Swiss Tax Map 2026

Same salary, same job, same household. Move 30 kilometres and your tax bill can change by a factor of 3.7. In 2026, a single person earning CHF 100'000 pays CHF 5'197 in Baar (ZG) and CHF 19'283 in Les Verrières (NE), according to the Swiss Federal Tax Administration (ESTV).

Most tax calculators ask for your postcode and give you one number. This Swiss tax map does the opposite: it shows every canton at once, so you can see where your money goes before you sign a lease. Below are the numbers behind the map, grouped by tax type.

The lowest-tax municipalities in Switzerland

The lowest tax in Switzerland in 2026 is in Baar (ZG): a single person earning CHF 100'000 pays CHF 5'197 in federal, cantonal and municipal tax combined. The highest is Les Verrières (NE) at CHF 19'283, and the Swiss median is CHF 15'290. Source: ESTV, tax year 2026.

The pattern is consistent: central Switzerland (Zug, Schwyz, Nidwalden) at the top, the Jura arc and Neuchâtel at the bottom. But the ranking depends on who you are. At CHF 200'000, the cheapest municipality is Freienbach (SZ) with CHF 19'806, while Zug town charges CHF 23'033. Pick your own household on the map: the ranking reshuffles as you move the slider.

How much tax do you pay in Switzerland?

A single person earning CHF 100'000 pays a median of CHF 15'290 a year in total tax, an effective rate of 15.3%. In Zurich city it is CHF 11'848, in Geneva CHF 15'484. That total combines three or four layers: federal income tax, cantonal tax, municipal tax and, if you belong to a recognised church, church tax.

Two things stand out. First, rates climb steeply with income because every level is progressive. Second, the gap between cities is wider for high earners than for average salaries. Families also change the picture: a married couple with two children on CHF 150'000 pays CHF 12'177 in Geneva, less than a single person on CHF 100'000 there, thanks to income splitting and child deductions.

How the Swiss tax system works: confederation, canton, municipality

Switzerland taxes income at three levels. The confederation applies one tariff nationwide. Each canton sets its own base tariff in law, then scales it each year with a multiplier (Steuerfuss in German, coefficient in French, moltiplicatore in Italian). Each municipality applies its own multiplier to the same cantonal base.

Here is how it works in Zürich for a single person on CHF 100'000:

Wealth tax by canton

Every canton taxes net wealth, and the rates vary more than for income. On CHF 1'000'000 of net wealth, a single person pays 0.89 ‰ in Baar (ZG) and 7.31 ‰ in Les Verrières (NE) in 2026. At CHF 10'000'000, the range runs from 0.95 ‰ in Hergiswil (NW) to 8.22 ‰ in Chancy (GE).

Switch the map to "Wealth tax" to see the same ranking in francs. Wealth is assessed on your situation at the end of the tax period, so what you hold on 31 December is what counts.

Corporate profit tax by canton

Corporate tax is where the cantons compete hardest. On CHF 1'000'000 of pre-tax profit, total profit tax ranges from 10.9% in Meggen (LU) to 22.0% in Schelten (BE). Zurich city charges 19.3%, Zug 11.7%.

These are effective rates on profit before tax for a standard company, not a statutory headline rate. Some cantons also levy church tax on companies, and very large multinational groups fall under the OECD minimum tax, which this comparison does not model.

Pillar 3a and pension lump sums: where the payout tax is lowest

When you withdraw your Pillar 3a or pension fund capital, the lump sum is taxed separately from your income at a reduced rate. On CHF 500'000 at 65, a single person pays 4.5% in Rongellen (GR) and 10.4% in Fontenais (JU). Zurich city charges 7.0%, Zug 5.7%.

The tax is levied where you live on the day of the payout. Two practical levers follow: stagger withdrawals over several years (one 3a account per year keeps each lump sum smaller), and check the payout tax before you move in retirement. Our Pillar 3a tax savings by canton page shows the other side of the equation: what each deposit saves you today.

Inheritance and gift tax by canton

There is no federal inheritance tax in Switzerland: the cantons decide. On an inheritance of CHF 500'000, children pay nothing in 1'939 of 2'110 municipalities. Canton of Schwyz and Canton of Obwalden don't tax unrelated heirs either, while Veyrier (GE) charges them up to CHF 268'295.

Spouses are exempt in every canton. What matters is the canton where the deceased last lived (for real estate, the canton where the property sits), not where the heirs live.

Saving tax by moving: what to check first

You pay income and wealth tax for the whole year in the municipality where you live on 31 December. Move in December and you pay the new rate for the full year; move in January and you pay the old one. A few points before you pack:

• Housing costs. Low-tax municipalities often have the highest rents and property prices. Compare the tax saving with the extra housing cost over several years.
• Your profile, not the average. A municipality that is cheap for a single person on CHF 100'000 can be average for a family or a high earner. Set your household on the map.
• Wealth and retirement. If you hold significant wealth or plan a pension lump sum, the wealth and payout rankings above can matter more than income tax.
• Real residence. The tax authorities check where your life actually happens. A mailbox address does not move your tax domicile.