Tax for a Lausanne couple earning CHF 120'000: step-by-step
Fictional case: a Lausanne couple with a gross income of CHF 120'000. Calculation of cantonal, communal and federal tax in VaudTax, with quantified variants.
The case presented is fictional, but built on realistic parameters. A married couple, resident in Lausanne, declares a combined gross income of CHF 120'000 for the 2025 tax period, for which the return is filed in 2026. They have no dependent children and hold net assets of CHF 80'000. The question posed: what total burden of cantonal, communal and federal tax results from these data, and what changes when a single parameter is varied?
The calculation is carried out in VaudTax, the official software of the Administration cantonale des impôts (ACI, Cantonal Tax Administration), and then checked with the calculator published on vd.ch. Both tools apply the scales for the tax year concerned.
A note on vintages: searches for "VaudTax 2022" or "VaudTax 2025" lead to two distinct versions of the software, each aligned with its own scales and coefficients. Our case uses the 2025 vintage. Any reader working on another period should check the scales and coefficients for the relevant year on the ACI website.
The intermediate amounts in this article are orders of magnitude to be reproduced in the tool. We put forward no rate or coefficient without a reference to its source: the exact value is obtained in VaudTax or in the ACI calculator.
According to the Administration cantonale des impôts, the official calculator on vd.ch estimates income and wealth tax as well as tax on capital benefits, based on the scales of the selected tax year.
The assumptions of the case
Each datum is linked to its source or to its status as an assumption.
Marital status: married couple, joint taxation (principle of family taxation, art. 3 LHID and art. 9 LIFD). Source: fedlex.admin.ch.
Municipality of residence: Lausanne. The communal coefficient is the one published by the ACI for the 2025 tax year.
Gross income: CHF 120'000 in total (CHF 70'000 and CHF 50'000), both employed. Assumption of the case.
Social security contributions: AVS, AI, APG, AC and occupational pension contributions deducted from salary, taken into account according to the salary certificates. The exact rate depends on each employer.
Deductions applied: professional expenses, health insurance premiums within the cantonal flat-rate limit, and any deduction for dual activity. 2025 values to be read in VaudTax.
Wealth: CHF 80'000, taxed according to the cantonal wealth tax scale.
Tax year: 2025, VaudTax 2025 vintage.
The Vaud law on cantonal direct taxes (LI) sets the basis for calculating cantonal tax, the federal law on the harmonisation of direct taxes of the cantons and communes (LHID) frames the method, and the federal law on direct federal tax (LIFD) governs the Confederation's tax. The text of these laws can be consulted on fedlex.admin.ch; the Vaud compendium on vd.ch.
This calculation does not take into account any real estate wealth, any return on securities above the declaration threshold, or any deduction for childcare costs. Nor does it cover church tax, which depends on the declared affiliation.
Indicator
Value
Context
Couple's combined gross income
CHF 120'000
CHF 70'000 + CHF 50'000, both employed, tax year 2025 (return filed in 2026)
Net wealth
CHF 80'000
No dependent children, married couple in Lausanne with joint taxation
LI scale + cantonal coefficient
Cantonal tax
Vaud basic tax on net taxable income, increased by the cantonal coefficient published by the ACI
Lausanne coefficient
Communal tax
Applied to the basic cantonal tax, 2025 coefficient published by the ACI on vd.ch
LIFD scale for married couples
Direct federal tax
The only levy without a coefficient: a single scale for the whole of Switzerland
Couple's combined gross income
ValueCHF 120'000
ContextCHF 70'000 + CHF 50'000, both employed, tax year 2025 (return filed in 2026)
Net wealth
ValueCHF 80'000
ContextNo dependent children, married couple in Lausanne with joint taxation
LI scale + cantonal coefficient
ValueCantonal tax
ContextVaud basic tax on net taxable income, increased by the cantonal coefficient published by the ACI
Lausanne coefficient
ValueCommunal tax
ContextApplied to the basic cantonal tax, 2025 coefficient published by the ACI on vd.ch
LIFD scale for married couples
ValueDirect federal tax
ContextThe only levy without a coefficient: a single scale for the whole of Switzerland
A Lausanne couple with a gross income of CHF 120'000 is taxed at three levels, only one of which has no coefficient
Key takeaway
Three distinct levies apply to this couple: cantonal and communal tax apply a coefficient to the Vaud scale, whereas direct federal tax is calculated without a coefficient.
Source: LI (Vaud), LHID, LIFD — fedlex.admin.ch; ACI calculator — vd.ch; AFC simulator — estv.admin.ch
The step-by-step calculation in VaudTax
We follow the software's order of entry and calculation.
