Act on Individual Taxation

1. Vaud✓ Yes majority, Yes share 68.6%, Turnout 56%
2. Geneva✓ Yes majority, Yes share 67.8%, Turnout 49%
3. Neuchâtel✓ Yes majority, Yes share 67.4%, Turnout 49%
4. Basel-Stadt✓ Yes majority, Yes share 66.9%, Turnout 57%
5. Zurich✓ Yes majority, Yes share 59.9%, Turnout 58%
6. Fribourg✓ Yes majority, Yes share 56.8%, Turnout 56%
7. Bern✓ Yes majority, Yes share 54.2%, Turnout 55%
8. Jura✓ Yes majority, Yes share 54.2%, Turnout 47%
9. Solothurn✓ Yes majority, Yes share 53.6%, Turnout 53%
10. Basel-Landschaft✓ Yes majority, Yes share 52.4%, Turnout 54%
11. Lucerne✓ Yes majority, Yes share 52.3%, Turnout 57%
12. Aargau✗ No majority, Yes share 49.1%, Turnout 55%
13. Valais✗ No majority, Yes share 48.4%, Turnout 52%
14. Graubünden✗ No majority, Yes share 47.8%, Turnout 55%
15. Ticino✗ No majority, Yes share 46.6%, Turnout 58%
16. Schaffhausen✗ No majority, Yes share 46.0%, Turnout 72%
17. Glarus✗ No majority, Yes share 45.9%, Turnout 52%
18. Zug✗ No majority, Yes share 45.6%, Turnout 61%
19. St. Gallen✗ No majority, Yes share 43.4%, Turnout 55%
20. Appenzell Ausserrhoden✗ No majority, Yes share 43.1%, Turnout 59%
21. Nidwalden✗ No majority, Yes share 42.4%, Turnout 62%
22. Thurgau✗ No majority, Yes share 39.3%, Turnout 55%
23. Obwalden✗ No majority, Yes share 37.9%, Turnout 62%
24. Schwyz✗ No majority, Yes share 36.6%, Turnout 61%
25. Uri✗ No majority, Yes share 36.4%, Turnout 52%
26. Appenzell Innerrhoden✗ No majority, Yes share 32.2%, Turnout 53%

✓ Yes majority · ✗ No majority · Turnout %

Sources: Federal Statistical Office (FSO); older votes: Swissvotes, Année Politique Suisse, University of Bern; map base: FSO, GEOSTAT

Cantons by their majority language: Fribourg and Valais count as French-speaking, Bern and Graubünden as German-speaking.

Yes or no?

What exactly is it about?

Today married couples are taxed together, while unmarried people are taxed individually. Different tax rates also apply. As a result, married couples and unmarried couples in the same economic situation pay different amounts of tax. When married couples pay more, this is called the marriage penalty; when they pay less, the marriage bonus. In 2025 Parliament passed the Federal Act on Individual Taxation. It is an indirect counter-proposal to the popular initiative «For individual taxation independent of marital status (Tax Fairness Initiative)». Under the act, each person pays tax on their own income and wealth, even if married, and the same tax rates apply to everyone. Each person files their own tax return. The child deduction for the direct federal tax rises from 6,800 to 12,000 francs. The cantons must also introduce individual taxation. According to an estimate, revenue from the direct federal tax falls by 630 million francs a year. A referendum was launched against the act, among others by ten cantons. This is why the people vote on it. The act comes into force only if a majority of voters accept it.

What is disputed?

The Federal Council and Parliament recommend a yes because, in their view, the act abolishes the marriage penalty and the marriage bonus at the same time. They point out that more and more couples live together without being married and that in married couples usually both work, so in their view the unequal tax treatment no longer matches people's living situations. According to them, a large majority of taxpayers will pay less or the same direct federal tax, including many married couples who are retired. They say the act removes barriers that keep second earners from working more and so strengthens the financial independence of women and men. The referendum committees, including ten cantons, recommend a no. They consider the change of system unnecessary, because several cantons have corrected the marriage penalty in a simpler way. In their view the act creates new inequalities: married couples with only one income would be taxed more, while couples with two high incomes would benefit. They expect about 1.7 million extra tax returns and high extra costs for cantons and municipalities. They also warn that access to benefits such as premium reductions or scholarships would have to be regulated anew everywhere.

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