Answer a few questions to see how the Canton of Geneva taxes your salary, savings and pension capital, based on who employs you and your nationality.
Based on the Canton of Geneva’s official guidance (last updated 29 January 2026), for taxpayers living in the canton of Geneva. General information, not personal tax advice.
The guided answer needs JavaScript. The questions below cover the same rules.
Question1
Which situation describes you?
Question1
Which organisation employs you?
Type a name or acronym to filter the list, or browse it.
United Nations system
Other international organisations
UN specialised agencies (officials living in Switzerland)
Listed by the Canton as granting no tax privilege
No organisation matches your search. Check the spelling, try the acronym, or choose the option below.
Question1
Do you hold Swiss nationality?
Choose “Yes” if you hold Swiss nationality, even alongside another one. An exemption linked to a foreign nationality ends on the day you obtain Swiss nationality.
Question1
Which tax year is your question about?
The rules for IFRC officials of Swiss nationality changed on 1 January 2023.
Question1
Do you hold Swiss nationality?
For staff of foreign representations, nationality decides the tax treatment, even for holders of a type S legitimation card.
Question1
What is your residence status?
Question1
Do you share the nationality of the representation that employs you, or are you a dual national?
Question1
Which permit do you hold?
Your answer
Your salary and capital benefits are exempt.
As a Swiss national, you pay no tax on what the organisation pays you. Your other income and wealth follow the ordinary rules.
Salary, emoluments and allowances
Exempt
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Deductions
Within legal limits
Costs tied to the exempt salary are not deductible. Other deductions apply within the legal limits.
Your salary, capital benefits and movable assets are exempt.
This is the broadest exemption: what the organisation pays you is exempt, and so are your bank assets, securities and their returns. Property you own remains taxable.
Salary, emoluments and allowances
Exempt
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Exempt
Bank assets, securities and their returns.
Deductions
Within legal limits
Costs tied to the exempt salary, and bank charges, are not deductible. Other deductions apply within the legal limits.
Your salary is exempt only if ALIPH applies internal taxation.
Capital benefits are exempt, but the income they generate and pensions paid to former staff are not. Your other income and wealth follow the ordinary rules.
Salary, emoluments and allowances
Exempt under a condition
Provided ALIPH applies internal taxation.
Capital benefits (lump sums)
Exempt, with exceptions
Income from the capital paid out, and pensions of former staff, are not exempt.
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Deductions
Within legal limits
Costs tied to the exempt salary are not deductible. Other deductions apply within the legal limits.
Your salary and movable assets are exempt; capital benefits are exempt with exceptions.
Income generated by capital paid out to you, and pensions paid to former ALIPH staff, fall outside the exemption.
Salary, emoluments and allowances
Exempt
Capital benefits (lump sums)
Exempt, with exceptions
Income from the capital paid out, and pensions of former staff, are not exempt.
Movable income and wealth
Exempt
Bank assets, securities and their returns.
Deductions
Within legal limits
Costs tied to the exempt salary, and bank charges, are not deductible. Other deductions apply within the legal limits.
Your salary is exempt only if the organisation applies internal taxation, and you must declare it.
Where exempt, the salary is used to set the rate applied to your other taxable income (taux global method). Capital benefits are exempt.
Salary, emoluments and allowances
Exempt under a condition
Only if the organisation applies internal taxation. Declare it: it sets your rate.
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Deductions
Within legal limits
Deductions tied to the exempt salary count when setting the rate. Other deductions apply within the legal limits.
Your salary is exempt, but you must declare it to set your tax rate.
The exempt salary is used to set the rate applied to your other taxable income (taux global method). Capital benefits are exempt; your other income and wealth follow the ordinary rules.
Salary, emoluments and allowances
Exempt, sets the rate
Declare it: it sets the rate applied to your taxable income.
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Deductions
Within legal limits
Deductions tied to the exempt salary count when setting the rate. Other deductions apply within the legal limits.
