Individuals — canton comparison

Income and wealth tax side by side — for your situation and your figures. · 2026 / 2027

IndividualIncome & wealth tax CompanyProfit & capital tax Holding structureOwner + entities

Indicative figures for modelling only. Verify with the competent tax administration before relying on them.

Planning year

Federal income tariff 2026: official ESTV table. Cantonal and wealth models are calibrated to 2026 benchmarks. Municipality, child, church-tax and social assumptions remain simplified.

Check the official reference ↗

Person details

Name (optional)

Marital status

Number of children

Age (for the pension fund BVG)

Liable to church tax

Current tax residence (country)

Valuation (circular 28)

Country of incorporation (registered office)

Company's place of effective management

Canton of the company's seat (profit tax)

Currency of the company accounts

KS 28 valuation model

Canton default — Model 1: AG AI AR BE BL BS FR GL GR JU LU NW SH SO SZ TI UR VS ZH; Model 2: GE NE OW SG TG VD ZG. The company may elect the other model (binding for 5 years).

Profit year n (latest)

CHF

Profit year n−1

CHF

A blank / 0 year counts as zero profit.

Net assets (equity)

CHF

Capitalisation rate 10.00 % for CHF (KS 28, valuation year 2025)

Ownership %

Minority holding (<50 %) — 30 % discount

Shareholding value (shares)

CHF

Swiss practitioner method: (2 × earnings value + net assets) / 3. Or enter the taxable value directly. Counts as wealth in every scenario.

Exit valuation (market value, for exit taxes)

Paid-in capital + capital contribution reserves (KER)

CHF

Exit taxes use a market value, not the KS 28 wealth formula. Owner-dependent goodwill (your clients, your work) is not transferable — then choose book value. Paid-in capital + KER are repaid free of the 35% withholding tax.

Scenarios

Taxable income (salary)

CHF

ANOBAG (employer with no CH presence)

Dividend

CHF

Portfolio income (dividends < 10 % stakes, interest) — fully taxed

CHF

Taxable wealth

CHF

Home size (m²)

Optional owned-home size for the world comparison. Leave blank to exclude ownership costs. Estimates need local price data; this does not change the Swiss income and wealth tax calculation.

Dividends from qualifying participations (≥10 %) — partially taxed (federal 70 %, canton’s own rate). Salary is net of AHV/ALV (2026); ANOBAG = both contribution halves.

Locations compared

ZugZug
SchwyzSchwyz
LucerneLuzern
ZurichZürich
GenevaGenève
BernBern

Home canton (baseline)

Enter a profit or equity figure to see the comparison.

Indicative figures. Cantonal/communal tax modelled; child deductions simplified.