Where do you pay the least tax in Switzerland?

In Bister (VS): CHF 13'690 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.

← Valais

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Valais

National ranking →Tax multipliers by canton →

Bister has the lowest tax burden in canton Valais: CHF 13'690 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Bitsch (CHF 13'690) and Bourg-Saint-Pierre (CHF 13'690) 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	Bister	13'690	13.7%	100
2	Bitsch	13'690	13.7%	100
3	Bourg-Saint-Pierre	13'690	13.7%	100
4	Brig-Glis	13'690	13.7%	100
5	Eisten	13'690	13.7%	100
6	Ergisch	13'690	13.7%	100
7	Finhaut	13'690	13.7%	100
8	Hérémence	13'690	13.7%	100
9	Oberems	13'690	13.7%	100
10	Simplon	13'690	13.7%	100
11	Trient	13'690	13.7%	100
12	Val de Bagnes	13'690	13.7%	100
13	Zermatt	13'690	13.7%	100
14	Zwischbergen	13'690	13.7%	100
15	Lens	13'973	14%	105
16	Ernen	14'257	14.3%	110
17	Fieschertal	14'257	14.3%	110
18	Naters	14'257	14.3%	110
19	Obergoms	14'257	14.3%	110
20	Randa	14'257	14.3%	110
21	Sion	14'257	14.3%	110
22	Staldenried	14'257	14.3%	110
23	Visp	14'257	14.3%	110
24	Goms	14'332	14.3%	110
25	Stalden	14'384	14.4%	110
26	Grengiols	14'406	14.4%	100
27	Port-Valais	14'411	14.4%	110
28	Ried-Brig	14'411	14.4%	110
29	Martigny-Bourg	14'514	14.5%	110
30	Noble-Contrée	14'514	14.5%	110
31	Crans-Montana	14'540	14.5%	115
32	Collonges	14'541	14.5%	110
33	Martigny-Combe	14'596	14.6%	110
34	Salvan	14'618	14.6%	115
35	Icogne	14'823	14.8%	120
36	Termen	14'823	14.8%	120
37	Täsch	14'827	14.8%	110
38	Saas-Balen	14'886	14.9%	110
39	Vionnaz	14'886	14.9%	110
40	Vétroz	14'895	14.9%	115
41	Fiesch	14'986	15%	115
42	Monthey	14'991	15%	120
43	Massongex	15'047	15%	120
44	Baltschieder	15'104	15.1%	120
45	Saxon	15'104	15.1%	120
46	Troistorrents	15'104	15.1%	120
47	Turtmann-Unterems	15'104	15.1%	120
48	Vernayaz	15'104	15.1%	120
49	Savièse	15'105	15.1%	115
50	Fully	15'133	15.1%	120
51	Raron	15'133	15.1%	120
52	Conthey	15'194	15.2%	120
53	Collombey-Muraz	15'251	15.3%	125
54	Dorénaz	15'257	15.3%	120
55	Sierre	15'257	15.3%	120
56	Inden	15'289	15.3%	110
57	St. Niklaus	15'289	15.3%	120
58	Lalden	15'350	15.4%	120
59	Saint-Léonard	15'350	15.4%	120
60	Evionnaz	15'389	15.4%	130
61	Binn	15'413	15.4%	120
62	Bovernier	15'413	15.4%	120
63	Niedergesteln	15'413	15.4%	120
64	Steg-Hohtenn	15'413	15.4%	120
65	Varen	15'413	15.4%	120
66	Sembrancher	15'445	15.4%	120
67	Grimisuat	15'492	15.5%	125
68	Saint-Maurice	15'492	15.5%	125
69	Mörel-Filet	15'516	15.5%	115
70	Orsières	15'585	15.6%	120
71	Saas-Almagell	15'585	15.6%	120
72	Vouvry	15'655	15.7%	125
73	Chippis	15'682	15.7%	120
74	Leytron	15'682	15.7%	120
75	Saillon	15'682	15.7%	120
76	Ardon	15'694	15.7%	130
77	Vex	15'694	15.7%	130
78	Saas-Fee	15'707	15.7%	120
79	Riddes	15'822	15.8%	125
80	Bellwald	15'894	15.9%	130
81	Riederalp	15'894	15.9%	120
82	Unterbäch	15'894	15.9%	120
83	Bettmeralp	15'949	15.9%	120
84	Salgesch	15'949	15.9%	120
85	Törbel	15'956	16%	140
86	Ayent	15'960	16%	130
87	Embd	15'960	16%	130
88	Anniviers	16'001	16%	125
89	Arbaz	16'001	16%	125
90	Leuk	16'028	16%	130
91	Nendaz	16'028	16%	130
92	Chamoson	16'082	16.1%	125
93	Grône	16'082	16.1%	125
94	Liddes	16'082	16.1%	125
95	Agarn	16'133	16.1%	130
96	Vérossaz	16'133	16.1%	130
97	Evolène	16'168	16.2%	125
98	Gampel-Bratsch	16'187	16.2%	130
99	Val-d'Illiez	16'187	16.2%	130
100	Zeneggen	16'187	16.2%	130
101	Visperterminen	16'215	16.2%	130
102	Guttet-Feschel	16'266	16.3%	130
103	Bürchen	16'320	16.3%	130
104	Chalais	16'320	16.3%	130
105	Eischoll	16'320	16.3%	130
106	Albinen	16'347	16.3%	130
107	Lax	16'388	16.4%	140
108	Saint-Martin	16'530	16.5%	135
109	Ausserberg	16'550	16.6%	130
110	Mont-Noble	16'583	16.6%	135
111	Veysonnaz	16'624	16.6%	120
112	Eggerberg	16'695	16.7%	130
113	Saas-Grund	16'695	16.7%	130
114	Champéry	16'787	16.8%	135
115	Ferden	16'815	16.8%	140
116	Isérables	16'878	16.9%	135
117	Wiler	16'958	17%	140
118	Saint-Gingolph	17'028	17%	135
119	Leukerbad	17'129	17.1%	145
120	Blatten	17'269	17.3%	140
121	Kippel	17'269	17.3%	140
122	Grächen	17'302	17.3%	140

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 Bister (VS): CHF 13'690 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.