Where do you pay the least tax in Switzerland?

In Meggen (LU): CHF 9'679 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.

← Lucerne

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Lucerne

National ranking →Tax multipliers by canton →

Meggen has the lowest tax burden in canton Lucerne: CHF 9'679 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Schenkon (CHF 10'860) and Eich (CHF 11'029) 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	Meggen	9'679	9.7%	90
2	Schenkon	10'860	10.9%	125
3	Eich	11'029	11%	130
4	Weggis	11'029	11%	130
5	Eschenbach	11'366	11.4%	140
6	Horw	11'366	11.4%	140
7	Vitznau	11'366	11.4%	140
8	Lucerne	11'535	11.5%	145
9	Ballwil	11'703	11.7%	150
10	Hildisrieden	11'703	11.7%	150
11	Rickenbach	11'703	11.7%	150
12	Root	11'703	11.7%	150
13	Gisikon	12'041	12%	160
14	Inwil	12'041	12%	160
15	Rain	12'041	12%	160
16	Oberkirch	12'209	12.2%	165
17	Rothenburg	12'209	12.2%	165
18	Sempach	12'209	12.2%	165
19	Dagmersellen	12'378	12.4%	170
20	Meierskappel	12'378	12.4%	170
21	Aesch	12'715	12.7%	180
22	Hitzkirch	12'715	12.7%	180
23	Nebikon	12'715	12.7%	180
24	Schlierbach	12'715	12.7%	180
25	Udligenswil	12'715	12.7%	180
26	Adligenswil	12'884	12.9%	185
27	Altishofen	12'884	12.9%	185
28	Beromünster	12'884	12.9%	185
29	Dierikon	12'884	12.9%	185
30	Ermensee	12'884	12.9%	185
31	Greppen	12'884	12.9%	185
32	Grosswangen	12'884	12.9%	185
33	Kriens	12'884	12.9%	185
34	Neuenkirch	12'884	12.9%	185
35	Nottwil	12'884	12.9%	185
36	Sursee	12'884	12.9%	185
37	Buttisholz	13'053	13.1%	190
38	Büron	13'053	13.1%	190
39	Hochdorf	13'053	13.1%	190
40	Zell	13'053	13.1%	190
41	Buchrain	13'221	13.2%	195
42	Malters	13'221	13.2%	195
43	Menznau	13'221	13.2%	195
44	Egolzwil	13'390	13.4%	200
45	Escholzmatt-Marbach	13'390	13.4%	200
46	Hergiswil bei Willisau	13'390	13.4%	200
47	Ruswil	13'390	13.4%	200
48	Römerswil	13'390	13.4%	200
49	Ebikon	13'559	13.6%	205
50	Geuensee	13'559	13.6%	205
51	Hohenrain	13'559	13.6%	205
52	Wauwil	13'559	13.6%	205
53	Entlebuch	13'727	13.7%	210
54	Fischbach	13'727	13.7%	210
55	Mauensee	13'727	13.7%	210
56	Roggliswil	13'727	13.7%	210
57	Schongau	13'727	13.7%	210
58	Schwarzenberg	13'727	13.7%	210
59	Schötz	13'727	13.7%	210
60	Triengen	13'727	13.7%	210
61	Willisau	13'727	13.7%	210
62	Alberswil	13'896	13.9%	215
63	Emmen	13'896	13.9%	215
64	Ettiswil	13'896	13.9%	215
65	Werthenstein	13'896	13.9%	215
66	Reiden	14'065	14.1%	220
67	Romoos	14'065	14.1%	220
68	Schüpfheim	14'065	14.1%	220
69	Ufhusen	14'065	14.1%	220
70	Wikon	14'065	14.1%	220
71	Knutwil	14'233	14.2%	225
72	Altbüron	14'402	14.4%	230
73	Doppleschwand	14'402	14.4%	230
74	Flühli	14'402	14.4%	230
75	Grossdietwil	14'402	14.4%	230
76	Hasle	14'402	14.4%	230
77	Pfaffnau	14'402	14.4%	230
78	Wolhusen	14'402	14.4%	230
79	Luthern	14'739	14.7%	240

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 Meggen (LU): CHF 9'679 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.