Income tax / Zug
Income tax in Zug
Of a gross salary of CHF 100’000, a single person without children in Zug has CHF 6’961 left a month. Income tax and social contributions take 16.5% of the salary, which puts Zug 1st among the 26 cantonal capitals.
The figures are for employees who file a tax return in Zug: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Zug.
Gross salary and what's left in Zug
| Gross salary per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’32813.4% | 4’49010.2% |
| CHF 80’000 | 5’64415.3% | 5’95010.7% |
| CHF 100’000 | 6’96116.5% | 7’44810.6% |
| CHF 120’000 | 8’25717.4% | 8’90411.0% |
| CHF 150’000 | 10’11019.1% | 11’01511.9% |
| CHF 200’000 | 13’18920.9% | 14’37413.8% |
The table shows what is left per month in Zug and, below it, the share of the salary that goes to income tax and social contributions. We assume one salary per household, no church tax and no pillar 3a payment, and the children are 6 and 10.
How Zug calculates the tax
- The canton's multiplier is 78% of the simple tax. Communes add between 47.53% and 59%, and Zug adds 52%.
- Married couples and single parents have a lower tariff of their own.
- Two children lower the income tax of a married couple with a salary of CHF 100’000 in Zug by CHF 3’047 a year.
- On a salary of CHF 100’000 in Zug, church members pay another CHF 191 (Roman Catholic) or CHF 192 (Protestant) a year.
- Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 1’069 of tax in Zug.
Deductions for employees in Zug
- Professional expenses on a CHF 100’000 salaryCHF 2’681
- Commuting, maximumCHF 6’000
- Meals away from home, maximumCHF 3’200
- Childcare per child, maximumCHF 25’400
- Second-earner deduction on a second salary of CHF 50’000CHF 4’600
These amounts apply to cantonal and communal tax in Zug. For federal tax the same employee deducts CHF 2’681 for professional expenses, up to CHF 3’300 for commuting, up to CHF 25’800 for childcare per child and CHF 14’100 for the second earner.
- A married couple with salaries of CHF 100’000 and CHF 50’000 pays CHF 6’911 of income tax a year in Zug and has CHF 10’633 left a month.
- Parents in Zug deduct CHF 12’200 per child under 15 for looking after their children themselves. The deduction can't be combined with the one for paid childcare, so the higher of the two counts.
- Tenants in Zug deduct 30% of their rent up to a yearly maximum. Enter your rent in the calculator.
Cheapest and most expensive communes in Zug
On a gross salary of CHF 100’000, a single person pays CHF 4’027 of cantonal and communal tax a year in Baar and CHF 4’394 in Neuheim. The difference is CHF 367 a year. Zug is number 3 of 11 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Baar | 47.53% | 4’027 |
| Walchwil | 51% | 4’138 |
| Zug | 52% | 4’170 |
| Hünenberg | 53% | 4’202 |
| Steinhausen | 53% | 4’202 |
| 1 more communes | ||
| Cham | 54% | 4’234 |
| Oberägeri | 54% | 4’234 |
| Risch | 54% | 4’234 |
| Menzingen | 55% | 4’266 |
| Neuheim | 59% | 4’394 |
Zug compared with other capitals
in Schwyz CHF 184 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Zug.
All 11 communes of Zug
The list gives the cantonal and communal tax per year for a single person with a gross salary of CHF 100’000, without church tax, from Baar to Neuheim. Federal tax of CHF 1’688 comes on top in every commune.
Show the list of 11 communes
- Baar4’027
- Walchwil4’138
- Zug4’170
- Hünenberg4’202
- Steinhausen4’202
- Unterägeri4’202
- Cham4’234
- Oberägeri4’234
- Risch4’234
- Menzingen4’266
- Neuheim4’394