Capital withdrawal: the tax in all 2,110 communes
If you take CHF 500,000 from your pension fund or pillar 3a as a lump sum, as a single person you pay between CHF 22,701 (Rongellen, Grisons) and CHF 51,753 (Fontenais, Jura) in tax in 2026, depending on the commune; the median is CHF 40,558. For a married couple the median is CHF 36,883. Lump-sum pension benefits are taxed on their own, as a full annual tax; the federal tax is one fifth of the ordinary rate (StHG Art. 11, DBG Art. 38).
How the tax grows with the capital (median of all communes)
| Capital | Single CHF | in % | Married CHF | in % |
|---|---|---|---|---|
| CHF 100,000 | 4,577 | 4.6 % | 3,794 | 3.8 % |
| CHF 250,000 | 16,626 | 6.7 % | 14,875 | 5.9 % |
| CHF 500,000 | 40,558 | 8.1 % | 36,883 | 7.4 % |
| CHF 1,000,000 | 89,611 | 9.0 % | 84,163 | 8.4 % |
The 15 communes with the lowest tax (single, CHF 500,000)
| Rank | Commune | Canton | Single CHF | Married CHF |
|---|---|---|---|---|
| 1 | Rongellen | Grisons | 22,701 | 19,326 |
| 2 | Freienbach | Schwyz | 23,551 | 20,554 |
| 3 | Wollerau | Schwyz | 23,551 | 20,554 |
| 4 | Hergiswil (NW) | Nidwalden | 23,594 | 23,266 |
| 5 | Laax | Grisons | 23,701 | 20,076 |
| 6 | Buchberg | Schaffhausen | 23,866 | 23,541 |
| 7 | Feusisberg | Schwyz | 23,926 | 20,852 |
| 8 | Stetten (SH) | Schaffhausen | 24,460 | 24,135 |
| 9 | La Punt Chamues-ch | Grisons | 24,601 | 20,751 |
| 10 | Ennetbürgen | Nidwalden | 24,625 | 24,296 |
| 11 | Celerina/Schlarigna | Grisons | 24,701 | 20,826 |
| 12 | Schluein | Grisons | 24,701 | 20,826 |
| 13 | Silvaplana | Grisons | 25,201 | 21,201 |
| 14 | St. Moritz | Grisons | 25,201 | 21,201 |
| 15 | Beckenried | Nidwalden | 25,621 | 25,293 |
The 15 communes with the highest tax (single, CHF 500,000)
| Rank | Commune | Canton | Single CHF | Married CHF |
|---|---|---|---|---|
| 2110 | Fontenais | Jura | 51,753 | 42,207 |
| 2109 | Coeuve | Jura | 51,753 | 42,207 |
| 2108 | Basse-Allaine | Jura | 51,753 | 42,207 |
| 2107 | Trogen | Appenzell Outer Rhodes | 51,654 | 41,041 |
| 2106 | Vendlincourt | Jura | 51,356 | 41,899 |
| 2105 | Saignelégier | Jura | 51,356 | 41,899 |
| 2104 | Moutier | Jura | 51,356 | 41,899 |
| 2103 | Fahy | Jura | 51,356 | 41,899 |
| 2102 | Soubey | Jura | 50,959 | 41,591 |
| 2101 | Saint-Brais | Jura | 50,959 | 41,591 |
| 2100 | Movelier | Jura | 50,959 | 41,591 |
| 2099 | Mervelier | Jura | 50,959 | 41,591 |
| 2098 | Grandfontaine | Jura | 50,959 | 41,591 |
| 2097 | Courrendlin | Jura | 50,959 | 41,591 |
| 2096 | Bure | Jura | 50,959 | 41,591 |
Lowest and highest tax in each canton (single, CHF 500,000)
Federal, cantonal and communal tax on a lump-sum pension benefit in the 2026 tax year, without church tax, calculated with the official FTA (FTA) tax calculator and each commune’s tax rate; payment at 65. Several lump sums in the same year are added together.
Next
Pillar 3a: tax saving and tax on withdrawal →
Leaving Switzerland: pension fund, 3a and AHV →
Tax comparison by commune: income tax →
Frequently asked questions
How much tax is due on a capital withdrawal?
On CHF 500,000 a single person pays a median of CHF 40,558 across all communes in 2026, and CHF 4,577 on CHF 100,000. The amount depends strongly on the canton and commune.
Where is a capital withdrawal taxed least?
For CHF 500,000 (single) in Rongellen, Grisons: CHF 22,701. The most expensive is Fontenais (Jura): CHF 51,753.
Should I spread withdrawals over several years?
The tax is progressive and withdrawals in the same year are added together. Taking the pension fund and pillar 3a in different years can therefore lower the tax; the rules of the pension fund and the canton apply.
Is the amount exactly what I would pay?
No, it compares fixed cases. Religion, marital status and other withdrawals in the same year change the tax. You can calculate your own case with the FTA tax calculator.
Sources: FTA: tax calculator · Data as CSV · Data as JSON · SLI-2026-10-10.39
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