Taxes & Social Security

Yes. Income from sex work is fully taxable earned income (Art. 18 DBG). You must report it on your tax return in your canton of residence—as self-employment or employment, depending on the circumstances. The tax authorities are not permitted to distinguish between “respectable” and “disreputable” income. Receipts, bookkeeping, and record-keeping are mandatory.

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At the cantonal AHV compensation office in your place of residence—via the online form or in person. You will receive a membership confirmation and pay contributions based on your declared annual income (minimum contribution of CHF 514 per year). Self-employed sex workers can voluntarily take out additional insurance against accidents (occupational and non-occupational) and illness (daily sickness benefits). Failure to register with the AHV may result in back payments plus late fees.

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Only if your annual turnover exceeds CHF 100,000 (Art. 10 of the Value Added Tax Act). Sex work is not exempt from VAT (unlike medical services)—you must then report 8.1% VAT and pay it to the FTA. Below the threshold, you are exempt from VAT, but you should keep accurate records because the tax office can make an estimate if it suspects undeclared work.

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Business-related expenses are fully deductible: rent for workspace (pro-rata), advertising (ads, website, photo shoots), work clothes and laundry, hygiene products, supplies, cell phone (for business use), travel expenses between multiple work locations, continuing education, accountant, and tax advisor. Personal clothing, cosmetic surgery, and vacations are not deductible.

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