Where do you pay the least tax in Switzerland?

In La Grande Béroche (NE): CHF 17'898 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.

← Neuchâtel

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Neuchâtel

National ranking →Tax multipliers by canton →

La Grande Béroche has the lowest tax burden in canton Neuchâtel: CHF 17'898 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Milvignes (CHF 17'898) and Neuchâtel (CHF 18'071) follow. Source: Federal Tax Administration, tax year 2026.

Tax burden by municipality

ESTV · 2026

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Tax burden

ESTV · 2026

#	Municipality	Tax	Share	Multiplier
1	La Grande Béroche	17'898	17.9%	63
2	Milvignes	17'898	17.9%	63
3	Neuchâtel	18'071	18.1%	65
4	Cortaillod	18'157	18.2%	66
5	Le Landeron	18'157	18.2%	66
6	Val-de-Ruz	18'157	18.2%	66
7	Lignières	18'244	18.2%	67
8	Rochefort	18'244	18.2%	67
9	Boudry	18'331	18.3%	68
10	Laténa	18'331	18.3%	68
11	Le Locle	18'417	18.4%	69
12	Cornaux	18'850	18.9%	74
13	Brot-Plamboz	18'937	18.9%	75
14	La Brévine	18'937	18.9%	75
15	La Chaux-de-Fonds	18'937	18.9%	75
16	La Chaux-du-Milieu	18'937	18.9%	75
17	La Côte-aux-Fées	18'937	18.9%	75
18	La Sagne	18'937	18.9%	75
19	Le Cerneux-Péquignot	18'937	18.9%	75
20	Les Ponts-de-Martel	18'937	18.9%	75
21	Val-de-Travers	19'023	19%	76
22	Cressier	19'110	19.1%	77
23	Les Planchettes	19'110	19.1%	77
24	Les Verrières	19'283	19.3%	79

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 La Grande Béroche (NE): CHF 17'898 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.