Zug tax tables 2026
The figures set by or for Zug for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Switzerland are on the national page.
- 2026-01-01 to 2026-12-31
- CHF
Income tax
Cantonal income tax tariff (Zug, Tarif 2025, unchanged): basic tariff
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 1'100 | 0.5% |
| CHF 1'100 to CHF 3'300 | 1% |
| CHF 3'300 to CHF 6'100 | 2% |
| CHF 6'100 to CHF 10'100 | 3% |
| CHF 10'100 to CHF 15'300 | 3.25% |
| CHF 15'300 to CHF 21'100 | 3.5% |
| CHF 21'100 to CHF 26'900 | 4% |
| CHF 26'900 to CHF 34'900 | 4.5% |
| CHF 34'900 to CHF 46'400 | 5.5% |
| CHF 46'400 to CHF 59'700 | 5.5% |
| CHF 59'700 to CHF 74'700 | 6.5% |
| CHF 74'700 to CHF 94'800 | 8% |
| CHF 94'800 to CHF 120'100 | 10% |
| CHF 120'100 to CHF 149'900 | 9% |
| Over CHF 149'900 | 8% |
Tariff vintage: Tarif 2025, unchanged, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Zug (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 35 StG · retrieved 2026-11-09
Cantonal income tax tariff (Zug, Tarif 2025, unchanged): married couples and single parents
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 2'200 | 0.5% |
| CHF 2'200 to CHF 6'600 | 1% |
| CHF 6'600 to CHF 12'200 | 2% |
| CHF 12'200 to CHF 20'200 | 3% |
| CHF 20'200 to CHF 30'600 | 3.25% |
| CHF 30'600 to CHF 42'200 | 3.5% |
| CHF 42'200 to CHF 53'800 | 4% |
| CHF 53'800 to CHF 69'800 | 4.5% |
| CHF 69'800 to CHF 92'800 | 5.5% |
| CHF 92'800 to CHF 119'400 | 5.5% |
| CHF 119'400 to CHF 149'400 | 6.5% |
| CHF 149'400 to CHF 189'600 | 8% |
| CHF 189'600 to CHF 240'200 | 10% |
| CHF 240'200 to CHF 299'800 | 9% |
| Over CHF 299'800 | 8% |
Tariff vintage: Tarif 2025, unchanged, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Zug (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 35 StG · retrieved 2026-11-09
Tariff rules (Zug)
| Item | Value |
|---|---|
| Tariff vintage | Tarif 2025, unchanged, per ESTV Kantonsblatt (Stand Februar 2026) |
| Married couples and single parents | Married couples, and single parents living alone with their children or supported persons, use the separate tariff (§ 35 Abs. 2 StG) |
Source: ESTV Kantonsblatt Zug (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 35 StG · retrieved 2026-11-09
Multipliers 2026: canton, cantonal capital (Zug; other communes differ) and church tax
| Item | Value |
|---|---|
| Cantonal multiplier (multiple of the simple tax) | 0.78 |
| Communal multiplier: Zug (cantonal capital; other communes differ) | 0.52 |
| Church tax, Reformed (multiple of the simple tax) | 0.06 |
| Church tax, Roman Catholic (multiple of the simple tax) | 0.0595 |
Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Zug; other communes in Zug set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).
Source: ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
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Official sources
- ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
- ESTV Kantonsblatt Zug (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 35 StG · retrieved 2026-11-09
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