Where do you pay the least tax in Switzerland?

In Baar (ZG): CHF 5'197 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.

Why not compare tax multipliers?

Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.

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Tax burden · Tax year 2026 · Source: ESTV

Tax burden of every Swiss municipality

Swiss municipality rankings →Tax multipliers by canton →

You pay least in Baar (ZG): CHF 5'197 income tax on a gross salary of CHF 100,000 (single, no children, no confession; federal + cantonal + municipal). Most is in Les Verrières (NE) at CHF 19'283 — 3.7 times as much. The comparison is the franc amount, not the tax multiplier. Source: Federal Tax Administration, tax year 2026.

Tax burden by municipality

ESTV · 2026

higherlowerNo result

What the amount is made of

ESTV · 2026

Direct federal tax is the same in every municipality (CHF 1'701) — the entire difference comes from the canton and the municipality.

Federal: 1'701
Canton: 2'172
Municipality: 1'324

The 100 cheapest municipalities

ESTV · 2026

#	Municipality	Canton	Tax	Share	Multiplier
1	Baar	ZG	5'197	5.2%	47.53
2	Walchwil	ZG	5'293	5.3%	51
3	Zug	ZG	5'321	5.3%	52
4	Hünenberg	ZG	5'349	5.3%	53
5	Steinhausen	ZG	5'349	5.3%	53
6	Unterägeri	ZG	5'349	5.3%	53
7	Cham	ZG	5'377	5.4%	54
8	Oberägeri	ZG	5'377	5.4%	54
9	Risch	ZG	5'377	5.4%	54
10	Menzingen	ZG	5'405	5.4%	55
11	Neuheim	ZG	5'516	5.5%	59
12	Freienbach	SZ	5'617	5.6%	64
13	Wollerau	SZ	5'617	5.6%	64
14	Feusisberg	SZ	5'730	5.7%	69
15	Altendorf	SZ	6'765	6.8%	115
16	Lachen	SZ	6'990	7%	125
17	Oberiberg	SZ	6'990	7%	125
18	Riemenstalden	SZ	7'215	7.2%	135
19	Innerthal	SZ	7'328	7.3%	140
20	Arth	SZ	7'440	7.4%	145
21	Gersau	SZ	7'440	7.4%	145
22	Küssnacht	SZ	7'440	7.4%	145
23	Muotathal	SZ	7'553	7.6%	150
24	Tuggen	SZ	7'643	7.6%	154
25	Alpthal	SZ	7'665	7.7%	155
26	Galgenen	SZ	7'665	7.7%	155
27	Rothenthurm	SZ	7'665	7.7%	155
28	Sattel	SZ	7'665	7.7%	155
29	Steinerberg	SZ	7'665	7.7%	155
30	Unteriberg	SZ	7'665	7.7%	155
31	Ingenbohl	SZ	7'890	7.9%	165
32	Morschach	SZ	7'890	7.9%	165
33	Vorderthal	SZ	7'890	7.9%	165
