Taxes in the Canton of Zug: rates and deadlines (cross-border guide)

Context

Taxes in the Canton of Zug: rates and deadlines

In a nutshell

• Cantonal and municipal taxes in the Canton of Zug are managed by the cantonal tax administration.
• Rates and brackets vary depending on income category and residency.
• Allowable deductions can be claimed within the established delivery deadlines.
• The online portal of the cantonal tax administration provides detailed information on taxes.

Cantonal taxes

• The Canton of Zug applies a cantonal tax of 7.8% on taxable income, which varies depending on the income category and residency. For example, for a taxable income of CHF 50,000, the cantonal tax would be CHF 3,900 (7.8% of CHF 50,000).
• The rates for taxable income are as follows:

+ Taxable income up to CHF 20,000: 1.8% + Taxable income from CHF 20,001 to CHF 40,000: 3.3% + Taxable income from 40,001 to 60,000 CHF: 5.5% + Taxable income from CHF 60,001 to 80,000: 7.8% + Taxable income over CHF 80,000: 10.1%

Municipal taxes

• Municipal taxes in the Canton of Zug vary depending on the city or municipality in which you reside. For example, in Winterthur, the municipal tax is 11.5% on taxable income, while in Geneva it is 12.5%.
• The rates for the municipal tax are as follows:

+ Taxable income up to CHF 20,000: 2.5% + Taxable income from 20,001 to 40,000 CHF: 4.5% + Taxable income from 40,001 to 60,000 CHF: 6.5% +

Operational details

Key facts

• What: Cantonal and municipal taxes in the Canton of Zug.
• When: Rates and brackets vary by income category and residency.
• Where: Canton of Zug.
• Who: Cantonal tax administration.
• Amount: Not specified.
• Delivery Deadlines: Allowable deductions can be claimed within the established delivery deadlines.

Taxes in the Canton of Zug: rates and deadlines

The Canton of Zug is one of Switzerland's 26 cantons, known for its fast-growing economy and strategic location in the centre of the country. As in all Swiss cantons, taxes are also an important source of revenue for the public budget in the canton of Zug. In the following article, we will explore cantonal and municipal taxes in the Canton of Zug, including the applicable tiers and rates.

Cantonal taxes

Cantonal taxes in the Canton of Zug are established by the Federal Tax Act (LIF) of 1992, which provides for a progressive tax system. Rates vary depending on income category and residency. For example, residents of the Canton of Zug who have an annual income of up to CHF 20,000 are subject to a tax of 0.9%, while those with an annual income of over CHF100,000 are subject to a tax of 1.8%.

Municipal taxes

Municipal taxes in the Canton of Zug are established by the municipal laws of each city or municipality. Rates vary from

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Key points

Taxes in the Canton of Zug: rates and deadlines

• To claim the allowable deductions, you must complete the claim form and submit it within the established deadlines.
• The online portal of the cantonal tax administration provides detailed information on taxes and the procedures to be followed.
• You can consult the website of the cantonal tax administration for more information.

Income taxes

In the Canton of Zug, income taxes are calculated on the basis of the amount of the annual income. The maximum amount subject to taxation is CHF 20,000.00 for natural persons. For income above CHF 20,000.00, the tax is 10% on the first CHF5,000.00, 15% on the subsequent CHF 15,000.00 and 20% on the remaining sums.

For example, if a taxpayer has an annual income of CHF 80,000.00, their income tax will be CHF 18,000.00, calculated as follows:

• CHF 5,000.00 (10% = CHF 500.00)
• CHF 15,000.00 (15% = CHF2,250.00)
• CHF 60,000.00 (20% = CHF12,000.00)

Real Estate Taxes

Property taxes in the Canton of Zug are calculated on the basis of the value of the property. The tax rate varies depending on the intended use of the asset and its location.

For example, a property located in the city of Zug, used as a dwelling, is subject to a tax rate of 0.8% on its value. If the value of the asset is CHF 500,000.00, the tax will be CHF4,000.00.

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