Military Service Exemption Tax is a monetary substitution for not performing military or civilian service. It only hast to be paid male Swiss nationals.
Swiss men who do not perform military or civilian service are required to pay Military Service Exemption Tax People with a severe disability does not have to pay.
At the earliest from the year in which you turn 19. At the latest until the year in which you turn 37. The exemption tax has to be paid for 11 years. The commencement date depends on the year of recruitment. The commencement date for members of the civil protection organisation depends on when basic training starts.
The tax is set at 3% of annual net income, but at least CHF 400 per year. Members of the civil protection organisation receive a 4% discount per day of service.