Where do you pay the least tax in Switzerland?

In Rongellen (GR): CHF 9'071 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.

← Grisons

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Grisons

National ranking →Tax multipliers by canton →

Rongellen has the lowest tax burden in canton Grisons: CHF 9'071 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Laax (CHF 9'675) and La Punt Chamues-ch (CHF 10'219) 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	Rongellen	9'071	9.1%	30
2	Laax	9'675	9.7%	40
3	La Punt Chamues-ch	10'219	10.2%	49
4	Celerina/Schlarigna	10'279	10.3%	50
5	Schluein	10'279	10.3%	50
6	Silvaplana	10'581	10.6%	55
7	St. Moritz	10'581	10.6%	55
8	Conters im Prättigau	10'884	10.9%	60
9	Flims	10'884	10.9%	60
10	Soazza	10'884	10.9%	60
11	Falera	11'186	11.2%	65
12	S-chanf	11'186	11.2%	65
13	Maienfeld	11'367	11.4%	68
14	Bever	11'488	11.5%	70
15	Ferrera	11'488	11.5%	70
16	Fläsch	11'488	11.5%	70
17	Medel	11'488	11.5%	70
18	Sils im Engadin/Segl	11'488	11.5%	70
19	Vaz/Obervaz	11'488	11.5%	70
20	Zillis-Reischen	11'488	11.5%	70
21	Cama	11'669	11.7%	73
22	Lantsch/Lenz	11'790	11.8%	75
23	Malans	11'790	11.8%	75
24	Pontresina	11'790	11.8%	75
25	Samedan	11'790	11.8%	75
26	Sufers	11'790	11.8%	75
27	Rossa	11'910	11.9%	77
28	Klosters	11'971	12%	78
29	Lostallo	12'092	12.1%	80
30	Rothenbrunnen	12'092	12.1%	80
31	Sagogn	12'092	12.1%	80
32	Urmein	12'092	12.1%	80
33	Zizers	12'092	12.1%	80
34	Zuoz	12'092	12.1%	80
35	Bonaduz	12'333	12.3%	84
36	Zernez	12'333	12.3%	84
37	Brusio	12'394	12.4%	85
38	Domat/Ems	12'394	12.4%	85
39	Luzein	12'394	12.4%	85
40	Madulain	12'394	12.4%	85
41	San Vittore	12'394	12.4%	85
42	Trimmis	12'394	12.4%	85
43	Untervaz	12'394	12.4%	85
44	Grono	12'515	12.5%	87
45	Mesocco	12'515	12.5%	87
46	Chur	12'575	12.6%	88
47	Andeer	12'696	12.7%	90
48	Arosa	12'696	12.7%	90
49	Bregaglia	12'696	12.7%	90
50	Breil/Brigels	12'696	12.7%	90
51	Castaneda	12'696	12.7%	90
52	Churwalden	12'696	12.7%	90
53	Lumnezia	12'696	12.7%	90
54	Poschiavo	12'696	12.7%	90
55	Scharans	12'696	12.7%	90
56	Surses	12'696	12.7%	90
57	Tujetsch	12'696	12.7%	90
58	Jenins	12'877	12.9%	93
59	Davos	12'998	13%	95
60	Jenaz	12'998	13%	95
61	Landquart	12'998	13%	95
62	Obersaxen Mundaun	12'998	13%	95
63	Trin	12'998	13%	95
64	Trun	12'998	13%	95
65	Vals	12'998	13%	95
66	Valsot	12'998	13%	95
67	Grüsch	13'179	13.2%	98
68	Disentis/Mustér	13'239	13.2%	99
69	Albula/Alvra	13'300	13.3%	100
70	Bergün Filisur	13'300	13.3%	100
71	Buseno	13'300	13.3%	100
72	Calanca	13'300	13.3%	100
73	Felsberg	13'300	13.3%	100
74	Fideris	13'300	13.3%	100
75	Ilanz/Glion	13'300	13.3%	100
76	Muntogna da Schons	13'300	13.3%	100
77	Rheinwald	13'300	13.3%	100
78	Samnaun	13'300	13.3%	100
79	Santa Maria in Calanca	13'300	13.3%	100
80	Schmitten	13'300	13.3%	100
81	Scuol	13'300	13.3%	100
82	Tamins	13'300	13.3%	100
83	Tschappina	13'300	13.3%	100
84	Roveredo	13'602	13.6%	105
85	Safiental	13'602	13.6%	105
86	Seewis im Prättigau	13'602	13.6%	105
87	Sumvitg	13'602	13.6%	105
88	Schiers	13'844	13.8%	109
89	Avers	13'904	13.9%	110
90	Domleschg	13'904	13.9%	110
91	Fürstenau	13'904	13.9%	110
92	Küblis	13'904	13.9%	110
93	Sils im Domleschg	13'904	13.9%	110
94	Cazis	14'206	14.2%	115
95	Thusis	14'206	14.2%	115
96	Flerden	14'508	14.5%	120
97	Furna	14'508	14.5%	120
98	Masein	14'508	14.5%	120
99	Rhäzüns	14'508	14.5%	120
100	Val Müstair	14'508	14.5%	120

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 Rongellen (GR): CHF 9'071 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.