Municipal Tax

In Switzerland, municipalities charge taxes on an annual basis. In most cantons, the amount of municipal tax owed is calculated by multiplying the applicable municipal tax quota by the simple cantonal tax. However, in some cantons, municipalities use slightly different systems to calculate municipal tax (refer to the explanation of applicable municipal tax quotas for more information).

Applicable tax quotas are used when calculating income and wealth taxes for individuals and profit and capital taxes for businesses.

More on this topic:
Cantonal tax

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Daniel Dreier is editor and personal finance expert at moneyland.ch.