Your salary is exempt but declared for the rate; your movable assets are exempt.
Declare the salary: it sets the rate applied to any taxable income you have (taux global method). Capital benefits are also exempt.
Salary, emoluments and allowances
Exempt, sets the rate
Declare it: it sets the rate applied to your taxable income.
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Exempt
Bank assets, securities and their returns.
Deductions
Within legal limits
Deductions tied to the exempt salary count for the rate; those tied to exempt movable assets are not allowed. Other deductions apply within the legal limits.
Your salary is exempt but declared for the rate; your movable assets are taxable.
Declare the salary: it sets the rate applied to your taxable income, such as interest and dividends (taux global method). Your bank assets and securities are subject to wealth tax. Capital benefits are exempt.
Salary, emoluments and allowances
Exempt, sets the rate
Declare it: it sets the rate applied to your taxable income.
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Taxable
Bank assets, securities and their returns are taxable in all cases.
Deductions
Within legal limits
Deductions tied to the exempt salary count when setting the rate. Other deductions apply within the legal limits.
No exemption: you are taxed under the ordinary rules.
The Canton’s guidance states that officials of Swiss nationality at this organisation do not benefit from any exemption.
Salary, emoluments and allowances
Not exempt
Capital benefits (lump sums)
Not exempt
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Your salary is taxable, because the organisation has no internal taxation.
Capital benefits paid during your service or at retirement remain exempt.
Salary, emoluments and allowances
Not exempt
The organisation does not apply internal taxation.
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Your salary is taxable, because NATO has no internal taxation.
The Canton’s guidance mentions no other exemption for this case.
Salary, emoluments and allowances
Not exempt
The organisation does not apply internal taxation.
Capital benefits (lump sums)
Not addressed
The Canton’s guidance does not address this point for your case.
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Your salary and capital benefits are exempt; your movable assets are taxable.
Costs tied to the exempt salary are not deductible. Other deductions apply within the legal limits.
Salary, emoluments and allowances
Exempt
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Taxable
Bank assets, securities and their returns are taxable in all cases.
Deductions
Within legal limits
Costs tied to the exempt salary are not deductible. Other deductions apply within the legal limits.
Your salary and capital benefits are exempt, whatever your nationality.
Costs tied to the exempt salary are not deductible. Your other income and wealth follow the ordinary rules.
Salary, emoluments and allowances
Exempt
Capital benefits (lump sums)
Exempt
Paid by the organisation during your service or at retirement.
Movable income and wealth
Ordinary rules
No exemption is listed for you: ordinary taxation applies.
Deductions
Within legal limits
Costs tied to the exempt salary are not deductible. Other deductions apply within the legal limits.
No tax privilege: you are taxed under the ordinary rules.
The Canton lists your employer among the organisations whose staff receive no tax privilege, whatever their nationality.
Your income and wealth
Ordinary rules
Your organisation is not on the Canton’s list.
Exemptions come from each organisation’s agreement with the Swiss Federal Council, and special cases are reserved. We can review your employer’s agreement and your situation with you.
Your income and wealth
Needs review
No tax privilege, whatever your country of residence.
Swiss nationals employed by a foreign representation are taxed under the ordinary rules, even with a type S legitimation card.
Your income and wealth
Ordinary rules
No tax privilege, but a double taxation agreement may settle your situation.
Because you share the nationality of the State that employs you, or are a dual national, an international agreement to avoid double taxation may apply. The outcome depends on the treaty concerned.
Your income and wealth
Ordinary rules
Double taxation agreement
May apply
Because you share the employing State’s nationality or are a dual national.
No tax privilege: you are taxed under the ordinary rules.
As a foreign national domiciled in Switzerland with a B or C permit, you are taxed like any other resident.
Your income and wealth
Ordinary rules
Your salary from the representation is exempt.
You must still declare your other income from Swiss sources.
Salary from the representation
Exempt
Other Swiss-source income
Must be declared
Declare it, in line with the Vienna Conventions.
