On October 23, 2026, the FTA published a document with selective updates titled “Structure and Record Formats of Withholding Tax Rates for Import into Payroll Accounting Systems (ERP Systems).”
This document describes the structure and record formats of the withholding tax rates that can be imported into the payroll accounting systems. "Readable" withholding tax rates (e.g. in PDF format) can be downloaded from the websites of the cantonal tax authorities.
The new guidelines apply to the provision of withholding tax rates, which are to be applied starting January 1, 2027, and are available here.
The new withholding tax rate files for the 2027 tax year are expected to be posted here in early December 2026.
