Each canton in Switzerland has its own tax laws, tax rates, and deductions. Here you’ll find the most important information about tax returns, tax rates, deadlines, and cantonal specifics for your canton.
Cantonal Tax Differences at a Glance
Switzerland has 26 cantons, each with its own tax laws. Tax rates, deductions, exemptions, and deadlines can vary significantly from canton to canton. This page provides a structured overview of all cantons and helps you quickly find the information that is relevant to you.
Quick Access
Select your canton and go directly to the relevant section.
An Overview of All Cantons
Find your canton and get an initial overview of the key tax points.
Zurich
Learn all about tax rates, deductions, and deadlines in the Canton of Zurich—Switzerland’s most populous canton.
Learn MoreBern
Learn about the tax burden, cantonal deductions, and special provisions in the Canton of Bern.
Learn MoreLucerne
Lucerne has significantly reduced taxes in recent years. Learn all about tax rates, deductions, and the low tax rate.
Learn MoreUri
Learn about the tax situation in the canton of Uri—one of the smallest cantons in Central Switzerland.
Learn MoreSchwyz
Schwyz is one of the cantons with the most favorable tax rates in Switzerland. Find out what tax rates and deductions apply.
Learn MoreObwalden
Find out what tax rates and cantonal specifics apply in the canton of Obwalden.
Learn MoreNidwalden
Nidwalden is one of the cantons with the most favorable tax rates. Learn more about tax rates, deductions, and deadlines.
Learn MoreGlarus
Learn about the tax regulations in the canton of Glarus and how the tax rate is calculated.
Learn MoreTrain
Zug is known for having the lowest taxes in Switzerland. Find out what tax rates and deductions apply in Switzerland’s most tax-friendly canton.
Learn MoreFreiburg
Learn about tax rates, deductions, and deadlines in the bilingual canton of Fribourg.
Learn MoreSolothurn
Find out what tax rates and deductions apply in the canton of Solothurn.
Learn MoreBasel-City
Learn about the tax burden in the city canton of Basel-Stadt—which has its own tax system and unique urban characteristics.
Learn MoreBasel-Landschaft
Learn about the tax differences between Basel-Landschaft and Basel-Stadt.
Learn MoreSchaffhausen
Find out about the tax burden and deductions in the canton of Schaffhausen in northeastern Switzerland.
Learn MoreAppenzell Ausserrhoden
Find out which tax rates and deductions apply in the canton of Appenzell Ausserrhoden.
Learn MoreAppenzell Innerrhoden
Learn about the unique tax features of Switzerland's smallest canton.
Learn MoreSt. Gallen
Get an overview of tax rates, deadlines, and deductions in the canton of St. Gallen.
Learn MoreGraubünden
Find out which tax rules apply in Graubünden—from tax rates to deductions to deadlines.
Learn MoreAargau
Find out about the specific tax rules that apply in the canton of Aargau and how you can optimize your tax burden.
Learn MoreThurgau
Find out which tax rates and deductions apply in the canton of Thurgau and what deadlines you need to keep in mind.
Learn MoreTicino
Learn about taxes in the Canton of Ticino—the only entirely Italian-speaking canton in Switzerland.
Learn MoreVaud
Learn all about the tax burden in the Canton of Vaud—Switzerland’s largest French-speaking canton.
Learn MoreValais
Learn about tax rates and deductions in the bilingual canton of Valais.
Learn MoreNeuchâtel
Find out what tax rates and deductions apply in the canton of Neuchâtel.
Learn MoreGeneva
Geneva is one of the cantons with the highest tax burden. Find out what deductions and tax rates apply.
Learn MoreLaw
Learn about the tax regulations in Switzerland's newest canton.
Learn MoreLearn More About the Cantons
Learn more about tax rates, deductions, tax rates, and deadlines in each canton. Use the direct links to the in-depth pages.
Zurich
The Canton of Zurich is the largest canton in Switzerland and has its own tax law with specific tax rates, deductions, and deadlines. Here you will find the most important information about filing a tax return in the Canton of Zurich.
