myFIREplan.ch

Taxes by canton

FIRE and taxes in the 26 cantons

Where you live decides a large part of your tax bill in early retirement. Here are all 26 cantons side by side, at the amounts an early retiree actually has.

Yearly tax in CHF for a single person in each cantonal capital, tax year 2026, without church tax; lump sum: one-off tax at 65. Sorted by tax on the salary.
CantonSalary CHF 120’000Pensions CHF 60’000Wealth CHF 1’000’000Lump sum CHF 500’000
Zug ZugCHF 7’927CHF 1’994CHF 917CHF 28’253
Schwyz SchwyzCHF 11’264CHF 4’519CHF 1’497CHF 31’876
Appenzell Innerrhoden AppenzellCHF 13’904CHF 5’885CHF 2’166CHF 25’701
Obwalden SarnenCHF 14’700CHF 6’660CHF 1’387CHF 36’097
Uri Altdorf (UR)CHF 15’002CHF 6’479CHF 1’743CHF 29’026
Nidwalden StansCHF 15’101CHF 6’339CHF 1’197CHF 27’546
Lucerne LuzernCHF 15’205CHF 6’426CHF 2’038CHF 29’757
Schaffhausen SchaffhausenCHF 15’726CHF 5’928CHF 2’647CHF 26’242
Zurich ZürichCHF 16’346CHF 5’784CHF 2’002CHF 35’068
Aargau AarauCHF 16’750CHF 6’374CHF 2’323CHF 39’899
Graubünden ChurCHF 17’167CHF 6’495CHF 2’849CHF 28’501
Thurgau FrauenfeldCHF 17’439CHF 7’196CHF 2’485CHF 40’621
Glarus GlarusCHF 17’440CHF 6’892CHF 3’338CHF 34’641
Appenzell Ausserrhoden HerisauCHF 19’219CHF 7’956CHF 3’673CHF 49’543
Basel-Stadt BaselCHF 19’587CHF 7’482CHF 5’758CHF 47’251
Ticino BellinzonaCHF 19’716CHF 7’429CHF 4’458CHF 35’342
Valais SionCHF 19’814CHF 7’177CHF 5’014CHF 43’921
St. Gallen St. GallenCHF 20’327CHF 7’962CHF 3’821CHF 37’231
Jura DelémontCHF 21’051CHF 8’714CHF 3’914CHF 48’183
Geneva GenèveCHF 21’123CHF 5’820CHF 4’546CHF 37’051
Solothurn SolothurnCHF 21’272CHF 8’644CHF 2’031CHF 38’851
Bern BernCHF 21’656CHF 9’181CHF 4’027CHF 41’259
Fribourg FribourgCHF 21’789CHF 8’906CHF 4’932CHF 46’501
Vaud LausanneCHF 22’384CHF 9’377CHF 6’391CHF 41’947
Basel-Landschaft LiestalCHF 22’782CHF 8’217CHF 4’278CHF 33’601
Neuchâtel NeuchâtelCHF 23’893CHF 10’013CHF 6’804CHF 42’276

Why the canton matters when you live from savings

An early retiree typically has little income and a lot of savings, so three taxes matter most:

  • Wealth tax on your savings, every year. On CHF 1 million it ranges from under CHF 1’000 to almost CHF 7’000 a year between cantonal capitals.
  • Income tax on AHV, pension-fund pensions and investment income (dividends and interest; private capital gains are tax-free).
  • One-off tax on lump sums from the pension fund and Pillar 3a, taxed separately at a reduced rate. Spreading withdrawals over several years usually lowers it.

The calculator uses these figures when you choose a canton: open the calculator and pick your canton under "Retirement". Taxes in early retirement explains the levers.

How the figures are made

All amounts come from the Federal Tax Administration’s tax calculator for tax year 2026: total federal, cantonal and communal tax in each cantonal capital, without church tax. Salary means gross salary of an employee with the standard deductions; pensions means gross pension income at 65; wealth means net wealth after debts; lump sums are paid at 65. Each canton page shows the same amounts for a married couple with one income.

What they leave out

Municipal differences, children, church tax, your own deductions, and next year’s tariffs. Use them to compare cantons and to see the order of magnitude, then check the details with your canton.

Income tax on a gross salary of CHF 120’000, single person, in each cantonal capital
  1. ZugCHF 7’927
  2. SchwyzCHF 11’264
  3. Appenzell InnerrhodenCHF 13’904
  4. ObwaldenCHF 14’700
  5. UriCHF 15’002
  6. NidwaldenCHF 15’101
  7. LucerneCHF 15’205
  8. SchaffhausenCHF 15’726
  9. ZurichCHF 16’346
  10. AargauCHF 16’750
  11. GraubündenCHF 17’167
  12. ThurgauCHF 17’439
  13. GlarusCHF 17’440
  14. Appenzell AusserrhodenCHF 19’219
  15. Basel-StadtCHF 19’587
  16. TicinoCHF 19’716
  17. ValaisCHF 19’814
  18. St. GallenCHF 20’327
  19. JuraCHF 21’051
  20. GenevaCHF 21’123
  21. SolothurnCHF 21’272
  22. BernCHF 21’656
  23. FribourgCHF 21’789
  24. VaudCHF 22’384
  25. Basel-LandschaftCHF 22’782
  26. NeuchâtelCHF 23’893

Swiss median: CHF 18’330

Frequently asked questions

Can I move to another canton before taking a lump sum?

Lump sums are taxed by the canton where you live when they are paid out, and income and wealth tax by your residence at the end of the year. A real move counts; check the rules on tax residence with both cantons before you plan around it.

Why does my municipality matter?

Cantons let municipalities set their own multiplier, so tax can differ noticeably within one canton. These figures are for the cantonal capital; the federal tax calculator covers every municipality.

Is the cost of living included?

No. Rent and health insurance premiums also differ a lot between cantons and often matter more than tax. Put your real costs into the calculator.

Cantonal tax offices