Summary

The Federal Tax Administration (ESTV) has published the source tax rates for 2026. The Canton of Aargau has made a correction to its rate file, which affects the contribution limits for several rate codes. The adjustment applies to wages without children with and without church taxes.

People

  • Federal Tax Administration (ESTV)

Topics

  • Source tax rates 2026
  • Canton of Aargau
  • Rate file correction
  • Wage taxation

Clarus Lead

The Federal Tax Administration has published the source tax rates for 2026. The Canton of Aargau has made a correction to its rate file, which adjusts the contribution limits for rate codes L, M, N, and Q. The change affects wage taxation without children, both with and without church taxes.

Detailed Summary

The ESTV has published the current source tax rates for the tax year 2026. As part of this publication, a correction to the rate file of the Canton of Aargau became necessary. The adjustment specifically affects the contribution limits for rate codes L, M, N, and Q, which have been corrected for both scenarios with and without church taxes for employees without children.

This update is relevant for employers and payroll processing offices in the Canton of Aargau, which must apply the corrected rates in their source tax calculations.

Key Points

  • ESTV publishes source tax rates 2026
  • Canton of Aargau corrects rate file retroactively
  • Adjustment affects rate codes L, M, N, Q
  • Change applies to wages without children

Critical Questions

  1. Data Quality: What technical or administrative errors led to the necessary correction of the Aargau rate file?
  2. Timing: How long was the incorrect rate file in effect and what impact did this have?
  3. Scope: Are other cantons affected by similar corrections?
  4. Communication: How are affected employers and payroll processing offices informed of the correction?
  5. Retroactivity: Do source tax settlements already carried out with the old rates need to be corrected?

Sources

Primary Source: Source Tax Rates 2026 – https://www.news.admin.ch/de/newnsb/XwxmaRsPI6hK

Verification Status: ✓ March 4, 2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: March 4, 2026