Self-employed / Zug

Self-employed in Zug

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

Of CHF 100’000 profit, a single person without children in Zug has CHF 6’881 left a month. Tax and social contributions take 17.4% of the profit, which puts Zug 1st among the 26 cantonal capitals.

Profit and what's left in Zug

Profit per yearSingleMarried, 2 children
CHF 50’0003’66912.0%3’7849.2%
CHF 80’0005’59216.1%5’91011.4%
CHF 100’0006’88117.4%7’38511.4%
CHF 150’0009’86621.1%10’78613.7%
CHF 200’00012’79423.2%13’98916.1%
CHF 300’00018’54225.8%19’85520.6%

The table shows what is left per month in Zug and, below it, the share of profit that goes to tax and social contributions. We assume no church tax and no pillar 3a payment, and the children are 6 and 10.

Income tax in Zug

  • 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 CHF 100’000 profit in Zug by CHF 3’145 a year.
  • With CHF 100’000 profit in Zug, church members pay another CHF 198 (Roman Catholic) or CHF 200 (Protestant) a year.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’730 saves CHF 2’237 of tax in Zug.
  • Zug has high personal deductions: CHF 12’000 for single people and CHF 24’000 for married couples and single parents.
  • Tenants deduct 30% of their rent, up to CHF 10’800 a year. Enter your rent in the calculator.
  • The child deduction is CHF 12’600 under 15 and CHF 24’800 from 15. Parents who look after their children themselves deduct another CHF 12’200 per child under 15.

Cheapest and most expensive communes in Zug

With CHF 100’000 profit, a single person pays CHF 4’181 of cantonal and communal tax a year in Baar and CHF 4’563 in Neuheim. The difference is CHF 382 a year. Zug is number 3 of 11 communes.

CommuneMultiplierTax per year
Baar47.53%4’181
Walchwil51%4’297
Zug52%4’330
Hünenberg53%4’363
Steinhausen53%4’363
1 more communes
Cham54%4’397
Oberägeri54%4’397
Risch54%4’397
Menzingen55%4’430
Neuheim59%4’563

Social contributions in Zug

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund1.35%
  • Contributions on CHF 100’000 profitCHF 11’350

The family allowance rate in Zug is the 7th lowest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Zug too.

Zug compared with other capitals

in Schwyz CHF 222 less. See all 26 cantons in the calculator. For employees: net salary in Zug.

All 11 communes of Zug

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Baar to Neuheim. Federal tax of CHF 1’754 comes on top in every commune.

Show the list of 11 communes
  1. Baar4’181
  2. Walchwil4’297
  3. Zug4’330
  4. Hünenberg4’363
  5. Steinhausen4’363
  6. Unterägeri4’363
  7. Cham4’397
  8. Oberägeri4’397
  9. Risch4’397
  10. Menzingen4’430
  11. Neuheim4’563

Other cantons: self-employed in all 26 cantons.

Calculate your case in Zug

CHF

Income less business costs, before your own AHV contributions.

Zug · Zug

Marital status
Children under 18
0
Pillar 3a payment
More options
CHF

Only if you joined a pension fund voluntarily. It lowers the pillar 3a limit to CHF 7’258.

CHF

The compensation office deducts 1% interest on it before it charges contributions (rate for 2025, the latest published).

Between 0 and 5% of the AHV contribution. Your office's invoice shows it.

CHF

Leave empty to use the assumption of the federal tax calculator: CHF 4’560 per adult and CHF 1’200 per child.

CHF

Zug lets tenants deduct part of the rent.

Left per month

CHF6’881
Per year CHF 82’566Tax and contributions 17.4%
18%

Set aside 18% of your profit for tax and social contributions. Tax and AHV invoices arrive months later, so the money should be there when they do.

A pillar 3a payment of CHF 17’730, the most you can deduct, would lower your tax by CHF 2’237. Zug: enter your rent under More options. Tenants can deduct 30% of it, up to CHF 10’800.

Where your profit goes

  • Left for youAfter income tax and social contributions82’56682.6%
  • Cantonal and communal taxZug, Zug4’3304.3%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7541.8%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.35% of income up to CHF 148’2001’3501.4%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 751 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’65088’650
Insurance premiums-4’560-2’700
Personal deduction-12’0000
Taxable income72’09085’950
Federal tax1’754
Cantonal tax, multiplier 78%2’598
Communal tax, multiplier 52%1’732
Income tax per year6’084

The family allowance rate is the one of the cantonal fund. If you belong to a professional association's fund, your rate may differ.

Same profit in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’881
  • 2Schwyz6’659
  • 3Appenzell Innerrhoden6’468
  • 4Obwalden6’427
  • 5Uri6’423
  • 6Zurich6’412
  • 7Lucerne6’410
  • 8Nidwalden6’395

This is an estimate and doesn't replace tax advice. It covers only your income from self-employment. Other income, wealth tax and deductions that aren't listed above are left out. Your tax office and your compensation office set the final amounts.

Left per monthCHF6’881