Cantonal tax comparison: all 26 cantons 2026
Enter your taxable income and see immediately what you would pay, in each cantonal capital, in cantonal, municipal and federal tax — as a ranking.
For a taxable income of CHF 100'000, the gap between the cheapest capital (Zug) and the most expensive (Valais) is CHF 16'185 per year.
| # | Canton (capital) | Total tax | Effective | |
|---|---|---|---|---|
| 1 | Zug (Zug) | CHF 10'009 | 10.0% | |
| 2 | Schwyz (Schwyz) | CHF 12'157 | 12.2% | |
| 3 | Appenzell Innerrhoden (Appenzell) | CHF 13'780 | 13.8% | |
| 4 | Lucerne (Lucerne) | CHF 14'744 | 14.7% | |
| 5 | Nidwalden (Stans) | CHF 14'971 | 15.0% | |
| 6 | Schaffhausen (Schaffhausen) | CHF 15'396 | 15.4% | |
| 7 | Obwalden (Sarnen) | CHF 15'482 | 15.5% | |
| 8 | Zurich (Zurich) | CHF 15'888 | 15.9% | |
| 9 | Aargau (Aarau) | CHF 16'491 | 16.5% | |
| 10 | Uri (Altdorf) | CHF 16'529 | 16.5% | |
| 11 | Graubünden (Chur) | CHF 17'052 | 17.1% | |
| 12 | Glarus (Glarus) | CHF 17'057 | 17.1% | |
| 13 | Thurgau (Frauenfeld) | CHF 17'239 | 17.2% | |
| 14 | Appenzell Ausserrhoden (Herisau) | CHF 18'537 | 18.5% | |
| 15 | Ticino (Bellinzona) | CHF 19'675 | 19.7% | |
| 16 | St. Gallen (St. Gallen) | CHF 19'752 | 19.8% | |
| 17 | Solothurn (Solothurn) | CHF 20'225 | 20.2% | |
| 18 | Basel-Landschaft (Liestal) | CHF 21'196 | 21.2% | |
| 19 | Jura (Delémont) | CHF 21'336 | 21.3% | |
| 20 | Fribourg (Fribourg) | CHF 21'676 | 21.7% | |
| 21 | Geneva (Geneva) | CHF 22'326 | 22.3% | |
| 22 | Vaud (Lausanne) | CHF 22'950 | 22.9% | |
| 23 | Bern (Bern) | CHF 22'958 | 23.0% | |
| 24 | Neuchâtel (Neuchâtel) | CHF 23'240 | 23.2% | |
| 25 | Basel-Stadt (Basel) | CHF 23'684 | 23.7% | |
| 26 | Valais (Sion) | CHF 26'194 | 26.2% |
Total = cantonal + municipal (capital) + direct federal tax, excluding church tax. Basis: taxable income CHF 100'000.
Why where you live decides thousands of francs
In Switzerland, income tax is largely cantonal and municipal — and the range is enormous. For the same income you pay double or more depending on the canton. Anyone planning a move, a job change into another canton or buying a home makes, with the choice of residence, one of the biggest financial decisions there is: over a working life the differences add up to six-figure amounts. The tax comparison makes that spread visible for your specific income — as a ranking of all 26 cantonal capitals.
How the calculation works
For each canton we calculate the simple cantonal tax using the 2026 cantonal schedule (source: FTA tax data) and multiply it by the canton and capital multipliers. Added to this is thedirect federal tax. Church tax and personal taxes are not included.
As a formula: total tax = simple cantonal tax × (canton multiplier + municipal multiplier) + direct federal tax. The simple cantonal tax follows the progressive cantonal schedule; the multiplier is a percentage set anew each year.
Worked example step by step
Taxable income CHF 100'000, single, capital Zurich:
- Simple cantonal tax (ZH schedule): CHF 6'170
- Cantonal tax (multiplier 95%): CHF 5'862
- Municipal tax, city of Zurich (119%): CHF 7'342
- Direct federal tax: CHF 2'684
- Total: CHF 15'888 (15.9% effective) — in Zug: CHF 10'009
Deciding smartly: what to watch for
- The municipality is the second lever: within a canton, municipalities differ by more than 30 multiplier percentage points. We use the capital — in a low-tax municipality of the same canton the burden can be markedly lower.
- Tax is not everything: a low-tax canton helps little if rents and health-insurance premiums eat up the advantage. Weigh the total cost — tax, rent, premiums — against the tax saving.
- Marital status shifts the ranking: married couples are taxed differently from singles; seemarriage & taxes.
- Calculate before you move: the guidechanging canton to save tax shows what matters. Taxable income is your income after deductions — your pillar 3a lowers it further.
Frequently asked questions
Which canton has the lowest income tax?
For a taxable income of CHF 100'000 (single), Zug is the cheapest, followed by Schwyz and the cantons of Central Switzerland. The ranking depends on income and marital status, however — the calculator above shows your personal ranking.
What does “taxable income” mean?
Taxable income is your income after all deductions (professional expenses, insurance premiums, pillar 3a, etc.). It appears on your latest tax assessment. As deductions vary slightly by canton, a comparison on this basis is an approximation.
How is the tax burden made up?
Of three tiers: cantonal tax (cantonal schedule × cantonal multiplier), municipal tax (the municipality’s multiplier) and direct federal tax (the uniform federal schedule). We use the multipliers of the cantonal capitals, excluding church tax.
Does the comparison also apply to my municipality?
The comparison uses the capital’s multiplier. Your municipality can be cheaper or more expensive; within a canton, municipalities sometimes differ by more than 30 multiplier points.
Other calculators
- Swiss salary calculator
From gross to net salary.
- Pillar 3a calculator
Your tax saving from pillar 3a.
Sources: schedules and multipliers:FTA tax calculator / 2026 data. Methodology: methodology ·all sources.
Last updated: 13.07.2026 · 2026 data