Which Swiss canton has the lowest income tax in 2026?

undefined has the lowest cantonal income tax burden in 2026 at CHF 100,000 gross, with CHF 5'321 in cantonal and communal income tax for a single person.

Which Swiss canton has the highest income tax?

undefined has the highest cantonal income tax burden at CHF 100,000 gross, with CHF 18'071 in cantonal and communal income tax for a single person.

Does Swiss cantonal tax vary a lot between cantons?

Yes, significantly. The spread between the lowest and highest cantonal capital at CHF 100,000 gross exceeds CHF 10,000 a year. Moving canton can make a substantial difference to net pay.

Swiss Cantonal Tax Dataset 2026

Name: Swiss cantonal income tax burden, 2026
Creator: Salneto
License: https://creativecommons.org/licenses/by/4.0/

Swiss cantonal income tax: the 2026 dataset

At CHF 100,000 of gross income, a single person pays CHF 5'321 of income tax in Zug and CHF 18'071 in Neuchâtel in 2026, a spread of CHF 12'750 between cantonal capitals. Every value comes from the official federal ESTV calculator; download the CSV (CC BY 4.0).

All 26 capitals ranked (tax at CHF 100,000 and 150,000)

#	Canton (capital)	Tax at 100,000	Tax at 150,000
1	Zug	CHF 5'321	CHF 12'833
2	Schwyz	CHF 8'115	CHF 16'419
3	Appenzell Innerrhoden	CHF 10'294	CHF 19'749
4	Obwalden	CHF 11'325	CHF 20'218
5	Nidwalden	CHF 11'325	CHF 21'253
6	Uri	CHF 11'445	CHF 20'789
7	Lucerne	CHF 11'535	CHF 21'298
8	Schaffhausen	CHF 11'535	CHF 22'456
9	Zurich	CHF 11'848	CHF 23'926
10	Aargau	CHF 12'312	CHF 24'033
11	Grisons	CHF 12'575	CHF 24'675
12	Thurgau	CHF 13'028	CHF 24'537
13	Glarus	CHF 13'141	CHF 24'640
14	Valais	CHF 14'257	CHF 29'700
15	Appenzell Ausserrhoden	CHF 14'373	CHF 26'989
16	Ticino	CHF 14'426	CHF 28'500
17	Basel-Stadt	CHF 14'659	CHF 27'400
18	St. Gallen	CHF 15'139	CHF 28'637
19	Geneva	CHF 15'484	CHF 30'043
20	Jura	CHF 15'533	CHF 30'318
21	Solothurn	CHF 16'163	CHF 29'937
22	Bern	CHF 16'366	CHF 30'468
23	Fribourg	CHF 16'432	CHF 30'779
24	Basel-Landschaft	CHF 16'719	CHF 32'631
25	Vaud	CHF 16'721	CHF 31'819
26	Neuchâtel	CHF 18'071	CHF 33'414

Profile and source

Single, no children, no church tax, age 35, gross labor income with the ESTV standardized deduction chain, resident in the cantonal capital. The figures are the federal tax administration's own calculator output for tax year 2026, the same grid our Switzerland calculator interpolates, so dataset and calculator can never disagree. Methodology and refresh policy on the Switzerland methodology page.

Use the data

The CSV covers eight income levels from CHF 40,000 to 250,000 per capital, license CC BY 4.0: cite "Salneto, 2026, from ESTV data" with a link. Communes other than the capital differ by their multiplier.