34	Wangen	SZ	7'890	7.9%	165
35	Einsiedeln	SZ	8'003	8%	170
36	Lauerz	SZ	8'115	8.1%	175
37	Schwyz	SZ	8'115	8.1%	175
38	Reichenburg	SZ	8'228	8.2%	180
39	Schübelbach	SZ	8'228	8.2%	180
40	Illgau	SZ	8'565	8.6%	195
41	Steinen	SZ	8'565	8.6%	195
42	Rongellen	GR	9'071	9.1%	30
43	Hergiswil	NW	9'105	9.1%	120
44	Zumikon	ZH	9'577	9.6%	71
45	Kilchberg	ZH	9'625	9.6%	72
46	Herrliberg	ZH	9'672	9.7%	73
47	Küsnacht	ZH	9'672	9.7%	73
48	Laax	GR	9'675	9.7%	40
49	Meggen	LU	9'679	9.7%	90
50	Ennetbürgen	NW	9'684	9.7%	150
51	Oberwil-Lieli	AG	9'753	9.8%	48
52	Rüschlikon	ZH	9'767	9.8%	75
53	Erlenbach	ZH	9'814	9.8%	76
54	Winkel	ZH	9'814	9.8%	76
55	Zollikon	ZH	9'814	9.8%	76
56	Geltwil	AG	9'859	9.9%	50
57	Kaiseraugst	AG	9'859	9.9%	50
58	Neerach	ZH	9'861	9.9%	77
59	Thalwil	ZH	9'908	9.9%	78
60	Uitikon	ZH	9'908	9.9%	78
61	Meilen	ZH	9'956	10%	79
62	Maur	ZH	10'050	10.1%	81
63	Buchberg	SH	10'060	10.1%	59
64	Stäfa	ZH	10'145	10.1%	83
65	Oberrieden	ZH	10'192	10.2%	84
66	Uetikon am See	ZH	10'192	10.2%	84
67	La Punt Chamues-ch	GR	10'219	10.2%	49
68	Brütten	ZH	10'240	10.2%	85
69	Beckenried	NW	10'244	10.2%	179
70	Ennetmoos	NW	10'263	10.3%	180
71	Celerina/Schlarigna	GR	10'279	10.3%	50
72	Schluein	GR	10'279	10.3%	50
73	Wiesendangen	ZH	10'287	10.3%	86
74	Appenzell	AI	10'294	10.3%	56
75	Männedorf	ZH	10'334	10.3%	87
76	Meisterschwanden	AG	10'393	10.4%	60
77	Stansstad	NW	10'398	10.4%	187
78	Stetten	SH	10'429	10.4%	65
79	Wettswil am Albis	ZH	10'429	10.4%	89
80	Dinhard	ZH	10'476	10.5%	90
81	Horgen	ZH	10'476	10.5%	90
82	Nürensdorf	ZH	10'476	10.5%	90
83	Aesch	ZH	10'523	10.5%	91
84	Aeugst am Albis	ZH	10'571	10.6%	92
85	Dübendorf	ZH	10'571	10.6%	92
86	Silvaplana	GR	10'581	10.6%	55
87	St. Moritz	GR	10'581	10.6%	55
88	Buochs	NW	10'591	10.6%	197
89	Wallisellen	ZH	10'618	10.6%	93
90	Oberdorf	NW	10'649	10.6%	200
91	Boppelsen	ZH	10'665	10.7%	94
92	Oberweningen	ZH	10'665	10.7%	94
93	Opfikon	ZH	10'665	10.7%	94
94	Schöfflisdorf	ZH	10'665	10.7%	94
95	Weiach	ZH	10'760	10.8%	96
96	Hettlingen	ZH	10'807	10.8%	97
97	Lufingen	ZH	10'807	10.8%	97
98	Wil	ZH	10'807	10.8%	97
99	Berg am Irchel	ZH	10'854	10.9%	98
100	Mettmenstetten	ZH	10'854	10.9%	98

