Where do you pay the least tax in Switzerland?

For an identical income, two Swiss taxpayers can pay twice as much tax — purely depending on the canton and municipality where they live. Here is where you pay the least, and how to lighten the bill.

1. Three layers of tax

Your income tax is made up of the federal direct tax (the same everywhere in Switzerland), the cantonal tax and the municipal tax. Canton and municipality each apply a multiplier (the Steuerfuss) to a cantonal base scale. This multiplier is what creates the dramatic differences from one place to another.

2. The cheapest cantons (and municipalities)

Topping the most attractive cantons: Zug, Schwyz, Nidwalden, Lucerne and Uri. At the other end, Geneva, Vaud, Bern and Neuchâtel are among the heaviest. But the canton is not everything: some municipalities are famous for their low taxation, such as Freienbach and Wollerau (SZ) or Baar and Walchwil (ZG).

Estimated annual tax for a single person, CHF 100,000 taxable income (federal + cantonal + municipal, 2026).

3. The municipality matters as much as the canton

Within the same canton, the gap between the cheapest and the most expensive municipality can reach several thousand francs per year. Before moving — or buying property — it pays to compare your target municipality with its neighbours: over a career, the difference adds up to tens of thousands of francs.

4. Moving is not the only option: deductions

Before changing municipality, make the most of deductions, which directly reduce your taxable income: contributions to pillar 3a, buy-ins to your pension fund (pillar 2), mortgage interest and property maintenance, childcare costs. Often, optimising your deductions pays off more — and faster — than moving.