Different tax rates apply in the individual Swiss cantons. This is due to the fact that the cantons can independently determine their tax rates, the deadlines for filing the tax return and the regulations for the tax. The tax rates change every year. Individuals in the individual cantons are not only taxed at the cantonal level. The federal government and individual municipalities also collect taxes. The tax burden also differs across municipalities. The municipalities determine their municipal tax rates and report them to the cantonal tax administration.
Overview of tax rates in the individual cantons in 2022
The overview shows the tax rates for individuals in the individual Swiss cantons for 2022. The differences are serious. Some of the tax rates deviate sharply upward or downward from the average cantonal tax rate, which is 33.6 percent in 2022. The tax burden in the individual municipalities of the cantons may also deviate upwards or downwards from the cantonal tax rate.
The tax rates in the Swiss cantons in 2022 are as follows:
Zug most favorable canton in Switzerland
In Canton Zug has the lowest tax rate in the whole of Switzerland at 22.2 percent.
The highest load is 23.1 percent and applies in various municipalities. In the municipality of Baar, the tax burden is the lowest at 22.1 percent. In Zug, a reduced cantonal tax rate of 80 percent applies until 2023.
Appenzell Innerrhoden fiscally attractive
Appenzell Innerrhoden is the canton with the second lowest tax burden, as the tax rate is 23.8 percent. The burden is highest in the municipality of Oberegg with 27.1 percent, while the burden is lowest in the municipality of Appenzell with 23.8 percent.
Obwalden third most favorable canton
With a tax rate of 24.3 percent, the canton of Obwalden ranks third when it comes to low tax rates. The highest burden, 26.5 percent, applies in the municipality of Giswil. At 24.3 percent, the burden is lowest in the municipality of Sarnen. The cantonal tax rate was increased by 0.1 units in the canton of Obwalden for the tax years 2020 to 2024.
Canton Nidwalden, Uri and Schwyz at 25.3 percent
Nidwalden has a tax rate of 25.3 percent. The tax burden is highest in the municipality of Wolfenschiessen at 25.7 percent. It is lowest in the municipality of Hergiswil at 22.5 percent.
The canton of Uri also has a tax rate of 25.3 percent. Various municipalities have a high tax rate of 27.1 percent. At 25.0 percent, the tax rate is lowest in the municipality of Seedorf.
The canton of Schwyz also has a tax rate of 25.3 percent. In the municipality of Illgau, the tax burden is highest at 25.9 percent. The lowest tax rate is recorded by various municipalities at 20.4 percent.
Schaffhausen, Lucerne and Appenzell Ausserrhoden with 30 to 40 percent tax rate
The canton of Schaffhausen has a tax rate of 30.0 percent. In various municipalities, the tax rate is the highest at 32.4 percent. The lowest tax rate applies in Stetten at 27.2 percent.
The canton of Lucerne has a tax rate of 30.6 percent. Various municipalities have a high tax rate of 34.3 percent. The tax rate in the municipality of Stetten is the lowest at 27.2 percent. In the canton of Lucerne, the total amount of cantonal income tax may not exceed 22.8 percent for single persons without support obligations and 22.4 percent for others from taxable income.
In the canton of Appenzell Ausserrhoden, a tax rate of 30.7 percentapplies. In the municipality of Hundwil, the burden is highest at 32.3 percent. The lowest tax burden applies in the municipality of Teufen at 27.4 percent.
Canton Glarus at 31.1 percent and Thurgau at 31.7 percent
The canton of Glarus has a tax rate of 31.1 percent. In the municipality of Glarus Nord, the tax burden is highest at 32.0 percent. The municipality of Glarus has the lowest tax burden at 31.1 percent.
The tax rate in the canton of Thurgau is 31.7 percent. At 34.9 percent, the tax burden is highest in the municipality of Arbon. It is lowest in various municipalities at 28.3 percent.
Graubünden and St. Gallen below average in tax rate
In the canton of Graubünden, a tax rate of 32.2 percent applies. In the municipality of Furna, the tax rate is the highest at 36.8 percent. The lowest tax burden applies in the canton of Rongellen with 25.8 percent.
The canton of St. Gallen records a tax rate of 32.8 percent. The highest tax burden is in the municipality of Wartau with 34.5 percent, while the lowest burden is in various municipalities with 26.5 percent.
Canton of Solothurn only average in terms of tax
In the canton of Solothurn, the tax rate is 33.7 percent, just 0.1 percentage point above the Swiss average. At 37.1 percent, the tax burden is highest in the municipality of Holderbank. In the municipality of Kammersrohr, the tax rate is the lowest at 29.2 percent.
Aargau and Fribourg more expensive than average
The canton of Aargau has a tax rate of 34.5 percent. Various municipalities have the highest tax burden at 37.8 percent. The municipality of Geltwil has the lowest tax burden at 29.3 percent.#
In the canton of Fribourg, the tax rate is 35.3 percent. The municipality of Jaun has the highest tax rate at 38.0 percent, while the municipality of Greng has the lowest tax rate at 28.8 percent.
Valais, Neuchâtel, Jura and Zurich still below 40 percent tax rate
The canton of Valais has a tax rate of 36.5 percent. In the municipality of Leukerbad, the tax rate is the highest at 40.5 percent. In various municipalities, only a 35.5 percent tax rate applies.
The tax rate in the canton of Neuchâtel is 38.1 percent. Various municipalities have the highest tax rate of 40.1 percent. The lowest tax rate is in the municipality of Milvignes, at 37.8 percent.
The canton of Jura has a tax rate of 39.0 percent. In various municipalities, the tax rate is the highest at 41.6 percent. The lowest tax rate is in the municipality of Les Breuleux, at 36.1 percent.
In the canton of Zurich, the tax rate is 39.8 percent. The tax burden is highest in various municipalities at 41.1 percent. The lowest tax burden applies in the municipality of Kilchberg at 33.7 percent.
Ticino and Basel-Stadt with 40.1 and 40.5 percent, respectively.
The canton of Ticino has a tax rate of 40.1 percent. In various municipalities, the tax rate is 41.2 percent. The lowest tax burden is in the municipality of Castel San Pietro, at 34.4 percent.
Basel-Stadt has a tax rate of 40.5 percent. The municipality of Basel has the highest tax burden at 40.5 percent. In the municipality of Bettingen, the tax burden is the lowest at 36.9 percent.
Tax rates for Bern and Vaud
The canton of Bern has a tax rate of 41.2 percent. The highest tax burden applies in the municipality of Schelten at 45.5 percent. The lowest tax rate is 36.9 percent in the municipality of Deisswil.
The canton of Vaud has a tax rate of 41.5 percent. In individual municipalities, the tax rate does not differ.
Basel Landschaft significantly more expensive than Basel City
With a tax rate of 42.2 percent, Basel-Landschaft isthe canton with the second-highest tax burden. Compared to the canton of Basel Stadt, Basel Landschaft is 1.7 percentage points more expensive. Waldenburg has the highest tax rate at 43.1 percent. Several municipalities have tax rates as low as 38.5 percent.
Swiss pay the most income tax in Geneva
The canton of Geneva has thehighest tax rate at 45.0 percent. Several municipalities even have a tax rate of 46 percent. The municipality of Genthod has the lowest tax burden at 41.1 percent. The maximum tax burden due to income and wealth tax in the canton of Geneva is 60 percent of taxable income.
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