The 100 most expensive municipalities

ESTV · 2026

#	Municipality	Canton	Tax	Share	Multiplier
2110	Les Verrières	NE	19'283	19.3%	79
2109	Les Planchettes	NE	19'110	19.1%	77
2108	Cressier	NE	19'110	19.1%	77
2107	Val-de-Travers	NE	19'023	19%	76
2106	Les Ponts-de-Martel	NE	18'937	18.9%	75
2105	Le Cerneux-Péquignot	NE	18'937	18.9%	75
2104	La Sagne	NE	18'937	18.9%	75
2103	La Côte-aux-Fées	NE	18'937	18.9%	75
2102	La Chaux-du-Milieu	NE	18'937	18.9%	75
2101	La Chaux-de-Fonds	NE	18'937	18.9%	75
2100	La Brévine	NE	18'937	18.9%	75
2099	Brot-Plamboz	NE	18'937	18.9%	75
2098	Cornaux	NE	18'850	18.9%	74
2097	Schelten	BE	18'510	18.5%	220
2096	Le Locle	NE	18'417	18.4%	69
2095	Bolken	SO	18'375	18.4%	145
2094	Laténa	NE	18'331	18.3%	68
2093	Boudry	NE	18'331	18.3%	68
2092	Courtelary	BE	18'315	18.3%	214
2091	Rochefort	NE	18'244	18.2%	67
2090	Lignières	NE	18'244	18.2%	67
2089	Schangnau	BE	18'185	18.2%	210
2088	Hasliberg	BE	18'185	18.2%	210
2087	Val-de-Ruz	NE	18'157	18.2%	66
2086	Le Landeron	NE	18'157	18.2%	66
2085	Cortaillod	NE	18'157	18.2%	66
2084	Jaun	FR	18'106	18.1%	100
2083	Sonvilier	BE	18'087	18.1%	207
2082	Neuchâtel	NE	18'071	18.1%	65
2081	Trimbach	SO	18'061	18.1%	140
2080	Renan	BE	17'990	18%	204
2079	Mont-Tramelan	BE	17'990	18%	204
2078	Cormoret	BE	17'990	18%	204
2077	Zullwil	SO	17'974	18%	139
2076	Milvignes	NE	17'898	17.9%	63
2075	La Grande Béroche	NE	17'898	17.9%	63
2074	Valbirse	BE	17'860	17.9%	200
2073	Röthenbach im Emmental	BE	17'860	17.9%	200
2072	Rebévelier	BE	17'860	17.9%	200
2071	Perrefitte	BE	17'860	17.9%	200
2070	Oeschenbach	BE	17'860	17.9%	200
2069	Gündlischwand	BE	17'860	17.9%	200
2068	Haut-Intyamon	FR	17'855	17.9%	97
2067	Trubschachen	BE	17'828	17.8%	199
2066	Cortébert	BE	17'828	17.8%	199
2065	Adelboden	BE	17'828	17.8%	199
2064	Beatenberg	BE	17'795	17.8%	198
2063	Wiedlisbach	BE	17'763	17.8%	197
2062	Reconvilier	BE	17'763	17.8%	197
2061	Saicourt	BE	17'698	17.7%	195
2060	Oberlangenegg	BE	17'698	17.7%	195
2059	Meinisberg	BE	17'698	17.7%	195
2058	Aefligen	BE	17'698	17.7%	195
2057	St. Silvester	FR	17'687	17.7%	95
2056	Plasselb	FR	17'687	17.7%	95
2055	Billens-Hennens	FR	17'687	17.7%	95
2054	Wattenwil	BE	17'665	17.7%	194
2053	Tramelan	BE	17'665	17.7%	194
2052	Signau	BE	17'665	17.7%	194
2051	Schattenhalb	BE	17'665	17.7%	194
2050	Saules	BE	17'665	17.7%	194
2049	Rohrbachgraben	BE	17'665	17.7%	194
2048	Roches	BE	17'665	17.7%	194
2047	Oberried am Brienzersee	BE	17'665	17.7%	194
2046	Niederried bei Interlaken	BE	17'665	17.7%	194
2045	Loveresse	BE	17'665	17.7%	194
2044	Leuzigen	BE	17'665	17.7%	194
2043	Langnau im Emmental	BE	17'665	17.7%	194
2042	La Ferrière	BE	17'665	17.7%	194
2041	Eschert	BE	17'665	17.7%	194
2040	Crémines	BE	17'665	17.7%	194
2039	Court	BE	17'665	17.7%	194
2038	Corcelles	BE	17'665	17.7%	194
2037	Gsteigwiler	BE	17'633	17.6%	193
2036	Belprahon	BE	17'633	17.6%	193
2035	Tavannes	BE	17'600	17.6%	192
2034	Le Flon	FR	17'587	17.6%	93.8
2033	Wyssachen	BE	17'535	17.5%	190
2032	Uebeschi	BE	17'535	17.5%	190
2031	Sauge	BE	17'535	17.5%	190
2030	Leissigen	BE	17'535	17.5%	190
2029	Jens	BE	17'535	17.5%	190
2028	Hermrigen	BE	17'535	17.5%	190
2027	Herbligen	BE	17'535	17.5%	190
2026	Gurbrü	BE	17'535	17.5%	190
2025	Brüttelen	BE	17'535	17.5%	190
2024	Boltigen	BE	17'535	17.5%	190
2023	Biglen	BE	17'535	17.5%	190
2022	Mézières	FR	17'520	17.5%	93
2021	Zäziwil	BE	17'503	17.5%	189
2020	Rumisberg	BE	17'503	17.5%	189
2019	Heiligenschwendi	BE	17'503	17.5%	189
2018	Guggisberg	BE	17'503	17.5%	189
2017	Dürrenroth	BE	17'503	17.5%	189
2016	Holderbank	SO	17'497	17.5%	132
2015	Trachselwald	BE	17'470	17.5%	188
2014	Orvin	BE	17'470	17.5%	188
2013	Oberburg	BE	17'470	17.5%	188
2012	Matten bei Interlaken	BE	17'470	17.5%	188
2011	Kaufdorf	BE	17'470	17.5%	188

How we measure this

ESTV

Total income tax (federal, cantonal, municipal and personal tax) in Swiss francs for one fixed household: single, no children, aged 35, CHF 100'000 gross employment income, no confession, no wealth. Because the same household is calculated in every municipality, the amount is comparable across Switzerland — unlike the tax multiplier, which is a percentage of each canton’s own simple tax and therefore rests on a different base in every canton. Source: Federal Tax Administration.

Frequently asked questions

Where do you pay the least tax in Switzerland?: In Baar (ZG): CHF 5'197 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.
Why not compare tax multipliers?: Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.