Tax comparison by commune 2026: tax on a CHF 100,000 salary
On a gross salary of CHF 100,000, a single person pays between CHF 5,197 (Baar, Zug) and CHF 19,283 (Les Verrières, Neuchâtel) in federal, cantonal and communal income tax in 2026, depending on the commune. That is a difference of CHF 14,086 a year. A family with two children and the same salary pays between CHF 0 (in 11 communes in the canton of Zug, e.g. Baar) and CHF 9,143 (Schelten). In half of the 2,110 communes a single person pays less than CHF 15,290.
The 15 communes with the lowest tax (single, CHF 100,000)
| Rank | Commune | Canton | Single CHF | Family CHF |
|---|---|---|---|---|
| 1 | Baar | Zug | 5,197 | 0 |
| 2 | Walchwil | Zug | 5,293 | 0 |
| 3 | Zug | Zug | 5,321 | 0 |
| 4 | Hünenberg | Zug | 5,349 | 0 |
| 5 | Steinhausen | Zug | 5,349 | 0 |
| 6 | Unterägeri | Zug | 5,349 | 0 |
| 7 | Cham | Zug | 5,377 | 0 |
| 8 | Oberägeri | Zug | 5,377 | 0 |
| 9 | Risch | Zug | 5,377 | 0 |
| 10 | Menzingen | Zug | 5,405 | 0 |
| 11 | Neuheim | Zug | 5,516 | 0 |
| 12 | Freienbach | Schwyz | 5,617 | 873 |
| 13 | Wollerau | Schwyz | 5,617 | 873 |
| 14 | Feusisberg | Schwyz | 5,730 | 898 |
| 15 | Altendorf | Schwyz | 6,765 | 1,129 |
The 15 communes with the highest tax (single, CHF 100,000)
| Rank | Commune | Canton | Single CHF | Family CHF |
|---|---|---|---|---|
| 2110 | Les Verrières | Neuchâtel | 19,283 | 8,603 |
| 2109 | Les Planchettes | Neuchâtel | 19,110 | 8,514 |
| 2108 | Cressier (NE) | Neuchâtel | 19,110 | 8,514 |
| 2107 | Val-de-Travers | Neuchâtel | 19,023 | 8,469 |
| 2106 | Les Ponts-de-Martel | Neuchâtel | 18,937 | 8,425 |
| 2105 | Le Cerneux-Péquignot | Neuchâtel | 18,937 | 8,425 |
| 2104 | La Sagne | Neuchâtel | 18,937 | 8,425 |
| 2103 | La Côte-aux-Fées | Neuchâtel | 18,937 | 8,425 |
| 2102 | La Chaux-du-Milieu | Neuchâtel | 18,937 | 8,425 |
| 2101 | La Chaux-de-Fonds | Neuchâtel | 18,937 | 8,425 |
| 2100 | La Brévine | Neuchâtel | 18,937 | 8,425 |
| 2099 | Brot-Plamboz | Neuchâtel | 18,937 | 8,425 |
| 2098 | Cornaux | Neuchâtel | 18,850 | 8,381 |
| 2097 | Schelten | Bern | 18,510 | 9,143 |
| 2096 | Le Locle | Neuchâtel | 18,417 | 8,159 |
Lowest and highest tax in each canton
Federal, cantonal and communal income tax for the 2026 tax year, without church tax and without wealth, calculated with the official tax calculator of the Federal Tax Administration (FTA/ESTV) and each commune’s tax rate. Single: 35 years old. Family: married, two children (10 and 8), one income. Gross salary CHF 100,000; the FTA calculator applies the usual deductions itself.
Keep calculating
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Frequently asked questions
Where do you pay the least tax on a CHF 100,000 salary?
In 2026 in Baar (Zug): CHF 5,197 for a single person. For a family with two children, least: CHF 0 (in 11 communes in the canton of Zug, e.g. Baar).
Where do you pay the most?
In Les Verrières (Neuchâtel): CHF 19,283 for a single person, 3.7 times as much as in Baar.
Why does tax differ within one canton?
Every commune sets its own tax rate (multiplier). Federal and cantonal tax are calculated the same way, but the communal part differs, so there are large gaps even within a single canton.
Is the amount exactly what I would pay?
No, it compares one fixed household. Your tax depends on deductions, wealth, religion and marital status. The FTA tax calculator lets you calculate your own situation.
Sources: FTA: tax calculator · Data as CSV · Data as JSON · SLI-2026-10-10.39
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