You are taxed under the ordinary rules.
Your partner’s exemption does not extend to you when you hold a B or C permit, or a Ci permit received in exchange for your FDFA legitimation card.
Your income and wealth
Ordinary rules
Your situation needs an individual review.
The Canton’s guidance only addresses spouses holding a B, C or Ci permit.
Your income and wealth
Needs review
How the taux global method works
Income that is exempt but “declared for the rate” is not taxed itself. It is added to your taxable income only to find the tax rate, and that rate is then applied to your taxable income alone.
Simplified illustration with hypothetical figures, ignoring deductions:
Taxable income, e.g. rent from a property you own
CHF 30,000
Exempt salary, declared for the rate only
CHF 150,000
Rate looked up for a total income of
CHF 180,000
Tax actually charged on
CHF 30,000
The Canton’s rules in detail
Salaries, emoluments and allowances paid by the organisation are exempt.
Salaries, emoluments and allowances paid by the organisation are exempt only if the organisation applies internal taxation.
Salaries, emoluments and allowances paid by the organisation are exempt, provided ALIPH applies internal taxation.
Salaries, emoluments and allowances paid by the organisation are not exempt, because the organisation does not apply internal taxation.
This remuneration must nevertheless be declared. It is taken into account only to set the tax rate (taux global method).
Capital benefits paid by the organisation, during your service or at retirement, are exempt.
Capital benefits paid by the organisation, during your service or at retirement, are exempt. Income from the capital paid out, and pensions paid to former ALIPH officials, do not benefit from the exemption.
Movable income and wealth are fully exempt.
Movable income and wealth are taxable in all cases.
Deductions directly linked to exempt income are not allowed (professional expenses relating to the exempt salary).
Deductions directly linked to exempt income are not allowed (professional expenses relating to the exempt salary, and bank charges).
Deductions relating to the exempt salary are allowed when setting the tax rate.
Deductions directly linked to exempt movable income and wealth are not allowed.
All other deductions are allowed within the legal limits.
Officials of Swiss nationality do not benefit from any exemption.
Staff of this organisation do not benefit from any tax privilege.
Swiss nationals employed by a foreign representation have no tax privilege, whatever their country of residence.
Foreign nationals domiciled in Switzerland (B or C permit) have no tax privilege.
Your situation may be settled by an international agreement to avoid double taxation if you share the nationality of the representation that employs you, or if you are a dual national.
Your salary paid by the foreign representation is exempt.
You must declare your other Swiss-source income (Article 34 of the Vienna Convention on Diplomatic Relations and Article 49 of the Vienna Convention on Consular Relations).
You are taxed under the ordinary rules if you hold a B or C permit, or a Ci permit received in exchange for your FDFA legitimation card.
IFRC: the rules changed in 2023Until 31 December 2022, IFRC officials of Swiss nationality had no exemption. From 1 January 2023, their salary is exempt but declared to set the rate.
UN specialised agenciesThis treatment applies to officials who live in Switzerland and work for one of the UN specialised agencies listed by the Canton.
Becoming Swiss ends the exemptionAn exemption linked to your foreign nationality stops on the day you obtain Swiss nationality.
The year you join or leaveThe exemption of your movable assets covers only your period of service. Outside it they are taxed pro rata: from 1 January to your start date in the year you join, and from your departure date to 31 December in the year you leave. Declare the returns that fall due in those periods, and report your movable assets as at 31 December of the year you leave.
Ordinary taxation in practiceDepending on your permit and income, you may be taxed at source or need to file an ordinary tax return.Read our expat tax FAQ
Working with a Ci permitThe Ci permit lets family members of international staff work in Switzerland without quotas.Read our Ci permit FAQ
You are taxed on the full yearTaxation covers the whole tax year, whatever the date you start or leave. Your return can include taxable items, which you declare; fully exempt items, which you do not need to declare; and exempt items that set the rate, which you must declare.
