French is spoken in the canton of Neuchâtel. The capital of the canton is Neuchâtel. The canton had a population of 176,422 at the end of June 2022. It is divided into six districts and 28 municipalities. The canton of Neuchâtel is one of the cantons with above-average tax rates. The ordinary deadline for submitting the tax return is shorter than average in the canton of Neuchâtel.
Tax rate in the canton of Neuchâtel
The canton of Neuchâtel has an above-average tax rate.
The average tax rate of all Swiss cantons is 33.6 percent. In the canton of Neuchâtel, the tax rate is 38.1 percent.
Residents are taxed at the cantonal level, at the federal level and by the municipalities. The taxes in the individual municipalities differ because the municipalities set their municipal tax rates themselves and report them to the cantonal tax administration. Residents who belong to the church pay additional church tax.
In addition to income tax, residents of the Canton of Neuchâtel must pay property tax. The wealth tax is calculated in per thousand on the total wealth. Anyone who makes an inheritance or receives a gift in the canton of Neuchâtel must pay inheritance or gift tax.
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Address and contact to the tax administration of the canton of Neuchâtel
Each year, the cantonal tax administration of Neuchâtel asks residents of the canton who are at least 18 years old to file a tax return. In all cantons, including the canton of Neuchâtel, tax returns can be submitted online. This is the web address of the cantonal tax administration: https://www.ne.ch/autorites/DFS/SCCO/impot-pp/Pages/delais.aspx
Postal address of the Cantonal Tax Administration of Neuchâtel:
Chancellerie d’État
Case postale
Le Château
Rue de la Collégiale 12
2000 Neuchâtel
Contact can also be made via the contact form on the website of the Cantonal Tax Administration or by telephone. The telephone number can be found on the website of the Cantonal Tax Administration.
Residents of the Canton of Neuchâtel can also contact the relevant municipal office for questions regarding tax returns and deadlines.
Which tax software is accepted in the canton of Neuchâtel?
The tax return is facilitated with tax software. The individual Swiss cantons accept different tax software. In the canton of Neuchâtel, the software Clic & Tax is accepted, which is available for download free of charge on the website of the cantonal tax administration. The software can be used for Windows, Mac OS and Linux. Instructions and an explanatory video on the website of the cantonal tax administration facilitate the use of the tax software.
Residents of the canton of Neuchâtel who wish to simplify their tax return and avoid errors can have their tax return completed by a tax advisor.
Deadlines for filing the tax return in Neuchâtel
Different deadlines apply in the individual cantons for the submission of the tax return.
The ordinary deadline for the levy in the canton of Neuchâtel is only short. It ends already on February 26.
The tax return is always filed in the current year for the previous year. It must therefore be submitted for 2022 no later than February 15, 2023. Residents of the Canton of Neuchâtel who do not manage to submit their tax return within the regular deadline can apply online for an extension of the deadline. Until April 30 of the current year, the deadline extension is free of charge. Beyond that, a deadline extension can be requested until October 31 of the current year. The request must be made with a justification. There is a 40 CHF fee for extending the deadline to October 31. No extension of time beyond October 31 of the current year can be granted.
Consequences of failure to meet the deadline or to file the tax return
If a taxpayer does not submit the tax return within the ordinary deadline in the canton of Neuchâtel, he receives a reminder with a new deadline. A fee of CHF 50 will be charged for the reminder. If the taxpayer does not respond to the reminder, he will be fined. The fine depends on the income and can be up to CHF 1,000. In serious cases, in case of repeated failure to file the tax return, a fine of up to CHF 10,000 may be levied.
Possibility of payment relief in the canton of Neuchâtel
The website of the Neuchâtel Cantonal Tax Administration does not mention that taxpayers in payment difficulties can apply for payment relief in the form of tax deferral or payment by installments. However, taxpayers in a financial emergency may submit a request to the cantonal tax administration asking for payment by installments or deferral. Financial hardship must be justified. Proof of financial need may be required.
What is tax-exempt in the canton of Neuchâtel?
In the canton of Neuchâtel, the salary of militia firefighters is tax-exempt up to CHF 8,000 per year if it is granted in connection with the performance of the fire department’s core duties. Winnings from legally permitted games of chance do not have to be taxed if they do not exceed CHF 1 million per game in the case of large games. In the case of lottery games and games of skill for sales promotion, winnings of up to CHF 1,000 per game are tax-free.
What is tax deductible in the canton of Neuchâtel?
In the canton of Neuchâtel, various expenses are tax deductible:
- Expenses for Covid 19 measures as professional expenses
- Costs for travel between home and place of work
- Professional expenses for workroom, clothing or technical literature
- Professional expenses for occasional secondary employment at 20 percent of net income, minimum CHF 800, maximum CHF 2,400
- Premiums for health, accident and life insurance policies
- Sickness and accident costs
- Costs for education and training
- Donations to charitable organizations
- Costs for third-party care of children who have not yet reached the age of 14 years
- Membership fees and donations to political parties
- Stake costs for winnings from permitted cash games up to CHF 5,000 per game, maximum CHF 25,000 per year