All content about the Canton of ZurichBern
The Canton of Bern is one of the largest cantons in Switzerland. The tax burden varies significantly from municipality to municipality. Here you will find the most important information about filing tax returns in the Canton of Bern.
All content about the Canton of BernLucerne
The canton of Lucerne has significantly reduced its tax burden in recent years and is now one of the more tax-friendly cantons in Switzerland. Here you will find all the relevant information.
All content about the Canton of LucerneUri
The canton of Uri is one of the smaller cantons in Central Switzerland. The tax burden is moderate and varies by municipality. Here you will find the most important information.
All content about the Canton of UriSchwyz
The canton of Schwyz is known for its low taxes and, along with Zug and Nidwalden, is one of the most tax-friendly cantons in Switzerland. You can find all the details here.
All content about the Canton of SchwyzObwalden
The canton of Obwalden offers comparatively low tax rates and its own cantonal regulations. Here you will find the most important information about filing a tax return in the canton of Obwalden.
All content about the Canton of ObwaldenNidwalden
The canton of Nidwalden is one of the most tax-friendly cantons in Switzerland and offers attractive conditions for both individuals and corporations. Here you will find all the relevant information.
All content about the Canton of NidwaldenGlarus
The canton of Glarus is a small canton in eastern Switzerland with its own tax regulations. Here you will find the most important information about filing a tax return in the canton of Glarus.
All content about the Canton of GlarusTrain
The canton of Zug is known throughout Switzerland for its low tax rates. Zug offers attractive conditions for both individuals and corporations. You can find the details here.
All content about the Canton of ZugFreiburg
The Canton of Fribourg is bilingual (German and French) and has its own tax regulations. The tax burden is in the Swiss mid-range. Here you will find the most important information.
All content about the Canton of FribourgSolothurn
The canton of Solothurn is located in the Swiss Mittelland and offers moderate tax rates under its own cantonal regulations. Here you will find all the important information about filing your tax return.
All content about the Canton of SolothurnBasel-City
Basel-Stadt is one of the two half-cantons of Basel and is an urban canton. The tax burden is higher than in rural cantons, but it offers specific tax deductions. You can find all the details here.
All content about the Canton of Basel-StadtBasel-Landschaft
The canton of Basel-Landschaft borders Basel-Stadt and offers tax rates that are, in some cases, lower than those of the city canton. The tax burden varies by municipality. Here you will find the most important information.
All content about the Canton of Basel-LandschaftSchaffhausen
The canton of Schaffhausen is located in the northernmost part of Switzerland and has its own tax regulations. The tax burden is in the mid-to-high range. You can find all the information here.
All content about the Canton of SchaffhausenAppenzell Ausserrhoden
The canton of Appenzell Ausserrhoden is one of the two Appenzell half-cantons and offers moderate tax rates. Here you will find the most important information about filing your tax return.
All content about the Canton of Appenzell AusserrhodenAppenzell Innerrhoden
Appenzell Innerrhoden is Switzerland's smallest canton in terms of population. The tax burden is relatively low. Here you will find the most important information.
All content about the Canton of Appenzell InnerrhodenSt. Gallen
The canton of St. Gallen is located in eastern Switzerland and has its own tax rates and deductions. Here you will find all the relevant information about filing a tax return in the canton of St. Gallen.
All content about the Canton of St. GallenGraubünden
The canton of Graubünden is the largest canton in Switzerland in terms of area. The tax burden varies greatly from one municipality to another. Here you will find the most important tax information.
All content about the Canton of GraubündenAargau
The canton of Aargau is one of the fastest-growing cantons in Switzerland. The tax burden is average, but varies by municipality. Here you’ll find all the important details.
All content about the Canton of AargauThurgau
The canton of Thurgau offers moderate tax rates and its own cantonal tax deductions. Here you will find all the information you need about filing a tax return in the canton of Thurgau.
All content about the Canton of ThurgauTicino
The canton of Ticino is the only entirely Italian-speaking canton in Switzerland. The tax burden varies by municipality but tends to be in the mid-range. Here you will find all the important information.
