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, Lucerne, 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. 14 of Switzerland’s 15 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 14 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.

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.

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.

More on this topic:
How to save on taxes in Switzerland