Draft. This text has not yet been reviewed.
How you are taxed depends largely on your permit. Many newcomers are taxed at source, which means tax is deducted directly from their salary.
Tax at source
In Vaud, foreign workers without a C permit are generally taxed at source. This includes holders of B and L permits.
Holders of a C permit and Swiss citizens are not taxed at source and file an ordinary tax return.
When you must file a tax return anyway
If you are taxed at source and live in Vaud, a later ordinary assessment (taxation ordinaire ultérieure) is compulsory if:
- your gross annual income taxed at source, or your spouse’s in the same household, is more than CHF 120,000
- you have other income not taxed at source, such as rental income or income from self-employment
- you have assets in Switzerland or abroad
Asking for an ordinary assessment
If none of the above applies, you can still ask for an ordinary assessment in writing. The deadline is 31 March of the year after the tax year concerned.
Related guides
Official sources
Last checked: 30 October 2026. This is general information only. Please check the official sources above before you act.