On 29 November 2026, the Swiss vote on the popular initiative of Le Centre, « Yes to fair federal taxes for married couples ». Its goal: to abolish the marriage penalty, the situation where two married people sometimes pay more federal tax than if they lived as an unmarried couple. Here is how it works, what the initiative would change, and concrete examples for couples in French-speaking Switzerland.
What is the marriage penalty?
For the federal direct tax (IFD), both spouses' incomes are added together and taxed jointly. Because the scale is progressive, this aggregation can push the couple into a higher bracket than two single people taxed separately. A special married-persons scale and a deduction exist to soften the effect, but they are not always enough. Since 1984, the Federal Court has held that a gap of more than 10% compared with an unmarried couple is unconstitutional.
According to the Federal Tax Administration, more than 704,000 married couples, including about 250,000 pensioners, currently pay more federal tax than they would if separated; more recent estimates point to around 750,000 disadvantaged couples. One important point: at cantonal level, most French-speaking cantons (Vaud, Geneva, Valais, Fribourg, Neuchatel, Jura) already apply splitting or a family quotient that largely neutralises the penalty. The problem is therefore concentrated on the federal tax.
What Le Centre's initiative asks for
Launched in 2022, the initiative would keep joint taxation of spouses but guarantee in the Constitution that they are never taxed more heavily than other taxpayers. In practice, the couple's federal tax would be calculated two ways: under the current married scale, then as for two unmarried partners; the lower bill would always apply. The penalty would disappear, without removing the model of the couple taxed together. The initiative also provides that, if the authorities fail to act within three years of a yes, the more favourable calculation method applies immediately.
The context: individual taxation already approved
On 8 March 2026, voters approved individual taxation with 54.2%. Under this system, each spouse files their own return and is taxed separately, like two single people. It is expected to take effect around 2032. Individual taxation also ends the penalty for two-earner couples, but it changes things for single-earner couples (see our examples). That is the heart of the 29 November debate: for opponents, Le Centre's initiative has become pointless; for its supporters, it is still needed to protect families where only one spouse works. On 29 November, the Swiss also vote on the VAT increase to fund the 13th AVS pension.
Three concrete cases in French-speaking Switzerland
1. Two similar salaries, Lausanne (VD). Lea and Marc each earn CHF 95,000. Married, their CHF 190,000 are added together for the federal tax and climb into the higher brackets. Two unmarried partners with the same incomes, taxed separately, would stay in lower brackets. At equal income, the married couple therefore pays several hundred francs of federal tax too much per year. This is the typical case the initiative targets: with the double calculation, they would pay the lower of the two amounts.
2. A single income, Geneva (GE). Sofia and David have a single income of CHF 200,000 and two children. Here, joint taxation is rather favourable: the single income is spread over the married scale, which lowers the federal tax. Under individual taxation (from around 2032), this couple would lose out: according to BCV, a family of two children with CHF 200,000 of taxable income concentrated on one spouse would see its federal tax rise by about CHF 3,200. Conversely, if both worked in equal parts, it would save about CHF 2,300. Le Centre's initiative, which keeps joint taxation, protects this single-earner profile.
3. A retired couple, Sion (VS). Anne and Pierre each receive a pension (AVS plus 2nd pillar) of CHF 55,000. Their pensions are also added together for the federal tax. Pensioner couples account for nearly 250,000 of the penalised households. For them, the initiative would remove the federal surcharge, whichever system is ultimately chosen.
The arguments on each side
Supporters (Le Centre) argue that the 8 March yes to individual taxation was above all a no to the marriage penalty, and that the Constitution must guarantee that no married couple pays more than others, including the single-earner families that individual taxation disadvantages. Opponents (PLR, the left, and Parliament, which recommends rejection) reply that the penalty is already fixed by the individual taxation approved in March, that the initiative would create two contradictory tax systems, and that it would cost between CHF 700 million and 3 billion in revenue. Both chambers recommended rejecting the text.
NeoFidu helps you find out whether you are affected and optimise your return, whether you are a two-earner couple, a single-earner couple or retired. Estimate your tax with our tax calculator, compare cantons on the tax map, or contact us.
Informative article current as of October 2026; it is not personalised tax advice and takes no position on the matter put to the vote. The amounts cited are indicative and depend on each situation. Sources: Federal Tax Administration, Federal Court (10% threshold), federal vote of 8 March 2026 (individual taxation), federal vote of 29 November 2026, BCV, Avenir Suisse.