Moving from Zug to Zurich: what 31 December changes
In Zurich you pay more tax than in Zug: in the examples below, CHF 4,606 to CHF 11,093 a year. What counts is your tax residence on 31 December. Move on or before 31 December 2026 and you pay all of 2026 in Zurich. Move on or after 1 January 2027 and you still pay the lower tax in Zug for 2026, one year longer.
Taxes 2026 for the whole year
Federal, cantonal and municipal income tax, without church tax, without wealth. Federal tax is the same at both places.
| Household, gross income | in Zug (ZG) | in Zurich (ZH) | Moving by 31 December |
|---|---|---|---|
| Single, no children, CHF 80,000 | CHF 3,339 | CHF 7,945 | CHF 4,606 more |
| Single, no children, CHF 150,000 | CHF 12,833 | CHF 23,926 | CHF 11,093 more |
| Married, 2 children, two incomes, CHF 160,000 | CHF 2,866 | CHF 12,601 | CHF 9,735 more |
What this means
- Single, no children, CHF 80,000: move on or before 31 December 2026 and you pay CHF 4,606 more for the whole of 2026. Move on or after 1 January 2027 and you save this amount once.
- Single, no children, CHF 150,000: move on or before 31 December 2026 and you pay CHF 11,093 more for the whole of 2026. Move on or after 1 January 2027 and you save this amount once.
- Married, 2 children, two incomes, CHF 160,000: move on or before 31 December 2026 and you pay CHF 9,735 more for the whole of 2026. Move on or after 1 January 2027 and you save this amount once.
From 2027 you pay in Zurich either way. The difference then stays every year, as long as rates and income stay the same; the moving date only decides whether it already applies to 2026.
Calculate with your income
A different income, a different household or wealth? In the calculator, Zug and Zurich are already filled in. It calculates in your browser and stores nothing.
The rule
If you change canton within Switzerland, you pay income and wealth tax for the whole year in the canton where you live at the end of the year.
Move on or before 31 December 2026 and the new place applies for all of 2026. Move on or after 1 January 2027 and you still pay 2026 at the old place, and from 2027 at the new one.
Direct federal tax is the same everywhere; only the canton that collects it changes. The difference comes from cantonal and municipal tax. References: Art. 4b StHG, Art. 105 DBG.
Residence: what counts is where you actually live, intending to stay. The date you register with the municipality does not decide on its own, and a move on paper only does not count. (Art. 3 StHG)
How this is calculated
- The examples: gross salary from employment, no wealth and no real estate, with the same calculation as the calculator.
- Assumptions of the FTA statistics: gross salary from employment, age 35, children aged 3 and 10, with two incomes half each, no religious affiliation, standard deductions only. Pillar 3a, pension fund buy-ins, debt interest or high work expenses are missing.
- Calculation: income times the tax burden of the household type in the municipality, joined linearly between the data points, rounded to whole francs. Plus cantonal and municipal wealth tax for the chosen wealth level.
- Church tax: not in the figures. They are calculated without religious affiliation, like the FTA tax statistics. If you belong to a recognised church, church tax comes on top at both places.
- FTA tax data: Zug 2026, Zurich 2026.
Not covered
- Moving from or to another country: you are then taxable in Switzerland for only part of the year, and the calculation is different. (Art. 15 StHG, Art. 40 DBG)
- Withholding tax: if you are taxed at source (tax deducted directly from your salary, without an ordinary assessment), other rules apply. Please ask the tax office.
- Lump sum from a pension fund or pillar 3a: here it is not the end of the year that counts but your residence on the day the payment falls due. The calculator does not take this into account. (Art. 4b StHG, Art. 105 DBG)
Not tax advice. The figures are estimates with FTA data for typical households; what counts is the assessment by your tax office.