Where do you pay the least tax in Switzerland?

In Oberwil-Lieli (AG): CHF 9'753 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.

← Aargau

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Aargau

National ranking →Tax multipliers by canton →

Oberwil-Lieli has the lowest tax burden in canton Aargau: CHF 9'753 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Geltwil (CHF 9'859) and Kaiseraugst (CHF 9'859) follow. Source: Federal Tax Administration, tax year 2026.

Tax burden by municipality

ESTV · 2026

higherlowerNo result

Tax burden

ESTV · 2026

#	Municipality	Tax	Share	Multiplier
1	Oberwil-Lieli	9'753	9.8%	48
2	Geltwil	9'859	9.9%	50
3	Kaiseraugst	9'859	9.9%	50
4	Meisterschwanden	10'393	10.4%	60
5	Seengen	11'032	11%	72
6	Oberlunkhofen	11'139	11.1%	74
7	Unterlunkhofen	11'139	11.1%	74
8	Widen	11'192	11.2%	75
9	Zufikon	11'406	11.4%	79
10	Sisseln	11'459	11.5%	80
11	Habsburg	11'566	11.6%	82
12	Arni	11'619	11.6%	83
13	Jonen	11'619	11.6%	83
14	Bergdietikon	11'672	11.7%	84
15	Oberrohrdorf	11'726	11.7%	85
16	Staufen	11'832	11.8%	87
17	Villigen	11'832	11.8%	87
18	Stein	11'886	11.9%	88
19	Baden	11'939	11.9%	89
20	Bellikon	11'939	11.9%	89
21	Berikon	11'939	11.9%	89
22	Erlinsbach	11'939	11.9%	89
23	Rheinfelden	11'992	12%	90
24	Dottikon	12'099	12.1%	92
25	Ennetbaden	12'099	12.1%	92
26	Olsberg	12'099	12.1%	92
27	Remetschwil	12'099	12.1%	92
28	Auenstein	12'152	12.2%	93
29	Möriken-Wildegg	12'206	12.2%	94
30	Birrwil	12'259	12.3%	95
31	Magden	12'259	12.3%	95
32	Wallbach	12'259	12.3%	95
33	Wettingen	12'259	12.3%	95
34	Aarau	12'312	12.3%	96
35	Bözberg	12'312	12.3%	96
36	Büttikon	12'312	12.3%	96
37	Merenschwand	12'312	12.3%	96
38	Brugg	12'366	12.4%	97
39	Gipf-Oberfrick	12'366	12.4%	97
40	Kallern	12'366	12.4%	97
41	Niederrohrdorf	12'366	12.4%	97
42	Würenlos	12'366	12.4%	97
43	Beinwil (Freiamt)	12'419	12.4%	98
44	Birmenstorf	12'419	12.4%	98
45	Dintikon	12'419	12.4%	98
46	Islisberg	12'419	12.4%	98
47	Remigen	12'419	12.4%	98
48	Sins	12'419	12.4%	98
49	Beinwil am See	12'472	12.5%	99
50	Biberstein	12'472	12.5%	99
51	Rottenschwil	12'472	12.5%	99
52	Rudolfstetten-Friedlisberg	12'472	12.5%	99
53	Rupperswil	12'472	12.5%	99
54	Schafisheim	12'472	12.5%	99
55	Zofingen	12'472	12.5%	99
56	Hirschthal	12'526	12.5%	100
57	Spreitenbach	12'526	12.5%	100
58	Würenlingen	12'526	12.5%	100
59	Boswil	12'579	12.6%	101
60	Bettwil	12'632	12.6%	102
61	Buttwil	12'632	12.6%	102
62	Frick	12'632	12.6%	102
63	Hunzenschwil	12'632	12.6%	102
64	Kaisten	12'632	12.6%	102
65	Leibstadt	12'632	12.6%	102
66	Villmergen	12'632	12.6%	102
67	Auw	12'685	12.7%	103
68	Lengnau	12'685	12.7%	103
69	Niederwil	12'685	12.7%	103
70	Schöftland	12'685	12.7%	103
71	Strengelbach	12'685	12.7%	103
72	Aristau	12'739	12.7%	104
73	Bremgarten	12'739	12.7%	104
74	Dietwil	12'739	12.7%	104
75	Künten	12'739	12.7%	104
76	Othmarsingen	12'739	12.7%	104
77	Boniswil	12'792	12.8%	105
78	Brunegg	12'792	12.8%	105
79	Egliswil	12'792	12.8%	105
80	Gebenstorf	12'792	12.8%	105
81	Killwangen	12'792	12.8%	105
82	Küttigen	12'792	12.8%	105
83	Lenzburg	12'792	12.8%	105
84	Sarmenstorf	12'792	12.8%	105
85	Stetten	12'792	12.8%	105
86	Untersiggenthal	12'792	12.8%	105
87	Veltheim	12'792	12.8%	105
88	Eggenwil	12'845	12.8%	106
89	Holderbank	12'845	12.8%	106
90	Holziken	12'845	12.8%	106
91	Muri	12'845	12.8%	106
92	Uezwil	12'845	12.8%	106
