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Ranking · Tax year 2026 · Source: ESTV
The lowest-tax municipality of every Swiss canton (2026)
There is no single comparable “lowest tax rate” across Switzerland: cantons use different base scales, so municipal multipliers are only comparable within a canton. The table below shows each canton’s lowest-multiplier municipality for 2026. Source: ESTV.
Tax rankings by canton
ESTV · 2026How we measure this
ESTVCantons define their own base tax scales, so a raw multiplier comparison across cantons is misleading — a “25” in Geneva and a “525” in Obwalden are percentages of entirely different bases. This page therefore lists each canton’s internal leader. A truly comparable national ranking requires effective tax burden at a reference income, which we plan to add from ESTV calculator data.
Frequently asked questions
- Are tax multipliers comparable between cantons?
- No. Every canton defines its own base tax scale, so multipliers are only meaningful within one canton. For cross-canton comparisons you need the effective tax burden at a given income.
- What is a tax multiplier (Steuerfuss)?
- The multiplier is the percentage of the cantonal base tax that a municipality levies. Your municipal income tax = base tax × municipal multiplier. Canton and church add their own multipliers on the same base.
- Is church tax included in this ranking?
- No — the ranking uses the pure municipal multiplier. Church tax multipliers (Protestant and Roman Catholic) are listed separately in the table and apply only to registered church members.