Which tax scale appliesThe Geneva scale (Art. 41 LIPP, with splitting where applicable) and the federal scales (Art. 214 LIFD) apply according to your situation on 31 December of the tax year, or on the date your tax liability ends if you move abroad.
Property you ownIf you live in Geneva and own real estate, you pay the taxes linked to that property whatever your nationality. The Vienna Conventions provide exceptions.
Your spouse or partnerThey are taxed under the ordinary rules if they hold a B or C permit, or a Ci permit received in exchange for an FDFA legitimation card.About the Ci permit
Everyday deductionsDeductions such as health insurance premiums and medical costs remain available within the legal limits.
Where these rules come fromExemptions are set by the headquarters or tax agreements between the Federal Council and each organisation.
Where these rules come fromFor permanent missions and delegations, the Vienna Conventions on Diplomatic Relations (1961) and on Consular Relations (1963), and the New York Convention on Special Missions (1969), apply by analogy.
If you also hold the employing State’s nationalityThe Canton mentions that a double taxation agreement may apply to dual nationals, without specifying whether this includes Swiss dual nationals. An individual review is advisable.
Special cases are reservedThis summary follows the Canton of Geneva’s published guidance and cannot cover every situation.
Want us to check your situation?
Our Geneva team can review your case, prepare your tax return and handle exchanges with the tax administration.
Your answersChange answer:Link copied.Copy the address from your browser’s address bar.
Search & filter among all the questions
The Basics: Taxation of International Civil Servants in Geneva
Who does this guidance apply to?
International civil servants and staff of foreign representations (permanent missions, delegations and consulates) who live in the canton of Geneva. Your treatment depends on the organisation that employs you, your nationality and, for staff of representations, your residence status.
Where do the tax exemptions come from?
From the headquarters or tax agreements between the Federal Council and each organisation. For permanent missions and delegations in Geneva, the Vienna Conventions on Diplomatic Relations (1961) and on Consular Relations (1963), and the New York Convention on Special Missions (1969), apply by analogy.
What happens to my exemption if I become Swiss?
If your exemption depends on your foreign nationality, it ends on the day you obtain Swiss nationality.
What is the “taux global” method?
For some organisations, the salary is exempt but must still be declared. It is not taxed itself: it is added to your taxable income only to find the tax rate, and that rate then applies to your taxable income alone. Deductions linked to the exempt salary are taken into account to set the rate.
Simplified illustration with hypothetical figures, ignoring deductions:
Taxable income, e.g. rent from a property you own
CHF 30,000
Exempt salary, declared for the rate only
CHF 150,000
Rate looked up for a total income of
CHF 180,000
Tax actually charged on
CHF 30,000
Which income must I declare?
Depending on your organisation’s agreement, your income falls into three groups: items normally subject to tax, which you declare; fully exempt items, which you do not need to declare; and exempt items that count for the rate, which you must declare. You are taxed on the whole tax year, whatever the date you start or leave the organisation.
Which tax scale is used?
The Geneva scale of Article 41 LIPP (with splitting where applicable) and the federal scales of Article 214 LIFD. They apply according to your situation on 31 December of the tax year, or on the date your tax liability ends if you move abroad.
Can I still claim deductions?
Yes, within the legal limits, for example for health insurance premiums or medical costs. Deductions directly linked to exempt income are not allowed: professional expenses on an exempt salary and, where your movable assets are exempt, bank charges. Where the taux global method applies, deductions linked to the exempt salary are taken into account to set the rate.
International Organisations
Which organisations grant no tax privilege?
The Canton lists the following employers, whose staff are taxed under the ordinary rules: ICRC (whatever the nationality), GICHD, DNDi, FIND, Fund for the Afghan People, GAIN, GARDP Foundation, Centre for Humanitarian Dialogue, ICoCA, Interpeace, Justice Rapid Response, Medicines for Malaria Venture, Medicines Patent Pool and the World Economic Forum.
Do the UN rules cover UN specialised agencies based elsewhere?
