For more information, please visit the State of Geneva website (in French only).

At the start of your employment, whenever there is a change in your circumstances and at the end of each calendar year, your employer will ask you to fill in a taxation at source declaration form to determine your tax rate. You can complete this form online and give your employer a printout. The rates applied take into account certain deductions. The employer deducts the tax directly from your salary and pays it to the tax authorities. These are known as provisions¹. The final amount of your tax will be calculated the following year. 

At the end of the year, your employer will give you a “receipt certificate”, summarising the amount of tax deducted. Send this certificate to the tax authorities.

You don’t need to do anything else, unless you have deductions to make or another income to declare.

To do this, you need to go to this page (in French only). Depending on your situation, you will need to make either a request for rectification of tax at source (DRIS) or a request for subsequent ordinary taxation (TOU) using a form (in French only).

• A form to request a rectification of taxation at source (DRIS) may be requested for people who meet one of the following conditions.

• A form to request an Ordinary Subsequent Taxation (Taxation Ordinaire Ultérieure  – TOU) may be requested for people who meet one of the following conditions. The TOU can be requested voluntarily, but you should take care to simulate your tax burden before and after the request, as it is irreversible and will become compulsory for subsequent years. Please note that in some cases it may be compulsory to file a subsequent Ordinary Subsequent Taxation (scroll down on the page – in French only).

Also, at the beginning of the following year (no later than the 31^st of March), please send the following documents to the tax authorities:

• Salary certificate (issued by your employer) *
• Receipt certificate (issued by your employer) *
• (Form to request a rectification of taxation at source DRIS or form to request an Ordinary Subsequent Taxation TOU **

*(compulsory; please note that these two documents are sometimes combined into one)

**Optional

Please note that for people living in another Swiss canton, a declaration must be completed in your canton of residence.

People living in France will need to complete a tax return in France.

Personal tax: 

People liable for a taxation at source who reside in Geneva must pay the personal tax directly to the tax authorities. This tax is CHF 25.- per year per tax household.

1. The tax authorities make provisions based on your theoretical situation. During the year, you will need to complete the 2023 taxation at source (impôt à la source) declaration form (in French only) so that your employer can carry out the withholding of the tax at source, based on your personal situation. ↩︎