Taxes

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Any person aged 18 and residing in the canton of Geneva for at least 90 days (30 days if working) must complete a tax return, even if there is no income to declare.

Foreign students and Swiss nationals will receive an initial communication containing the instalments to be paid following their announcement to the OCPM, as their income is not yet known to the tax authorities. In a second letter, they will receive the tax declaration, which must be completed.

Unless otherwise noted, the deadline for sending in your tax return is March 31 of each year. However, an extension may be requested.

We recommend that you open an e-démarches account so that you can complete your tax return online.

Please note that if the necessary steps are not taken, the tax authorities will proceed with an automatic tax assessment, sending you an invoice corresponding to the estimated taxes, as well as a fine. Furthermore, failure to declare will make it impossible to obtain a scholarship, housing assistance or health insurance subsidy.

If you are a foreign student, don't forget to notify your tax authorities of your departure from Switzerland or Geneva.

You have no income:

Consult the procedure for completing your tax declaration. If you have not received any income in Switzerland and do not have a credit bank account, you will in principle not be subject to taxes.

We recommend that you indicate on your tax return your student status, the reason for your stay in Switzerland or Geneva and your lack of income, and attach a copy of your study certificate.

You have an income:

Consult the procedure for completing your tax return. We recommend that you pay instalments in advance every month. You can estimate the amount of your deposits online.

If you are a foreign student living in Switzerland with a B permit (long-term residence) or an L permit (less than one year's residence), you do not need to complete a tax return as you will be subject to withholding tax. This means that your tax will be deducted monthly from your Swiss salary and transferred by your employers to the cantonal tax authorities. So that your employers can establish the amount to be deducted from your salary, you must provide them with a withholding tax declaration.

Personal tax

If you are an adult and are domiciled in the canton of Geneva, you are subject to a personal tax. You must pay this tax using the QR-bill included in the letter from the tax authorities, to be paid within 30 days. This tax costs 25 francs a year and is used to finance public medical assistance.

If you don't have a Swiss bank account or have returned abroad, you can pay the personal tax by bank transfer.

You may be exempt from the personal tax if you are a minor, live outside the canton or abroad, have no assets (no credit bank account, no personal vehicle, etc.), benefit from full social support (welfare, asylum seeker, refugee, etc.) or if your annual income does not exceed: