Taxation of married couples: a new vote

On March 8, 2026, the Swiss people accepted the individual taxation at 54.23 percent of the votes. This reform provides that each person will now fill out their own tax return and be taxed separately, regardless of their marital status. It aims to eliminate the tax penalty for marriage, that is, situations in which married couples pay more taxes than non-married couples in a comparable economic situation.

This reform will come into effect in 2032, with the Federal Council recently deciding to give the cantons as much time as possible to take the necessary implementation measures.

That said, on November 29, 2026, the Swiss people will vote on the topic of taxing marriage. This is not a supplement to last March’s reform, but a separate popular initiative submitted by the Centre that proposes a different model to achieve the same goal.

Two models present

Individual taxation, accepted on March 8, 2026

This reform, already voted and accepted, provides that each person be taxed separately, regardless of their marital status. This reform will apply to both federal direct taxes and canton and municipal taxes. It will involve a complete overhaul of the taxation system for individuals.

The Centre's initiative, submitted to the vote on November 29, 2026 

The initiative «Finally put an end to discrimination in marriage!» proposes, on the other hand, to include in the Constitution the principle of the common taxation of married couples. This is therefore the opposite of the text accepted on March 8th last.

The establishment of equality for married couples and those not married would be ensured by the following mechanism: married couples would continue to fill out a joint declaration. The tax administration would then calculate two amounts: the amount of the common tax and the amount that would apply if the couple were not married, and then withhold the lower amount.

In practice, this system would not disadvantage any couple compared to the current situation: couples with a single income would retain the advantage of common taxation, since this calculation would remain the most favorable for them, while couples with two comparable incomes would be subjected to the second calculation, which would be more advantageous in their case.

In terms of implementation, if the Centre’s initiative is accepted, the law should come into effect within three years; otherwise, the Federal Council would apply an alternative calculation by decree.

The system proposed by the Centre’s initiative would therefore be in contradiction with the principle of individual taxation accepted last March. It should also be noted that, unlike individual taxation, this mechanism would only apply to direct federal taxes and not to cantonal and municipal taxes. Moreover, the Centre’s initiative aims to create a constitutional basis.

The Federal Council, as well as the Parliament, National and Council of States combined, reject the Centre’s initiative, arguing that individual taxation removes the penalization of marriage at all levels (federal, cantonal, communal) and not only at the federal level. The Centre, for its part, emphasizes that its model maintains the existing common declaration and does not require a revision of the cantonal tax laws, unlike individual taxation, which would require each canton to review its laws, rates and deductions.

The electorate will decide on November 29th.

What individual taxation changes for couples

To better understand what individual taxation entails, please read our article. Individual taxation: a just and balanced reform? Published before the March 8th vote.

As a reminder, this reform benefits mainly married couples whose incomes are similar. Conversely, it creates new inequalities for couples with one income or those whose incomes differ significantly, who would see their tax burden increase. It also involves additional administrative burden, since each spouse will have to fill out their own tax return.

Next steps

The individual taxation law, approved in March, will come into effect in 2032, regardless of the outcome. However, in the event of the Centre’s initiative being accepted, the legal situation will be complicated. Indeed, given the constitutional rank of the latter, taxpayers could find themselves in a situation where the alternative calculation would be applied at the federal level (direct federal tax) while the cantons, within the framework of their own taxes, would apply individual taxation.

This situation would be legally difficult to sustain, especially at the level of taxation. To avoid this, Parliament should take up the matter again in order to repeal or amend the individual taxation law, before it comes into effect in 2032. Swiss citizens are still a long way from the end…

At the moment, no urgent measures are required, but it is useful to anticipate the impact of these two models on one’s own situation, particularly in terms of retirement planning and the distribution of income within the couple.

To delve deeper into these issues, our 2026 Tax Guide offers an overview of the main rules and developments in Swiss taxation. Download it for free.