Withholding tax canton of Zug 2026
Calculate withholding tax in the canton of Zug — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 3.4% |
| Withholding tax per year | CHF 2'636.40 |
| Net salary per month | CHF 6'280.30 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Zug
Zug is Switzerland’s most tax-favourable canton and home to numerous international companies — hence a high share of specialists taxed at source. The canton calculates under the monthly model, the tariffs come with and without church tax. Zug withholding rates are among the lowest in the country, because the favourable cantonal schedule feeds into the withholding tariff.
Key facts 2026
| Calculation model | monthly model |
| Church tax | with and without church tax |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 181 (3.0%) |
| Example: CHF 8'000/month (single) | CHF 338 (4.2%) |
| Example: CHF 10'000/month (single) | CHF 560 (5.6%) |
Withholding tax in Zug in practice
Zug employs an unusually high share of internationally recruited specialists — commodity trading, pharma and technology shape the labour market. Annual salaries therefore frequently exceed the threshold for a subsequent ordinary assessment, so withholding tax effectively becomes an advance payment. With bonuses, the payout month deserves attention, because the rate rises there under the monthly model.
What the tariff code changes in Zug
CHF 8'000 gross salary per month in the canton of Zug, six family situations — under the ZG tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 338.40 |
| Married, single earner, no children | B0N | CHF 172.00 |
| Married, dual earners, no children | C0N | CHF 323.20 |
| Married, dual earners, two children | C2N | CHF 122.40 |
| Single parent, one child | H1N | CHF 52.80 |
Spread in Zug: CHF 286 per month at an identical salary — CHF 3'427 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Zug:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 1.7% | CHF 66.40 |
| CHF 6'000 | 3.0% | CHF 181.20 |
| CHF 8'000 | 4.2% | CHF 338.40 |
| CHF 12'000 | 7.0% | CHF 836.40 |
| CHF 16'000 | 10.0% | CHF 1'600.00 |
The salary quadruples; withholding tax in Zug rises from CHF 66 to CHF 1'600 — the rate from 1.7% to 10.0%.
Zug against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Zug sits at rank 1 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month — that is this canton.
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 896 more than in Zug)
- Zug: CHF 338.40 per month, or CHF 4'061 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Zug tax administration runs until 31 March of the following year — the guidewithholding tax or ordinary assessment explains how.
Frequently asked questions
Under which model is withholding tax calculated in the canton of Zug?
The canton of Zug calculates under the monthly model. The tariffs include cantonal, municipal and federal tax and are published with and without church tax. The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in Zug at CHF 8'000 per month?
A single person without children pays in Zug, at CHF 8'000 gross monthly salary, about CHF 338 withholding tax (4.2% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
Why do international firms move to Zug over withholding tax?
It is not withholding tax itself but the generally low tax level that is the reason — and because this feeds into the tariff, employees taxed at source benefit too: at the same gross salary the monthly deduction in Zug is lower than almost anywhere else.
How does a bonus affect withholding tax in Zug?
Under the monthly model the bonus is attributed to the month it is paid, which can push the rate up markedly that month. It partly evens out over the year. Anyone assessed ordinarily receives an annual reckoning anyway — the monthly effect is then only a cash-flow matter.
Ordinary income tax in the canton of Zug: tax calculator Zug. Social-security contributions on the salary: salary calculator. All cantons:withholding tax calculator.
Sources: 2026 withholding-tax tariffs:FTA / tax administration of the canton of Zug. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data