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Canton Zug · tax year 2025

Your Zug tax return, 2025

What Zug charges on your salary, what each of its 11 communes costs, and where its limits differ from federal law.

Filing app
eTax.zug
Deadline
30 April 2026Ask online at zg.ch; requests to 31 December 2026 count as granted unless refused, and a later date needs a written, reasoned request and costs CHF 35.
Communes
11Municipal rates from 51% to 65%

Your commune moves the bill more than you think

The canton levies its tax, then each commune adds its own rate on the same base. These bills come from the federal tax administration's 2025 calculator.

Household
Children
Gross salary

Zug · capital, 52.11%

CHF 5’536

Federal CHF 1’705 · Canton CHF 2’342 · Commune and personal tax CHF 1’489

Baar · lowest rate, 51%

CHF 5’504

Federal CHF 1’705 · Canton CHF 2’342 · Commune and personal tax CHF 1’457 · CHF 32 less than Zug

Neuheim · highest rate, 65%

CHF 5’904

Federal CHF 1’705 · Canton CHF 2’342 · Commune and personal tax CHF 1’857 · CHF 368 more than Zug

  • