Which Swiss canton has the lowest taxes — Zug, Zurich or Geneva?

Zug is consistently Switzerland's lowest-tax canton for both individuals and companies. A single person earning CHF 100,000 pays roughly CHF 8,000-10,000 in total cantonal, communal, and federal tax in Zug — compared to CHF 18,000-22,000 in Geneva and CHF 14,000-16,000 in Zurich city. The difference grows significantly at higher incomes.

Other low-tax cantons include Schwyz, Nidwalden, Obwalden, and Uri. Geneva and Vaud are among the highest, largely due to higher communal rates and more generous public services. The municipality within a canton also matters — Wollerau in Schwyz, for instance, is one of the cheapest places to live in Switzerland for high earners.

For companies, Zug has a combined effective corporate tax rate of around 11.9%, while Geneva sits closer to 13.9% and Zurich around 19.7%. Many international corporations have their Swiss holding companies in Zug for this reason.

This is general information only, not professional tax advice. Consult a qualified tax professional for your specific situation.