Where do you pay the least tax in Switzerland?

In Baar (ZG): CHF 5'197 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.

← Zug

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Zug

National ranking →Tax multipliers by canton →

Baar has the lowest tax burden in canton Zug: CHF 5'197 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Walchwil (CHF 5'293) and Zug (CHF 5'321) 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	Baar	5'197	5.2%	47.53
2	Walchwil	5'293	5.3%	51
3	Zug	5'321	5.3%	52
4	Hünenberg	5'349	5.3%	53
5	Steinhausen	5'349	5.3%	53
6	Unterägeri	5'349	5.3%	53
7	Cham	5'377	5.4%	54
8	Oberägeri	5'377	5.4%	54
9	Risch	5'377	5.4%	54
10	Menzingen	5'405	5.4%	55
11	Neuheim	5'516	5.5%	59

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 Baar (ZG): CHF 5'197 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.