In short In Switzerland, your tax bill depends heavily on where you live. The same family pays CHF 13’935 in Freienbach SZ and almost three times as much in the most expensive municipality of Bern. When you buy a home, you also choose your tax bill.
Where do you pay the least tax in Switzerland?
We calculated the taxes for all 2’109 Swiss municipalities with the federal tax calculator. The calculation uses one fixed household: a married couple with two children, a taxable income of CHF 150’000 and taxable assets of CHF 500’000. It includes federal, cantonal and municipal tax, without church tax.
The five cantons with the cheapest municipality:
- Freienbach (SZ): CHF 13’935
- Baar (ZG): CHF 14’700
- Hergiswil (NW): CHF 19’424
- Rongellen (GR): CHF 19’478
- Buchberg (SH): CHF 20’021
Half of all municipalities are above CHF 29’590. That is the Swiss median.
All cantons compared
The table shows the cheapest municipality of each canton and the amount in its most expensive one. Click a canton to open its page with the three cheapest municipalities and the current listings.
| Canton | Lowest-tax municipality | CHF | Highest |
|---|---|---|---|
| Schwyz | Freienbach | 13’935 | 21’113 |
| Zug | Baar | 14’700 | 15’733 |
| Nidwalden | Hergiswil (NW) | 19’424 | 23’625 |
| Graubünden | Rongellen | 19’478 | 29’983 |
| Schaffhausen | Buchberg | 20’021 | 26’626 |
| Lucerne | Meggen | 20’259 | 29’638 |
| Aargau | Oberwil-Lieli | 20’312 | 27’977 |
| Zurich | Kilchberg (ZH) | 20’637 | 25’902 |
| Appenzell Innerrhoden | Appenzell | 21’379 | 25’719 |
| Thurgau | Warth-Weiningen | 21’404 | 28’713 |
| St. Gallen | Balgach | 21’974 | 30’621 |
| Obwalden | Sarnen | 24’795 | 28’687 |
| Appenzell Ausserrhoden | Teufen (AR) | 24’880 | 31’318 |
| Fribourg | Greng | 25’151 | 35’894 |
| Basel-Landschaft | Pfeffingen | 25’319 | 29’124 |
| Solothurn | Kammersrohr | 25’642 | 35’440 |
| Uri | Seedorf (UR) | 26’142 | 29’153 |
| Ticino | Porza | 26’243 | 32’255 |
| Glarus | Glarus | 26’575 | 27’887 |
| Vaud | Eclépens | 27’402 | 31’665 |
| Geneva | Cologny, Genthod | 27’568 | 31’307 |
| Valais | Bister, Bitsch and 12 more | 28’455 | 35’381 |
| Jura | Les Breuleux | 29’187 | 35’335 |
| Bern | Deisswil bei Münchenbuchsee | 31’108 | 39’995 |
| Basel-Stadt | Bettingen | 34’569 | 38’837 |
| Neuchâtel | La Grande Béroche, Milvignes | 34’943 | 37’548 |
Married couple, two children, taxable income CHF 150’000, taxable assets CHF 500’000. Federal, cantonal and municipal tax without church tax, tax year 2025. Median of all municipalities: CHF 29’590. Source: tax calculator of the Federal Tax Administration (FTA), without guarantee. Not tax advice.
What the table shows
The gap within one canton is often larger than the gap between cantons. In the canton of Fribourg, the family pays between CHF 25’151 and CHF 35’894. In the canton of Zug, all eleven municipalities are close together. Moving across a municipal border can therefore save more than moving to another canton.
Why taxes vary so much between municipalities
You pay income and wealth tax at three levels. Each level calculates differently.
Confederation
The direct federal tax is the same everywhere. It depends only on income, not on where you live. The Confederation does not tax wealth.
Canton
Every canton has its own tax law with its own tariff and deductions. This gives the so-called basic tax. The canton multiplies it by its tax multiplier.
Municipality
The municipality multiplies the same basic tax by its own multiplier. The municipal assembly or parliament sets it every year. This is where the large differences within a canton come from.
Example
If the basic tax is CHF 5’000 and the municipal multiplier is 80 %, you pay CHF 4’000 in municipal tax. At 120 % it is CHF 6’000. Income and deductions are the same; only the place of residence differs.
What the comparison does not show
The comparison is a good guide, but it is not a tax bill. Keep these limits in mind:
- Deductions: We use the same taxable income in every canton. Deductions differ from canton to canton, so comparisons across cantons are an approximation.
- Church tax: It is not included. Depending on municipality and denomination, it adds a few percent.
- Property tax: Some cantons levy a yearly tax on the value of real estate. It is not included.
- Other incomes: At lower or higher incomes the gaps change. The order usually stays similar.
Low taxes, high prices
Low taxes attract buyers. That drives up the prices of flats and building land. In Freienbach, Baar or Kilchberg you therefore often pay a high purchase price. Add up taxes and housing costs:
- Estimate your yearly tax saving compared with another municipality.
- Convert the extra purchase price into interest and upkeep per year.
- Compare both amounts over ten to twenty years.
How much you can afford is shown in our affordability guide. Until the end of 2028, the imputed rental value of your home also counts as income. What changes after that is explained in the guide to the imputed rental value.
How to use the figures on Kantello
On the Kantello map you see the taxes of every municipality as a layer of their own. You can also enter your own tax profile there. It stays in your browser and is not stored. Each canton page names the three cheapest municipalities and shows how many houses, flats and plots are for sale there.
Frequently asked questions
Which municipality has the lowest taxes in Switzerland?
For a married couple with two children, a taxable income of CHF 150’000 and assets of CHF 500’000, it is Freienbach in the canton of Schwyz with CHF 13’935 a year (tax year 2025, without church tax). Baar in the canton of Zug follows with CHF 14’700.
Which canton has the lowest taxes?
Schwyz and Zug. In every municipality of these two cantons the sample family pays less than CHF 21’200. That is less than in the cheapest municipality of most other cantons.
What is the tax multiplier (Steuerfuss)?
The Steuerfuss is a multiplier. Canton and municipality set it every year. It is applied to the basic tax from the cantonal tariff. A higher multiplier means higher taxes on the same income.
Does the comparison apply to my income?
Only as a guide. The ranking of the municipalities usually stays similar at other incomes, but the gaps change. For your own case, use the tax calculator of the Federal Tax Administration or your tax profile on the Kantello map.
Sources
General information, not tax, legal or financial advice. Without guarantee.