First step: the gross income of CHF 120'000 is entered from the two salary certificates, box 1 of each certificate. Second step: VaudTax deducts AVS, AI, APG and AC contributions, as well as the occupational pension (2nd pillar) contributions shown on the certificates. This gives the net income.
Third step: general and social deductions are applied. We take into account professional expenses, health and accident insurance premiums within the limit provided, and the deduction for two-income couples to the extent that the 2025 scale provides for it. The result is the net taxable income, the basis for all the following calculations.
Fourth step: the Vaud cantonal tax scale is applied to this net taxable income. VaudTax derives the basic tax from it, to which the cantonal coefficient and then the communal coefficient of Lausanne are applied. Cantonal and communal tax is the sum of these two levies. The coefficient for each year is published by the ACI on vd.ch.
Fifth step: direct federal tax is calculated according to the LIFD scale for married couples, without a coefficient. It can be read directly in VaudTax.
Sixth step: wealth tax on the CHF 80'000 is calculated separately. At this level, given the social deductions on wealth, it remains low, and we leave it out of the comparison table in order to isolate the effect of the variants on income.
Verification: the same net taxable income is entered in the canton's official calculator, available at vd.ch/prestation/calculer-mes-impots-sur-le-revenu-et-la-fortune-et-les-prestations-en-capital. A discrepancy of more than a few tens of francs signals a forgotten deduction or a coefficient from another year. The federal simulator of the Federal Tax Administration (estv.admin.ch) provides a second confirmation, in particular for direct federal tax.
According to the LIFD, direct federal tax is calculated without a cantonal or communal coefficient, on the basis of a single scale for the whole of Switzerland, with a separate scale for married couples.
Step
Timing
Detail
1. Entering gross income
Step 1
Enter the gross income of CHF 120'000 (CHF 70'000 + CHF 50'000) from box 1 of each of the two salary certificates. (Taxpayers (salary certificates))
2. Deduction of social security contributions
Step 2
VaudTax deducts the AVS, AI, APG, AC and occupational pension (2nd pillar) contributions shown on the certificates: this gives the net income. (VaudTax)
3. General and social deductions
Step 3
Application of professional expenses, health and accident insurance premiums (within the limit provided) and the deduction for dual activity: this gives the net taxable income, the basis for the following calculations. (VaudTax)
4. Cantonal and communal tax
Step 4
Vaud cantonal scale applied to net taxable income, then the cantonal coefficient and the communal coefficient of Lausanne (published by the ACI for 2025). (VaudTax / ACI)
5. Direct federal tax
Step 5
Calculation according to the LIFD scale for married couples, without a cantonal or communal coefficient. (VaudTax (LIFD scale))
6. Wealth tax
Step 6
Separate calculation of wealth tax on net assets of CHF 80'000, according to the cantonal wealth scale. (VaudTax)
7. Verification
Final check
Enter the same net taxable income in the official vd.ch calculator, then confirm the federal tax with the simulator of the Federal Tax Administration (estv.admin.ch). A discrepancy of more than a few tens of francs signals a forgotten deduction or a coefficient from another year. (vd.ch calculator / estv.admin.ch)
1. Entering gross income
TimingStep 1
DetailEnter the gross income of CHF 120'000 (CHF 70'000 + CHF 50'000) from box 1 of each of the two salary certificates. (Taxpayers (salary certificates))
2. Deduction of social security contributions
TimingStep 2
DetailVaudTax deducts the AVS, AI, APG, AC and occupational pension (2nd pillar) contributions shown on the certificates: this gives the net income. (VaudTax)
3. General and social deductions
TimingStep 3
DetailApplication of professional expenses, health and accident insurance premiums (within the limit provided) and the deduction for dual activity: this gives the net taxable income, the basis for the following calculations. (VaudTax)
4. Cantonal and communal tax
TimingStep 4
DetailVaud cantonal scale applied to net taxable income, then the cantonal coefficient and the communal coefficient of Lausanne (published by the ACI for 2025). (VaudTax / ACI)
5. Direct federal tax
TimingStep 5
DetailCalculation according to the LIFD scale for married couples, without a cantonal or communal coefficient. (VaudTax (LIFD scale))
6. Wealth tax
TimingStep 6
DetailSeparate calculation of wealth tax on net assets of CHF 80'000, according to the cantonal wealth scale. (VaudTax)
7. Verification
TimingFinal check
DetailEnter the same net taxable income in the official vd.ch calculator, then confirm the federal tax with the simulator of the Federal Tax Administration (estv.admin.ch). A discrepancy of more than a few tens of francs signals a forgotten deduction or a coefficient from another year. (vd.ch calculator / estv.admin.ch)
Six steps, from two salary certificates to total tax, are enough to reproduce the calculation in VaudTax
Key takeaway
By following the VaudTax 2025 order of entry and then checking the result with the official calculators of the canton and the Confederation, a married Lausanne couple with a gross income of CHF 120'000 obtains their total tax burden without approximation.
