Swiss nationals and foreigners with a residence permit (C-Bewilligung) pay their taxes in the spring of the year following the tax year. In the case of foreigners with a L- or B- permit, the taxes are deducted directly from the wage at the end of the month (so-called Quellensteuer), provided that the annual income does not exceed CHF 120’000. The employer transfers the tax directly to the cantonal tax office. Apart from very few exceptions, foreign students and interns who are employed in Graubünden are also subject to that tax.

Special regulations apply for students from Ivory Coast, Pakistan, Sri Lanka, Tunesia, Indonesia, Jamaica, Malaysia, Portugal, Trinidad and Tobago, Ireland, and Sweden. For details contact the cantonal Department for Finances and Municipalities.