The Swiss tax landscape is federal — federal government, canton, and municipality levy independently. What a serious tax calculation requires can only be provided by the Federal Tax Administration. Here you find the direct link — and our overview for initial orientation.
The official ESTV tax calculator covers all 26 cantons and over 2,200 municipalities, with current rates for income, wealth, marital status, denomination, and children. It is free, multilingual, and maintained directly by the Swiss Federal Tax Administration — the only authoritative source for individual tax calculations.
Open ESTV Tax Calculator ↗The following table shows top income tax rates at the cantonal capital for 2024 — federal, cantonal, and municipal combined, for single and married high-income earners. Suitable for initial orientation; individual calculations require the ESTV calculator or professional tax advisory.
| Canton | Capital | Top Rate Single | Top Rate Married | Lump-Sum Tax | Category |
|---|---|---|---|---|---|
| Schwyz | Schwyz | 22.59 % | 20.50 % | Yes | Tax-optimal |
| Zug | Zug | 22.67 % | 20.30 % | Yes | Tax-optimal |
| Nidwalden | Stans | 24.30 % | 22.20 % | Yes | Tax-optimal |
| Obwalden | Sarnen | 24.50 % | 22.40 % | Yes | Tax-optimal |
| Appenzell Innerrhoden | Appenzell | 25.00 % | 22.80 % | Yes | Tax-favourable |
| Uri | Altdorf | 25.30 % | 23.00 % | Yes | Tax-favourable |
| Lucerne | Lucerne | 28.10 % | 25.30 % | Yes | Middle range |
| Glarus | Glarus | 29.20 % | 26.40 % | Yes | Middle range |
| Thurgau | Frauenfeld | 30.00 % | 27.20 % | Yes | Middle range |
| Schaffhausen | Schaffhausen | 30.20 % | 27.40 % | No | Middle range |
| Aargau | Aarau | 31.00 % | 28.20 % | Yes | Middle range |
| St. Gallen | St. Gallen | 31.20 % | 28.40 % | Yes | Middle range |
| Graubünden | Chur | 31.50 % | 28.50 % | Yes | Middle range |
| Solothurn | Solothurn | 32.50 % | 29.50 % | Yes | Middle range |
| Valais | Sion | 32.80 % | 29.80 % | Yes | Middle range |
| Ticino | Bellinzona | 33.50 % | 30.50 % | Yes | Middle range |
| Appenzell Ausserrhoden | Herisau | 33.80 % | 30.80 % | No | Middle range |
| Fribourg | Fribourg | 34.20 % | 31.20 % | Yes | Middle range |
| Zurich | Zurich | 34.70 % | 31.70 % | No | Middle range |
| Basel-Country | Liestal | 35.20 % | 32.20 % | No | Middle range |
| Basel-City | Basel | 35.50 % | 32.50 % | No | Middle range |
| Jura | Delémont | 36.50 % | 33.50 % | Yes | High |
| Neuchâtel | Neuchâtel | 38.90 % | 35.90 % | Yes | High |
| Bern | Bern | 41.07 % | 38.00 % | Yes | High |
| Vaud | Lausanne | 41.50 % | 38.30 % | Yes | High |
| Geneva | Geneva | 43.33 % | 40.30 % | Yes | High |
Taxation based on expenditure (also called "Forfait fiscal" in French or "Pauschalbesteuerung" in German) is a special regime for wealthy private individuals from abroad who relocate their residence to Switzerland for the first time. Instead of being taxed on worldwide income and wealth, taxation is based on annual living expenses.
Requirements: No Swiss citizenship, no employment in Switzerland, first-time unlimited tax liability or return after at least 10 years of absence. Federal minimum tax base: CHF 434,700 (2024); cantonal typically CHF 400,000–700,000.
Not available in: Zurich (since 2010), Schaffhausen (2014), Basel-Country (2012), Basel-City (2010), Appenzell Ausserrhoden (2014). These cantons abolished the system by referendum.
⚠ Complex topic — legal advisory recommended
The ESTV calculator provides numbers. A sound location decision requires more — embedding the numbers in your concrete life and business situation. This is where we come in.
The tax rates shown in this overview serve exclusively for initial orientation and do not replace professional tax advisory. These are top rates for high incomes at the cantonal capital — your effective burden may differ significantly.
Sources: KPMG Swiss Tax Report 2024, NZZ Tax Comparison 2024. As of 2024. Tax rates change annually — for current and individual calculations please use the official ESTV tax calculator.
Heeb Consulting does not provide tax advisory within the meaning of Swiss tax law (StHG/DBG). For binding tax information, please contact a qualified tax advisor or the relevant cantonal tax administration.
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