Yes, for officials who live in Switzerland and work for one of these agencies: IDA, IBRD, IFAD, IMF, ICAO, FAO, UNIDO, IMO, the World Tourism Organization and IFC. They follow the same treatment as UN officials.
Why are Swiss nationals not exempt at some organisations?
At ATT, GCERF and NATO, the salary is not exempt because the organisation does not apply internal taxation.
At IEC, IATA and ISO, the Canton states that officials of Swiss nationality receive no exemption. The same applied at IFRC until 31 December 2022; since 1 January 2023, the salary is exempt but declared to set the rate.
At the OSCE Court, the South Centre and ICDO, the salary of Swiss nationals is exempt only where the organisation applies internal taxation.
Are my savings and investments taxed?
It depends on your organisation and nationality. For foreign nationals at the UN system bodies, the listed UN specialised agencies, AITIC, ACWL, EFTA, ALIPH, CERN, WTO, UPOV, Gavi, the Global Fund, IFFEd, the OSCE Court, the South Centre and ICDO, movable income and wealth are fully exempt. For foreign nationals at IEC, IATA, ISO, IFRC, ATT, GCERF and NATO, they are taxable in all cases. No exemption of movable assets is listed for Swiss nationals.
What changes in the year I join or leave the organisation?
You are taxed on the whole tax year, whatever the date on which you join or leave. If your movable assets are exempt, the exemption covers only your period of service. Outside it, they are taxed pro rata: from 1 January to your start date in the year you join, and from your departure date to 31 December in the year you leave. Declare the returns that fall due in those periods, and report your movable assets as at 31 December of the year you leave.
How is my pension taxed after I retire?
At most organisations on the Canton’s list, capital benefits paid by the organisation during your service or at retirement are exempt. Once you retire, you are taxed under the ordinary rules, including on your monthly pension. At ALIPH, pensions paid to former officials and income from capital paid out are expressly not exempt.
I work for a permanent mission or consulate. Am I exempt?
Swiss nationals: no tax privilege, whatever the country of residence.
Foreign nationals domiciled in Switzerland (B or C permit): no tax privilege. A double taxation agreement may settle the situation if you share the nationality of the representation or are a dual national.
Foreign nationals who came directly from abroad and hold an FDFA legitimation card: the salary paid by the representation is exempt, but other Swiss-source income must be declared.
Does a type S legitimation card change anything?
No. For staff of foreign representations, the tax treatment depends on nationality, even for holders of a type S legitimation card.
How is my spouse or partner taxed?
Under the ordinary rules if they hold a B or C permit, or a Ci permit received in exchange for their FDFA legitimation card.
Yes. If you live in the canton of Geneva and own real estate, you pay the taxes linked to that property whatever your nationality, whether you work for an international organisation or a foreign representation. The Vienna Conventions provide exceptions.
Sources, Scope and Personal Advice
Which official sources is this page based on?
The Canton of Geneva’s guidance on the taxation of international civil servants (in French):
No. It summarises the Canton of Geneva’s published guidance, which itself reserves special cases. Where that guidance is silent, for example on the movable assets of Swiss nationals or on capital benefits of Swiss nationals at NATO, this page says so rather than filling the gap.
The information is general and does not replace advice on your personal situation. If you live in another canton or abroad, other rules or practices may apply. Rules can change; the Canton’s pages linked above prevail.
Can Uzunov Consulting review my situation?
Yes. Uzunov Consulting, based in Geneva since 2013, can review your organisation’s agreement, your permits and your family situation, and prepare your Geneva tax return with you. Book a consultation.
Cookie Consent
Uzunov Consulting, in collaboration with trusted third parties, uses cookies or similar technologies primarily to enhance your user experience and, upon your consent, for additional purposes as described in our cookie policy. Please note that your refusal could result in some functionalities or services being unavailable.
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Preferences
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Statistics
The technical storage or access that is used exclusively for statistical purposes.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.