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Easy answers about life in Switzerland
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  • Safety and justice
  • Military service and civilian service
  • Military Service Exemption Tax
All themes
  • Safety and justice
  • Military service and civilian service
  • Military Service Exemption Tax

Military Service Exemption Tax

Male citizens must pay a Military Service Exemption Tax if they do not complete their military or civilian service.  

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In Switzerland, male citizens are required to serve in the military or civilian service. Those who do neither military nor civilian service must pay a substitute tax.
Only people with a significant disability are exempt from this requirement. 
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    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    • Military Service Exemption Tax: applying for a refund
    The obligation to pay the exemption tax starts at recruitment (between 19 and 25 years old) and ends at age 37.
    Anyone who does not serve in the military or civilian service during this time must pay the tax for up to eleven years during this period
    The Military Service Exemption Tax is set at 3% of your taxable income per year as calculated for direct federal tax, or at least CHF 400.
    If you serve in the civil protection service, you will receive a 4% discount per service day.
    • Cantonal offices – Military Service Exemption Tax

    • Federal Tax Administration – Military Service Exemption Tax FAQ

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