Who is required to pay church tax?

In the taxation at source procedure, employees have to pay church tax according to their denomination, regardless of their domicile. Church tax must be paid if the employee liable to tax at source is a member of the denomination of a national church in Zurich. This applies to the following denominations:

  • Roman Catholic denomination (röm.-kath.)
  • Christian Catholic denomination (christ.-kath.)
  • Continental Reformed denomination (evang.-ref.)

The church tax liability is reflected in the tax tariff designations as follows:

  • Y: liable to church tax
  • N: not liable to church tax