93	Waltenschwil	12'845	12.8%	106
94	Böttstein	12'899	12.9%	107
95	Döttingen	12'899	12.9%	107
96	Leuggern	12'899	12.9%	107
97	Tegerfelden	12'899	12.9%	107
98	Laufenburg	12'952	13%	108
99	Seon	12'952	13%	108
100	Birrhard	13'005	13%	109
101	Fischbach-Göslikon	13'005	13%	109
102	Fislisbach	13'005	13%	109
103	Mettauertal	13'005	13%	109
104	Mülligen	13'005	13%	109
105	Thalheim	13'005	13%	109
106	Wiliberg	13'005	13%	109
107	Bünzen	13'059	13.1%	110
108	Hausen	13'059	13.1%	110
109	Herznach-Ueken	13'059	13.1%	110
110	Lupfig	13'059	13.1%	110
111	Mellingen	13'059	13.1%	110
112	Obersiggenthal	13'059	13.1%	110
113	Rothrist	13'059	13.1%	110
114	Schinznach	13'059	13.1%	110
115	Schupfart	13'059	13.1%	110
116	Eiken	13'112	13.1%	111
117	Endingen	13'112	13.1%	111
118	Gränichen	13'112	13.1%	111
119	Muhen	13'165	13.2%	112
120	Möhlin	13'165	13.2%	112
121	Neuenhof	13'165	13.2%	112
122	Suhr	13'165	13.2%	112
123	Zeiningen	13'165	13.2%	112
124	Abtwil	13'219	13.2%	113
125	Besenbüren	13'219	13.2%	113
126	Ehrendingen	13'219	13.2%	113
127	Mägenwil	13'219	13.2%	113
128	Münchwilen	13'219	13.2%	113
129	Oberentfelden	13'219	13.2%	113
130	Oftringen	13'219	13.2%	113
131	Unterentfelden	13'219	13.2%	113
132	Brittnau	13'272	13.3%	114
133	Böztal	13'272	13.3%	114
134	Freienwil	13'272	13.3%	114
135	Hägglingen	13'272	13.3%	114
136	Klingnau	13'272	13.3%	114
137	Oeschgen	13'272	13.3%	114
138	Zeihen	13'272	13.3%	114
139	Fisibach	13'325	13.3%	115
140	Mönthal	13'325	13.3%	115
141	Reinach	13'325	13.3%	115
142	Safenwil	13'325	13.3%	115
143	Schneisingen	13'325	13.3%	115
144	Unterkulm	13'325	13.3%	115
145	Windisch	13'325	13.3%	115
146	Zurzach	13'325	13.3%	115
147	Zuzgen	13'325	13.3%	115
148	Aarburg	13'379	13.4%	116
149	Mumpf	13'379	13.4%	116
150	Wohlen	13'379	13.4%	116
151	Wohlenschwil	13'379	13.4%	116
152	Birr	13'432	13.4%	117
153	Densbüren	13'432	13.4%	117
154	Gontenschwil	13'432	13.4%	117
155	Mandach	13'432	13.4%	117
156	Mühlau	13'432	13.4%	117
157	Niederlenz	13'432	13.4%	117
158	Buchs	13'485	13.5%	118
159	Dürrenäsch	13'485	13.5%	118
160	Fahrwangen	13'485	13.5%	118
161	Koblenz AG	13'485	13.5%	118
162	Menziken	13'485	13.5%	118
163	Murgenthal	13'485	13.5%	118
164	Vordemwald	13'485	13.5%	118
165	Wegenstetten	13'485	13.5%	118
166	Zetzwil	13'485	13.5%	118
167	Bottenwil	13'539	13.5%	119
168	Kölliken	13'539	13.5%	119
169	Oberkulm	13'539	13.5%	119
170	Oberrüti	13'539	13.5%	119
171	Staffelbach	13'539	13.5%	119
172	Wittnau	13'539	13.5%	119
173	Gansingen	13'592	13.6%	120
174	Hellikon	13'592	13.6%	120
175	Schlossrued	13'592	13.6%	120
176	Schmiedrued	13'592	13.6%	120
177	Leutwil	13'645	13.6%	121
178	Siglistorf	13'645	13.6%	121
179	Full-Reuenthal	13'699	13.7%	122
180	Leimbach	13'699	13.7%	122
181	Obermumpf	13'699	13.7%	122
182	Reitnau	13'699	13.7%	122
183	Riniken	13'699	13.7%	122
184	Teufenthal	13'699	13.7%	122
185	Kirchleerau	13'752	13.8%	123
186	Moosleerau	13'752	13.8%	123
187	Rüfenach	13'752	13.8%	123
188	Schwaderloch	13'752	13.8%	123
189	Uerkheim	13'752	13.8%	123
190	Hendschiken	13'859	13.9%	125
191	Tägerig	13'859	13.9%	125
192	Wölflinswil	13'859	13.9%	125
193	Hallwil	13'912	13.9%	126
194	Oberhof	13'912	13.9%	126
195	Ammerswil	13'965	14%	127
196	Mellikon	13'965	14%	127

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 Oberwil-Lieli (AG): CHF 9'753 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.