Zug Wealth Tax Rates
Zug Wealth Tax: Rates & Municipal Multipliers
Understand how Zug’s progressive cantonal base combines with each municipality’s multiplier to deliver one of Switzerland’s lowest effective wealth tax burdens.
Wealth tax in Zug is computed on your taxable net wealth at 31 December. First, a cantonal progressive base is applied, and then the result is multiplied by your municipality’s annual tax rate (Steuerfuss). An optional church component may apply to registered members.
This page explains (i) the cantonal progression, (ii) how municipal multipliers work in practice, and (iii) what the combined effect looks like at common net-worth levels.
Cantonal Progressive Schedule (Overview)
Zug applies a modest progression compared to larger cantons. The base is calculated on taxable net wealth (after allowances and deductible debts). The figures below are illustrative to show shape and magnitude; always use the official tables for filing.
| Taxable Net Wealth (CHF) | Illustrative Cantonal Base (CHF) | Approx. Marginal Band |
|---|---|---|
| Up to allowance threshold | 0 | 0% |
| 100,000 | ≈ 200 | ~0.20% |
| 500,000 | ≈ 900 | ~0.18–0.20% |
| 1,000,000 | ≈ 1,900 | ~0.19–0.22% |
| 3,000,000 | ≈ 6,600 | ~0.20–0.24% |
Indicative values for planning. Use current-year official Zug tariff for your return.
Municipal Multipliers in Zug
Each Zug municipality sets a multiplier (e.g., 0.65 = 65%) applied to the cantonal base. Many communes in Zug maintain multipliers well below 1.00, which is a key reason for the canton’s attractive effective rates.
| Municipality (examples) | Illustrative Multiplier | Comment |
|---|---|---|
| City of Zug | ≈ 0.70 | Urban services with still-low effective wealth tax |
| Baar | ≈ 0.65 | Popular for families and commuters |
| Cham | ≈ 0.60 | Consistently competitive multiplier |
| Risch/Rotkreuz | ≈ 0.65 | Corporate hubs; attractive for executives |
| Walchwil | ≈ 0.60 | Lakeside, premium residential |
Multipliers above are indicative and change periodically. Check your commune’s published rate for the filing year.
Combined Effective Burden — Examples
The total wealth tax is the cantonal base × (1 + municipal multiplier + church, if applicable). The table below shows ballpark totals excluding church tax and assumes standard allowances already applied.
| Taxable Net Wealth (CHF) | Municipality @ 0.60 | Municipality @ 0.70 | Approx. Effective % |
|---|---|---|---|
| 500,000 | ≈ 900 × 1.60 = CHF 1,440 | ≈ 900 × 1.70 = CHF 1,530 | ~0.29%–0.31% |
| 1,000,000 | ≈ 1,900 × 1.60 = CHF 3,040 | ≈ 1,900 × 1.70 = CHF 3,230 | ~0.30%–0.32% |
| 3,000,000 | ≈ 6,600 × 1.60 = CHF 10,560 | ≈ 6,600 × 1.70 = CHF 11,220 | ~0.35%–0.37% |
Notes & Caveats
- Allowances matter: Personal exemptions and children’s add-ons reduce taxable wealth before the tariff is applied. See Allowances & Deductions.
- Debt reduces the base: Mortgages and enforceable loans outstanding on 31 December are deductible. Cross-canton assets require allocation. See Allowances.
- Valuation drives outcomes: Use accepted methods for real estate, securities and private companies. See Valuation Rules.
- Church component: Applies only to members of recognised communities; not shown in examples above.