Where do you pay the least tax in Switzerland?

In Porza (TI): CHF 12'081 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.

← Ticino

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Ticino

National ranking →Tax multipliers by canton →

Porza has the lowest tax burden in canton Ticino: CHF 12'081 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Paradiso (CHF 12'214) and Bedretto (CHF 12'346) 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	Porza	12'081	12.1%	56
2	Paradiso	12'214	12.2%	58
3	Bedretto	12'346	12.3%	60
4	Collina d'Oro	12'346	12.3%	60
5	Mezzovico-Vira	12'346	12.3%	60
6	Bioggio	12'679	12.7%	65
7	Campo (Vallemaggia)	12'679	12.7%	65
8	Linescio	12'679	12.7%	65
9	Manno	12'679	12.7%	65
10	Melide	12'679	12.7%	65
11	Novazzano	12'679	12.7%	65
12	Sorengo	12'679	12.7%	65
13	Stabio	12'679	12.7%	65
14	Vico Morcote	12'679	12.7%	65
15	Bissone	12'944	12.9%	69
16	Cadempino	13'011	13%	70
17	Castel San Pietro	13'011	13%	70
18	Dalpe	13'011	13%	70
19	Gravesano	13'011	13%	70
20	Massagno	13'011	13%	70
21	Origlio	13'011	13%	70
22	Ascona	13'343	13.3%	75
23	Balerna	13'343	13.3%	75
24	Cureglia	13'343	13.3%	75
25	Grancia	13'343	13.3%	75
26	Muralto	13'343	13.3%	75
27	Muzzano	13'343	13.3%	75
28	Ronco sopra Ascona	13'343	13.3%	75
29	Savosa	13'343	13.3%	75
30	Lugano	13'475	13.5%	77
31	Mendrisio	13'475	13.5%	77
32	Bedano	13'542	13.5%	78
33	Brione sopra Minusio	13'542	13.5%	78
34	Canobbio	13'542	13.5%	78
35	Magliaso	13'542	13.5%	78
36	Sant'Antonino	13'542	13.5%	78
37	Comano	13'608	13.6%	79
38	Morcote	13'675	13.7%	80
39	Riva San Vitale	13'675	13.7%	80
40	Val Mara	13'675	13.7%	80
41	Vernate	13'675	13.7%	80
42	Agno	13'807	13.8%	82
43	Minusio	13'807	13.8%	82
44	Morbio Inferiore	13'807	13.8%	82
45	Orselina	13'807	13.8%	82
46	Vacallo	13'940	13.9%	84
47	Brissago	14'007	14%	85
48	Brusino Arsizio	14'007	14%	85
49	Caslano	14'007	14%	85
50	Coldrerio	14'007	14%	85
51	Gambarogno	14'007	14%	85
52	Lamone	14'007	14%	85
53	Ponte Capriasca	14'007	14%	85
54	Terre di Pedemonte	14'007	14%	85
55	Torricella-Taverne	14'007	14%	85
56	Tresa	14'007	14%	85
57	Airolo	14'139	14.1%	87
58	Pura	14'139	14.1%	87
59	Cadenazzo	14'206	14.2%	88
60	Chiasso	14'206	14.2%	88
61	Gordola	14'206	14.2%	88
62	Alto Malcantone	14'339	14.3%	90
63	Blenio	14'339	14.3%	90
64	Cugnasco-Gerra	14'339	14.3%	90
65	Locarno	14'339	14.3%	90
66	Losone	14'339	14.3%	90
67	Lumino	14'339	14.3%	90
68	Maggia	14'339	14.3%	90
69	Neggio	14'339	14.3%	90
70	Personico	14'339	14.3%	90
71	Quinto	14'339	14.3%	90
72	Vezia	14'339	14.3%	90
73	Arbedo-Castione	14'405	14.4%	91
74	Aranno	14'472	14.5%	92
75	Isone	14'472	14.5%	92
76	Monteceneri	14'472	14.5%	92
77	Bellinzona	14'538	14.5%	93
78	Serravalle	14'538	14.5%	93
79	Tenero-Contra	14'538	14.5%	93
80	Cevio	14'604	14.6%	94
81	Faido	14'604	14.6%	94
82	Tesserete	14'604	14.6%	94
83	Acquarossa	14'671	14.7%	95
84	Arogno	14'671	14.7%	95
85	Avegno Gordevio	14'671	14.7%	95
86	Biasca	14'671	14.7%	95
87	Breggia	14'671	14.7%	95
88	Cademario	14'671	14.7%	95
89	Centovalli	14'671	14.7%	95
90	Giornico	14'671	14.7%	95
91	Lavizzara	14'671	14.7%	95
92	Lema	14'671	14.7%	95
93	Onsernone	14'671	14.7%	95
94	Pollegio	14'671	14.7%	95
95	Riviera	14'671	14.7%	95
96	Bosco/Gurin	15'003	15%	100
97	Cerentino	15'003	15%	100
98	Lavertezzo	15'003	15%	100
99	Mergoscia	15'003	15%	100
100	Verzasca	15'003	15%	100

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 Porza (TI): CHF 12'081 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.