/EO contribution rate (employed) Unchanged | 5.3% employee + 5.3% employer = 10.6% | 5.3% each (2025) | 1 January 2026 |
| ALV unemployment insurance rate Unchanged | 1.1% employee + 1.1% employer (to salary CHF 148,200/year); 0.5% solidarity contribution above that | 1.1% (2025) | 1 January 2026 |
| BVG/LPP coordination deduction Indexed to AHV (was CHF 25,725 in 2024, increased with 2025 AHV adjustment) | CHF 26,460 | CHF 26,460 (2025); CHF 25,725 (2024) | 1 January 2026 |
| BVG/LPP minimum entry threshold Indexed to AHV (3/4 of maximum annual AHV pension) | CHF 22,680 | CHF 22,050 (2024) | 1 January 2026 |
| BVG/LPP maximum coordinated salary (upper limit) Indexed to AHV (3× maximum annual AHV pension) | CHF 90,720 (gross upper BVG salary limit). Maximum coordinated salary after deducting coordination deduction: CHF 64,260. | CHF 88,200 (2024) | 1 January 2026 |
| Säule 3a cap (employees with BVG) Increased | CHF 7,258/year | CHF 7,056/year (2025) | 1 January 2026 |
| Säule 3a cap (self-employed without BVG) Increased (20% of net earnings) | CHF 36,288/year maximum | CHF 35,280 (2025) | 1 January 2026 |
| Säule 3a — Retroactive Buy-In (NEW from 2026) From 2026, tax-deductible retroactive Pillar 3a contributions are permitted for prior years where the maximum was not used | Can contribute for up to 10 prior years (back to 2025 — first eligible gap year). Current year's full maximum (CHF 7,258) must be contributed first. Only for those with AHV-liable earned income who have not yet started drawing retirement benefits. Particularly valuable for expats with contribution gaps. | — | 1 January 2026 |
| VAT standard rate Unchanged since 2024 reform | 8.1% | 8.1% (2024, 2025) | 1 January 2024 (ongoing) |
| VAT reduced rate (food, books, medicine) Unchanged | 2.6% | 2.6% (2024, 2025) | 1 January 2024 (ongoing) |
| VAT accommodation rate Unchanged | 3.8% | 3.8% (2024, 2025) | 1 January 2024 (ongoing) |
| Motorway vignette (annual) Unchanged — physical sticker or e-vignette | CHF 40 (valid December 2025 – January 2027) | CHF 40 (2025) | 1 December 2025 (valid Dec 2025 – Jan 2027) |
| Serafe radio/TV fee Unchanged | CHF 335/year | CHF 335 (2025) | 1 January 2026 |
| KVG/LAMal average premium Average premium rose ~4.4% across cantons for 2026 | Overall average (all ages): CHF 393.30/month (+4.4%). Adults 26+: CHF 465.30/month (+4.1%). Young adults 19–25: CHF 326.30/month. Children 0–18: CHF 122.50/month. Significant cantonal variation — compare at priminfo.admin.ch. | Overall average CHF 376.70/month (2025) | 1 January 2026 |
| KVG/LAMal deductible options Unchanged | CHF 300, 500, 1,000, 1,500, 2,000, 2,500 (adult) | Same (2025) | Ongoing |
| KVG/LAMal co-payment cap Unchanged | 10% up to CHF 700/year (adults); CHF 350 (children) | Same (2025) | Ongoing |
| Federal income tax brackets Brackets indexed upward ~1.7% for cold progression — federal only; cantonal varies | Single top bracket (11.5%) starts at CHF 783,200. All bracket thresholds adjusted approximately +1.7% from 2025. Cantonal taxes not affected by this federal indexation. | Single top bracket from CHF 769,800 (2025) | 1 January 2026 |
| Maternity EO daily benefit cap Unchanged | CHF 220/day (80% of CHF 9,345/month maximum insured salary) | CHF 220/day (2025) | Ongoing |
| Unemployment benefit daily cap Unchanged | Maximum insured salary: CHF 148,200/year (CHF 12,350/month) | Same (2025) | Ongoing |
| Family allowance minimum (federal) Unchanged federal floor | CHF 200/month child allowance; CHF 250/month education allowance. Cantonal amounts typically higher. | Same (2025) | Ongoing |
| Reference interest rate (tenancy) BWO reference rate cut — tenants who did not receive a rent reduction may be entitled to request one | 1.25% (set September 2, 2025; maintained through at least March 2026). If your rent was set when the rate was higher (e.g., 1.5% or 1.75%), you may be entitled to a rent reduction — request in writing. | 1.50% (prior to September 2025); 1.75% was the 2023 peak | 2 September 2025 (quarterly review — check bwo.admin.ch) |