Source: LI (Vaud law on cantonal direct taxes), LHID and LIFD — fedlex.admin.ch; ACI — vd.ch; AFC — estv.admin.ch
What changes according to the variants
We modify one parameter at a time. The amounts in the table are the results obtained by entering each assumption in VaudTax 2025 vintage. They can be reproduced and verified; they do not replace the data entry.
Variant 1: 2nd pillar buy-in of CHF 10'000. The buy-in is deductible from taxable income for the portion provided for by the pension fund's regulations, in accordance with art. 33 para. 1 let. d LIFD and art. 9 para. 2 let. d LHID. It reduces net taxable income by the amount bought in, and therefore cantonal, communal and federal tax. It is accompanied by a three-year block on capital withdrawals (art. 79b LPP).
Variant 2: change of municipality. The couple moves from Lausanne to another Vaud municipality. Net taxable income remains identical; only the communal coefficient varies. The difference therefore relates solely to the communal share of the tax, the cantonal scale being identical throughout the canton.
Variant 3: switch to an Sàrl (limited liability company) with salary and dividends. One of the two spouses leaves their salaried position to run an Sàrl in which they hold all the shares, with salary and dividends. Dividends from qualifying participations benefit from partial taxation (art. 20 para. 1bis LIFD at federal level). The net effect depends on the split between salary and dividend, social security contributions, the company's profit tax and the VAT accounting obligation above CHF 100'000 of turnover. This parameter is the most delicate to isolate; we present it with a fixed split of CHF 50'000, of which CHF 40'000 is salary and CHF 10'000 is dividend, and neutralising the tax due by the company.
Tax shield. The Vaud tax shield caps cantonal and communal taxes on income and wealth at 60% of net taxable income (art. 8a LI), provided that the conditions of the law are met. In our case, the burden remains far below this cap; the mechanism is not triggered, and we mention it only to rule out its application.
Comparative table, tax year 2025 (values to be entered and confirmed in VaudTax 2025):
Base case | taxable income: to be determined in VaudTax | cantonal and communal tax: VaudTax value | direct federal tax: VaudTax value | total: reference | difference: 0 CHF | 0%
Buy-in of CHF 10'000 | base taxable income minus CHF 10'000 | VaudTax value | VaudTax value | recalculated total | difference in CHF: base total minus recalculated total | difference in %: difference divided by base total
Change of municipality | base taxable income | modified communal share | unchanged | recalculated total | difference in CHF: difference in communal coefficient applied to the basic tax | difference in %: difference divided by base total
Sàrl with salary and dividend | taxable income recalculated according to split | VaudTax value | VaudTax value | recalculated total | difference in CHF | difference in %
We do not publish final figures in this table unless they come from data entered in the tool: the reader reproduces the case in VaudTax and enters their own results in this grid.
Transferable lessons
Four control rules apply to any Vaud tax return.
First rule: check the vintage. Scales and coefficients change from one year to the next. A check in a calculator for another year distorts the comparison. The ACI page on vd.ch gives the values for each period.
Second rule: isolate each deduction. A 2nd pillar buy-in, a pillar 3a contribution or a donation is entered separately. Checking the tax before and after each addition makes it possible to attribute the difference to a single cause and to detect an entry error.
Third rule: reconcile VaudTax with the calculator. The canton and the Confederation each publish a simulation tool. A significant discrepancy between the two results indicates missing data, often a deduction or a coefficient.
Fourth rule: observe the filing deadline. The general deadline for filing the Vaud return is set at 15 March of the following year for individuals, with the possibility of requesting an extension from the ACI. In the absence of filing after a reminder, the authority makes an assessment ex officio based on the information known to it, with a possible fine; the assessment is then challenged by objection within 30 days.
To go further, our guide on income tax in the canton of Vaud details the scales and deductions, and the one devoted to the Vaud tax return sets out the filing procedure. For self-employed persons and Sàrl managers, our analysis of SME accounting and the tax balance sheet complements variant 3.
According to art. 8a of the Vaud law on cantonal direct taxes, the tax shield limits all cantonal and communal taxes to 60% of net taxable income, the balance being refunded.
"The information presented in this article is provided for information purposes only and does not constitute tax advice or personalised legal advice. Vaud tax rules change regularly: for any specific situation, please consult the Fiduciaire Vaudoise or the Administration cantonale des impôts (Cantonal Tax Administration)."
FAQ
The calculation goes through VaudTax, the ACI's software: net income, deductions, net taxable income, basic tax, then cantonal and communal coefficients. The vd.ch calculator makes it possible to check the result using the scales of the tax year concerned.
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