Swiss Income tax by Canton
Swiss Income Tax by Canton — Overview & Canton Hubs (2025)
Swiss income tax is levied at three levels: federal, cantonal and communal. Each canton has its own progressive income tax tariff and municipal multipliers, so the effective tax burden varies significantly by canton and commune. Use the canton hubs below to access detailed guidance on rates, deductions, filing, special rules, examples and simplified calculators for each canton.
- Tax type: Cantonal + communal income tax, combined with federal income tax.
- System: Progressive tariff plus municipal multipliers (Steuerfüsse).
- Key drivers: taxable income, marital status, children, commune of residence.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive cantonal tariff and municipal multipliers.
- Key drivers: taxable income, family situation, place of residence.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive income tax with communal multipliers.
- Key drivers: income level, marital status, dependants, commune.
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- Tax type: Cantonal + communal income tax in addition to federal tax.
- System: Progressive income tax with communal multipliers.
- Key drivers: taxable income, family situation, location.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal income tax with communal multipliers and federal tax.
- System: Progressive tariffs by income and family status.
- Key drivers: income, deductions, commune of residence.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax (city of Basel and communes) plus federal tax.
- System: Progressive tariffs with communal multipliers.
- Key drivers: income level, marital status, deductions, commune.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax, plus federal tax.
- System: Progressive income tax with municipal multipliers.
- Key drivers: taxable income, family situation, commune.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax, plus federal tax.
- System: Progressive tariffs, with separate rates and allowances for families.
- Key drivers: income, family composition, commune, international situation.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax plus federal tax.
- System: Progressive tariffs and local multipliers.
- Key drivers: income, deductions, family status, commune.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax, plus federal tax.
- System: Progressive income tax with multiple municipal multipliers.
- Key drivers: income, deductions, family situation, commune.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax plus federal tax.
- System: Progressive tariffs with municipal multipliers.
- Key drivers: taxable income, deductions, family situation.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax, plus federal tax.
- System: Progressive income tax with communal multipliers.
- Key drivers: income, marital status, children, commune.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive tariffs with municipal multipliers.
- Key drivers: income level, deductions, commune, family situation.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive income tax with relatively low multipliers in many communes.
- Key drivers: taxable income, marital status, local tax factor.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive income tax, municipal multipliers by commune.
- Key drivers: income, deductions, commune, family situation.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal & communal income tax plus federal tax.
- System: Progressive income tax with municipal multipliers.
- Key drivers: income, deductions, residence in city vs. other communes.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax, plus federal tax.
- System: Progressive income tax, relatively competitive overall rates in many communes.
- Key drivers: income, deductions, commune choice, family situation.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax, plus federal tax.
- System: Progressive income tax with municipal multipliers.
- Key drivers: income, deductions, residence commune, family situation.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive income tax, municipal multipliers by commune.
- Key drivers: income, deductions, family, location.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive income tax with municipal multipliers.
- Key drivers: income, deductions, family situation, commune.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal & communal income tax, plus federal tax.
- System: Progressive income tax with municipal multipliers.
- Key drivers: income, cross-border elements (Italy), commune, family status.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal & communal income tax plus federal tax.
- System: Progressive income tax, local multipliers.
- Key drivers: income, deductions, family situation, commune of residence.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax plus federal tax.
- System: Progressive tariffs; effective burden varies materially by commune.
- Key drivers: income, deductions, commune, family status.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax, plus federal tax.
- System: Progressive income tax, varying municipal multipliers.
- Key drivers: income, deductions, property, commune, family.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal + communal income tax (among the lowest overall), plus federal tax.
- System: Progressive income tax with relatively low municipal multipliers.
- Key drivers: income, family situation, specific commune choice.
Rates · Deductions · Filing · Special rules · Examples · Calculator
- Tax type: Cantonal and communal income tax, plus federal tax.
- System: Progressive income tax; effective rate varies strongly between city of Zurich and surrounding communes.
- Key drivers: income, deductions, commune, family, cross-border employment where applicable.
Rates · Deductions · Filing · Special rules · Examples · Calculator
Disclaimer: This overview is indicative only. Effective Swiss income tax depends on your commune (tax multiplier), marital status, children, deductions, international situation and the exact cantonal and federal schedules for the relevant tax year. Always confirm current-year details in the linked canton hubs or directly with the cantonal/communal tax office.
Note: The canton hubs follow a standard structure (Rates, Deductions, Filing, Special rules, Examples, Calculator) to make comparisons easier. Content for some cantons may still be under construction and expanded over time.
Concerned about Swiss income tax in a specific canton? Contact us for tailored advice on Swiss income tax.