Swiss withholding tax comparison 2026
One gross salary, all 26 cantons: see at a glance where withholding tax is lowest and where it is highest — with the official FTA tariffs 2026.
| Rank | Canton | WHT/month | Rate | WHT/year |
|---|---|---|---|---|
| 1 | Zug cheapest canton | CHF 219.70 | 3.4% | CHF 2'636 |
| 2 | Schwyz | CHF 311.35 | 4.8% | CHF 3'736 |
| 3 | Zurich | CHF 469.95 | 7.2% | CHF 5'639 |
| 4 | Nidwalden | CHF 525.20 | 8.1% | CHF 6'302 |
| 5 | Aargau | CHF 546.00 | 8.4% | CHF 6'552 |
| 6 | Uri | CHF 573.30 | 8.8% | CHF 6'880 |
| 7 | Graubünden | CHF 585.65 | 9.0% | CHF 7'028 |
| 8 | Appenzell Innerrhoden | CHF 590.85 | 9.1% | CHF 7'090 |
| 9 | Schaffhausen | CHF 598.00 | 9.2% | CHF 7'176 |
| 10 | Obwalden | CHF 630.50 | 9.7% | CHF 7'566 |
| 11 | Glarus | CHF 639.60 | 9.8% | CHF 7'675 |
| 12 | Lucerne | CHF 641.55 | 9.9% | CHF 7'699 |
| 13 | Valais* | CHF 642.20 | 9.9% | CHF 7'706 |
| 14 | Thurgau | CHF 661.70 | 10.2% | CHF 7'940 |
| 15 | Appenzell Ausserrhoden | CHF 677.95 | 10.4% | CHF 8'135 |
| 16 | St. Gallen | CHF 685.10 | 10.5% | CHF 8'221 |
| 17 | Basel-Landschaft | CHF 690.95 | 10.6% | CHF 8'291 |
| 18 | Geneva* | CHF 702.00 | 10.8% | CHF 8'424 |
| 19 | Ticino* | CHF 708.50 | 10.9% | CHF 8'502 |
| 20 | Basel-Stadt | CHF 736.45 | 11.3% | CHF 8'837 |
| 21 | Vaud* | CHF 768.30 | 11.8% | CHF 9'220 |
| 22 | Bern | CHF 812.50 | 12.5% | CHF 9'750 |
| 23 | Solothurn | CHF 818.35 | 12.6% | CHF 9'820 |
| 24 | Fribourg* | CHF 829.40 | 12.8% | CHF 9'953 |
| 25 | Jura | CHF 872.30 | 13.4% | CHF 10'468 |
| 26 | Neuchâtel most expensive canton | CHF 885.30 | 13.6% | CHF 10'624 |
* Annual model (FR, GE, TI, VD, VS): irregular salaries are smoothed across the year.
Why the cantonal comparison pays off
Withholding tariffs bundle cantonal, municipal and federal tax — and because cantonal rates are far apart, a source-taxed person pays very differently for the same salary depending on the canton of residence. Anyone accepting a job in Switzerland who can still choose their place of residence freely, or who is considering a move, makes a decision here with a noticeable effect on the monthly budget. The comparison places all 26 cantons side by side for your salary — from cheapest to most expensive.
How does the comparison work?
For every canton, the same monthly gross salary is run through the canton's official 2026 tariff table — using the tariff code that matches your situation (A/B/C/H, number of children, church tax). The table ranks the cantons from cheapest to most expensive. Clicking a canton opens its withholding-tax page with details and its own calculator.
For every canton, the same formula as in the single calculator: withholding tax = max(gross salary × rate, minimum tax), with rate and minimum tax from that canton's band, rounded to 5 centimes. Differences between cantons therefore come purely from the tariff tables — not from the method.
Worked example step by step
Single, no children, no church tax (tariff code A0N), CHF 6'500 gross salary per month:
- Cheapest canton: Zug at CHF 219.70 per month (3.4%)
- Most expensive canton: Neuchâtel at CHF 885.30 per month (13.6%)
- Difference: CHF 665.60 per month — about CHF 7'987 per year for the same salary
Deciding smartly: what to watch for
- Tax is not everything: a cheap canton helps little if rent and health-insurance premiums eat up the advantage — weigh the total cost.
- Mind the church tax: in Geneva, Neuchâtel, Ticino, Vaud and Valais it is not levied at source; in Jura it is always included — the option only affects the remaining cantons.
- Annual model (asterisk): Fribourg, Geneva, Ticino, Vaud and Valais smooth the salary across the year — with bonuses or irregular pay the effective annual settlement can differ.
- Details per canton: clicking a canton opens itswithholding-tax page with its own calculator. Cross-border tariffs (DE/FR/IT) are not reproduced; rates are merged to 0.05 points (indicative). Ordinarily taxed?cantonal tax comparison.
Frequently asked questions
Why does withholding tax differ so much between cantons?
The withholding tariffs bundle the cantonal, municipal and federal tax of each canton. Since cantonal tax rates vary widely, the withholding tax on the same salary differs considerably — the comparison shows the full range at a glance.
Can I lower my withholding tax by moving?
Yes — what generally counts is your canton of residence (for cross-border commuters, the canton of work). Moving to a cheaper canton lowers your withholding tax accordingly. But factor in rents and health-insurance premiums, which can eat up the tax advantage.
What does the asterisk (annual model) in the table mean?
Fribourg, Geneva, Ticino, Vaud and Valais use the annual model: the salary is annualised and smoothed to determine the rate. With a steady monthly salary the result is comparable to the monthly model; with bonuses or irregular pay the effective annual settlement can differ.
Does the comparison apply to cross-border commuters?
Only partially. Commuters from Germany pay a reduced rate of at most 4.5% (tax treaty); eight cantons have a special agreement with France, and separate tariffs exist for Italy. The comparison shows the ordinary A/B/C/H tariffs for people resident in Switzerland.
Other calculators
- Withholding tax calculator
By canton, tariff code and family situation.
- Cantonal tax comparison
For ordinarily taxed residents.
Sources: cantonal withholding-tax tariffs 2026:FTA / cantonal tax administrations. The cantons are responsible for the tariff content. Method and limits:methodology.
Last updated: 15.07.2026 · 2026 tax-year data