| SARON mortgage rate SNB deposit rate linked; actual SARON rates indicative | ~1.0–1.4% SARON mortgage; 1.4–2.0% fixed 5-year (market-linked, indicative only) | Slightly higher 2025 | Market-linked |
| Stamp duty on Swiss/foreign securities Unchanged | 0.15% Swiss; 0.30% foreign securities (on each transaction via Swiss intermediary) | Same (2025) | Ongoing |
| State E-ID via "swiyu" app Launch delayed to December 1, 2026 (was planned Q2 2026) | Phased rollout from December 1, 2026 via "swiyu" app. Delay due to data encryption architecture and Federal Audit Office concerns. Narrow referendum approval (50.39%, September 28, 2025). | Not yet available | 1 December 2026 (current planned date) |
| GA (General Abonnement) adult 2nd class Check SBB for current annual pricing — may have changed December 2025 | Approximately CHF 3,995/year (adult 2nd class) — verify at sbb.ch for 2026 tariff | CHF 3,995 (2025) | Ongoing |
| Halbtax (half-fare card) Unchanged | CHF 185/year | CHF 185 (2025) | Ongoing |
January Checklist
Actions to take each January when new rates take effect.
- 1
Review your KVG/LAMal premium for 2026 — average rose ~4.4%. Switch insurer by 30 November for January change (deadline passed, but compare at priminfo.admin.ch for future).
- 2
Maximise Säule 3a contribution early in the year: new cap is CHF 7,258 (employees with BVG) or CHF 36,288 (self-employed).
- 3
If you missed prior years of Pillar 3a: from 2026 you can retroactively contribute for gap years (up to 10 years back). Consult your bank or tax adviser.
- 4
Verify BVG statement: coordination deduction (CHF 26,460) and insured salary on new basis.
- 5
Check cantonal tax calendar for provisional-instalment deadlines (typically 31 March for cantonal and federal).
- 6
Renew motorway vignette if not done (valid Dec 2025 – Jan 2027).
- 7
Check tenancy reference rate (1.25%). If your rent contract was set at a higher reference rate, you may be entitled to request a rent reduction in writing.
- 8
AHV pensioners: mark December 2026 in your calendar — the first 13th AHV pension payment will be made this month.
- 9
Review GA/Halbtax renewal dates.
- 10
Update budget for CHF changes: health premium, Serafe, pension contributions, insurance.
- 11
Consider BVG buy-in for high earners: early January maximises tax savings over the year.
- 12
Women born in 1962: your reference retirement age is now 64 years 6 months (AHV 21 reform).
Where to Track Annual Changes
-
ch.ch — federal portal with annual changes summary published each December
-
bsv.admin.ch — Federal Social Insurance Office: AHV/BVG/EO/IV rates
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estv.admin.ch — Federal Tax Administration: federal income tax tariffs
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bag.admin.ch — Federal Office of Public Health: KVG premium publication (October)
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priminfo.admin.ch — official KVG premium comparison tool
-
bwo.admin.ch — Federal Housing Office: reference interest rate (quarterly)
-
Cantonal government websites — cantonal tax and welfare thresholds
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eid.admin.ch — E-ID implementation status
-
K-Tipp, Beobachter, Moneyland.ch — consumer magazines publishing annual-changes summaries
Swiss annual changes are moderate and predictable. Key pending reforms: (a) BVG reform voted down in 2024 — new proposals expected 2026–2027; (b) abolition of Eigenmietwert (imputed rental value) — expected legislative finalisation 2027, effective 2028; (c) individual taxation replacing joint taxation — pending consultation; (d) Tardoc replaces Tarmed for outpatient medical billing from 2026 — affects how doctor visits are itemised under KVG.
Annual Changes
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