All content about the Canton of TicinoVaud
The canton of Vaud is the largest French-speaking canton in Switzerland. The tax burden is in the upper-middle range. Here you will find the most important information about filing your tax return.
All content about the Canton of VaudValais
The canton of Valais is bilingual (German and French) and offers relatively moderate tax rates. The tax burden varies by municipality. You can find all the details here.
All content about the Canton of ValaisNeuchâtel
The canton of Neuchâtel is located in western Switzerland and has its own tax regulations. The tax burden there is among the highest in Switzerland. Here you will find all the important information.
All content about the Canton of NeuchâtelGeneva
The Canton of Geneva is one of the most international cantons in Switzerland and has a comparatively high tax burden. Withholding tax plays a particularly important role here. You can find all the information here.
All content about the Canton of GenevaLaw
The Canton of Jura is Switzerland's youngest canton (founded in 1979) and has its own tax laws. The tax burden is on the higher end. Here you will find the most important information.
All content about the Canton of JuraFrequently Asked Questions About Taxes by Canton
We regularly receive these questions in connection with differences in cantonal tax laws.
Why do taxes vary from canton to canton?
In Switzerland, each canton has its own tax law. This means that tax rates, deductions, exemptions, and deadlines can vary from canton to canton. In addition, municipalities set their own tax rates, which further influence the effective tax burden. As a result, the tax burden can vary significantly even within a single canton.
What is the tax rate, and how does it affect my taxes?
The tax rate is a multiplier that each municipality sets individually. It is applied to the cantonal property tax and determines the actual tax burden in your municipality. A lower tax rate means a lower tax burden, while a higher tax rate means a higher one. The tax rate may change annually.
In which canton do I pay the least amount of taxes?
The cantons of Zug, Schwyz, and Nidwalden are consistently among the most tax-friendly cantons in Switzerland. However, your actual tax burden depends on many factors, such as your income, your assets, your marital status, and the specific municipality. It’s especially worth comparing options if you’re planning to move.
Can I change my canton of residence to save on taxes?
In principle, yes. However, you must actually move your primary residence to the new canton. A purely formal move without an actual change of residence will not be recognized by the tax authorities. In addition to taxes, be sure to consider the cost of living, real estate prices, and infrastructure.
Which deductions apply only in certain cantons?
Many deductions are similar throughout Switzerland, but the amounts and details vary. For example, flat-rate deductions for work-related expenses, child care costs, medical expenses, or insurance premiums vary significantly from canton to canton. Some cantons also offer special deductions that are not available in other cantons.
When do I need to file my tax return in each canton?
The deadlines for filing tax returns vary by canton. In many cantons, the regular deadline is March 31; in others, it is April 30 or even later. There are also different rules regarding deadline extensions. Be sure to find out the deadline for your canton well in advance to avoid late fees or fines.
What happens if you move to another canton during the year?
If you move to another canton during the tax year, you are generally considered a taxpayer as of December 31 in the canton where you reside. This means that the canton of your new residence will tax your total annual income. There is no prorated taxation between cantons.
Do I also have to pay municipal taxes in Switzerland?
Yes, in Switzerland you generally pay federal, cantonal, and municipal taxes. The municipal tax is calculated using the tax rate applied to the basic cantonal tax. Depending on the municipality, the municipal tax can account for a significant portion of your total tax burden.
How do I find out my municipality's tax rate?
You can usually find your municipality’s current tax rate on your municipality’s website or on the website of the cantonal tax office. Tax return forms also often include information on the applicable tax rate. At steuermacher.ch, you’ll also find overviews of the tax rates for the major cantons and municipalities.
Is it worth hiring a tax advisor, or is an online service enough?
For most individuals, a professional online tax service like steuermacher.ch is more than sufficient. The advantage: You benefit from the expertise of experienced tax professionals at an affordable price. A personal tax advisor may be useful for particularly complex cases, such as self-employment, international tax matters, or significant assets.