For members


REVEALED: These parts of Zurich have the highest income tax rates

With 162 municipalities in Zurich, Switzerland’s largest canton, there are plenty of different income tax rates that could apply.

A tram in the Swiss city of Zurich
There are 162 different municipalities in the Swiss city of Zurich - which can mean 162 different tax rates. Photo by Alexis Fauvet on Unsplash

In Switzerland, income tax is levied at a federal, cantonal and municipal level (with a few exceptions). 

In some cases there is little difference in the amount of income tax you would pay in different municipal areas or communes. However in others the difference could be so significant that it acts as an incentive to move area – particularly for the uber-wealthy. 

READ MORE: Which Swiss canton has the most millionaires?

Zurich, as Switzerland’s largest canton, has 162 municipalities. Some are urban, some suburban and some at least resemble rural Switzerland.

Please note that the following takes into account only the income tax levied at a municipal level. 

As already reported by The Local this year Zurich canton will cut taxes for the first time in two decades – although this will only result in a cut of around CHF15 per year.

Have your say: What will you do with Zurich’s tax cut money?

First things first, what is municipal taxation? 

In this case it refers to the income tax levied at a municipal (i.e. communal/local council) level. 

This does not take into account other taxes that can be levied as a consequence of living in a particular municipality, like property taxes. 

Municipal taxes are levied at the municipal level according to the applicable municipal tax quota (German: Gemeindesteuerfuss, French: coefficient de l’impôt communal), which in most cantons are expressed as a percentage of cantonal tax. 

Reader question: Can I deduct working-from-home costs from my Swiss taxes?

This is why you might see your municipality as having a 115 percent tax rate (or sometimes expressed as a decimal 1.15). 

Fortunately, this does not mean you need to pay 115 percent of your income to the municipality. 

Instead, it means in that municipality, you need to pay 115 percent of the cantonal tax. 

For instance, imagine the cantonal tax rate is 5 percent.

You earn CHF100,000 per year, then the cantonal tax will be CHF5,000 per year on the basis of your income.

Where the municipal tax is 115 percent, you will need to pay CHF5,750 in total (as this is 115 percent of CHF5,000). 

This amount covers both your cantonal and municipal taxes (i.e. you do not need to pay CHF5,750 to the council and to the canton). 

This percentage can often be lower than 100, for instance 85 percent (or 0.85). 

In this case, you would need to pay CHF4,250. 

Which Zurich municipalities have the highest income tax rate? 

OK, now that we’ve got the number crunching out of the way, we can look at the comparative tax rates of different parts of Zurich. 

These figures do not take into account church tax (which is a topic for another article). 

The highest municipal income tax rate of all 162 municipalities in Zurich is in Maschwanden, where residents pay 130 percent of council tax. 

ANALYSIS: Is Switzerland actually a tax haven?

This is followed by Wildberg (129%), Bachs (127%), Adlikon (126%) and Humlikon, Rifferswill, Schlatt and Winterthur (all 125%). 

At the other end of the scale, the lowest rate is 72 percent in Kilchberg. 

This is followed by Küsnacht (75%), Rüschlikon (75%), Winkel (76%) and Neerach (76%)

A full list of the tax rates of each of Zurich’s 162 municipalities can be found here. 

How has this changed? 

The tax rates changed over the past year at a municipal level. 

By and large things stayed the same, with the majority keeping their tax rates the same as in 2021. 

READ MORE: How wealthy foreigners can ‘buy’ a Swiss residence permit

There were however 27 municipalities which raised their taxes and 12 which decreased the tax burden for residents. 

The biggest increase came in Weisslingen, which raised taxes by ten percent. 

Oetwil an der Limmat and Bassersdorf both increased taxes by five percent. 

Dietlikon, in the central part of the canton, was the only canton to increase taxes in both 2021 and 2022. 

On the other side of the coin, the biggest decrease was in Stäfa (8%) and Stammheim (5%). 

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For members


Meals, commuting and ‘home office’: What can you claim on tax in Zurich?

Working from home has been mandatory in Zurich for much of the past tax year. What can you claim on tax - and what costs do you have to bear yourself?

Meals, commuting and 'home office': What can you claim on tax in Zurich?

On Thursday, February 17th, the Swiss government rolled back the working from home recommendation, meaning that working from home was purely up to employers for the first time since the start of the pandemic. 

Technological advances and the enduring legacy of the pandemic will see working from home – known in German as ‘Home Office’ – become more common in several industries in the coming years, which has clear tax implications. 

These can be relatively complex, particularly as many of the tax rules are in place at a cantonal level. 

Here’s an overview of what you can claim in Zurich – and what you cannot – when it comes to working from home. 

For a general guide on tax rules in Switzerland when it comes to working from home, check out the following link.

Reader question: Can I deduct working-from-home costs from my Swiss taxes?

Don’t live in Zurich – or want to know what costs other than working from home you can deduct? Check out the following extensive guide. 

EXPLAINED: What can I deduct from my tax bill in Switzerland?

What tax deductions can I have working from home in Zurich? 

Along with Zug, Geneva and Basel (both City and Country), Zurich allows residents to claim professional expenses as they would in a normal year, i.e. despite the Covid pandemic.

This means that you can claim meal costs and transport to work, even if you worked from home during this time. 

You can claim up to CHF15 per day, or 3,200 francs per year in Zurich. 

If you employer offers subsidised meals, you can claim a maximum of CHF7.50 per day (or CHF1,600)

Regarding transport costs, you can deduct up to CHF3,000 per year for your commute. 

This includes public transport, bicycles and mopeds. 

If you travel by private car, you can only deduct this if it is difficult to take public transport.

This is deemed to be the case if both your home and workplace are more than a kilometre from the nearest public transport stop, or if more than one hour is saved by travelling by car (per day). 

If you are unable to travel by public transport due to an injury, then you are permitted to deduct your car expenses. 

What about rent, electricity and other working-from-home expenses? 

While several Swiss cantons allow you to claim expenses of working from home like rent, electricity etc, Zurich authorities have expressly ruled this out. 

As the above costs (transport and meal allowances) have been kept in place, this is seen as a form of compromise. 

Taxpayers in Zurich are also able to claim the flat-rate deduction for all professional costs associated with working from home that are not covered by the employer, although this is only in relatively narrow scenarios. 

“This solution is advantageous for most taxpayers” say Zurich cantonal authorities. 

As with all our tax reports, this is intended as a guide only and should not take the place of qualified tax advice. More Zurich-specific information is available at this link.