Tax Heaven or Tax Hell? Switzerland’s Municipalities Compared

Switzerland’s cantons and municipalities each have their own income taxes and tax rates. Resultingly, the income taxes paid by residents vary hugely between municipalities. For example, a single person with a gross annual income of 70,000 francs would pay less than 3000 francs of income tax in the canton of Zug, but more than 11,000 francs in the canton of Neuchâtel.

Where are the tax heavens?

Taxes are lowest in the canton of Zug. The canton’s 11 municipalities hold the top positions on the ranking of Switzerland’s lowest-tax municipalities. Municipalities in the canton of Schwyz also have very low taxes.

For a single adult with a gross annual income of 70,000 francs, there are municipalities in the cantons of Aargau, Grisons, Nidwalden, Schaffhausen, and Zurich that are among the 100 lowest-tax municipalities.

For a four-person family with a gross annual income of 100,000 francs, there are municipalities in Geneva and Ticino that fall into the top 100 lowest-tax municipalities.

Where are the tax hells?

A single adult with a gross annual income of 70,000 francs will pay the highest income taxes in certain municipalities in Neuchâtel. 15 of Switzerland’s 16 highest-tax municipalities are located in the canton, with one municipality in the canton of Bern filling the sixth place. The list of the 100 municipalities with the highest income taxes includes two municipalities in Solothurn, in addition to municipalities in Bern and Neuchâtel.

The pattern is similar for a four-person family with 100,000 francs of gross annual income. The 41 municipalities with the highest income tax burdens for this profile are all in the canton of Bern. All of the 100 highest-tax municipalities for this profile are in either Bern or Neuchâtel.

Table 1: Tax burden for a single adult with 70,000 francs of gross annual income

Taxpayer profile: Annual gross income of 70,000 francs. Single. No children. Not a member of a state-recognized religious denomination. Source: Federal Tax Administration. The taxes shown in Table 2 account for total federal, cantonal, and municipal taxes for 2024 that are paid directly to the tax office.
¹ Astano, Bedigliora, Bodio, Bosco/Gurin, Cerentino, Curio, Lavertezzo, Mergoscia, Miglieglia, Verzasca.
² Brig-Glis, Bister, Bitsch, Eisten, Ergisch, Finhaut, Hérémence, Oberems, Simplon, Trient, Val de Bagnes, Zwischbergen.

Map 1: Tax burden for the single adult profile in all Swiss municipalities

You can view the tax burden for each municipality using the interactive map of Switzerland below.

Table 2: Tax burden for a family with two children and 100,000 francs of gross annual income

Taxpayer profile: Annual gross income of 100,000 francs. Both adults employed, one with a workload of 70 percent, and the other with a workload of 30 percent. Married. Two children. Not members of a state-recognized religious denomination. Source: Federal Tax Administration. The taxes shown in Table 2 account for total federal, cantonal, and municipal taxes for 2024 that are paid directly to the tax office.
¹ Flerden, Fuma, Masein, Rhäzüns, Tschiertschen-Praden,Val Müstair
² Astano, Bedigliora, Bodio, Bosco/Gurin, Cerentino, Curio, Lavertezzo, Mergoscia, Miglieglia, Verzasca
³ Brig-Glis, Bister, Bitsch, Eisten, Ergisch, Finhaut, Hérémence, Oberems, Simplon, Trient, Val de Bagnes, Zwischbergen

Map 2: Tax burden for the family profile for all Swiss municipalities

You can find the tax burden for residents of each municipality in Switzerland using the interactive map below.

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How to save on taxes in Switzerland