Income tax in every canton

Tax year 2026 · Data updated 14 Nov 2026 · Source: ESTV, BSV

Of a gross salary of CHF 100’000, a single person has CHF 6’961 left a month in Zug and CHF 5’949 in Neuchâtel. That is a difference of CHF 12’146 a year. To use your own salary, open the canton comparison.

#	Canton	Single, per month	Tax and contributions	Married, 2 children	Income tax per year	Cheapest commune	Range in the canton
1	ZugZug	6’961	16.5%	7’448	5’858	Baar	367
2	SchwyzSchwyz	6’777	18.7%	7’331	8’069	Freienbach	2’933
3	Appenzell InnerrhodenAppenzell	6’596	20.9%	7’074	10’240	Appenzell	2’250
4	NidwaldenStans	6’509	21.9%	7’117	11’280	Hergiswil (NW)	2’501
5	ObwaldenSarnen	6’508	21.9%	6’939	11’287	Sarnen	1’877
6	UriAltdorf	6’499	22.0%	7’008	11’395	Schattdorf	1’285
7	LucerneLucerne	6’491	22.1%	7’081	11’492	Meggen	5’045
8	SchaffhausenSchaffhausen	6’490	22.1%	7’170	11’463	Buchberg	3’546
9	ZurichZurich	6’466	22.4%	7’103	11’795	Zumikon	2’685
10	AargauAarau	6’427	22.9%	7’135	12’262	Oberwil-Lieli	4’198
11	GraubündenChur	6’407	23.1%	7’275	12’509	Rongellen	5’410
12	ThurgauFrauenfeld	6’367	23.6%	7’077	12’981	Warth-Weiningen	3’644
13	GlarusGlarus	6’358	23.7%	6’963	13’091	Glarus	189
14	ValaisSion	6’260	24.9%	7’158	14’136	Bister	3’589
15	Appenzell AusserrhodenHerisau	6’257	24.9%	6’928	14’300	Teufen (AR)	3’238
16	TicinoBellinzona	6’253	25.0%	7’210	14’346	Porza	2’881
17	Basel-StadtBasel	6’234	25.2%	7’087	14’582	Bettingen	1’612
18	St. GallenSt. Gallen	6’194	25.7%	7’042	15’059	Balgach	5’173
19	GenevaGeneva	6’166	26.0%	7’321	15’401	Cologny	2’019
20	JuraDelémont	6’161	26.1%	6’886	15’451	Les Breuleux	3’042
21	SolothurnSolothurn	6’108	26.7%	6’973	16’089	Kammersrohr	5’325
22	BernBern	6’092	26.9%	6’787	16’285	Deisswil bei Münchenbuchsee	4’236
23	FribourgFribourg	6’087	27.0%	6’943	16’349	Greng	5’664
24	Basel-LandschaftLiestal	6’063	27.2%	6’990	16’633	Pfeffingen	2’445
25	VaudLausanne	6’058	27.3%	6’829	16’601	Eclépens	2’445
26	NeuchâtelNeuchâtel	5’949	28.6%	6’787	18’004	La Grande Béroche	1’381

CHF 100’000 gross salary a year, living in the cantonal capital, no church tax and no pillar 3a. Married: one salary, two children aged 6 and 10. Income tax covers federal, cantonal and communal tax for a single person. The range is the difference in cantonal and communal tax per year between the cheapest and the most expensive commune of the canton. It is widest in Fribourg, at CHF 5’664. The data covers all 2’110 communes.

The ranking is for employees who file a tax return: Swiss citizens and C permit holders. Withholding tax has a ranking of its own.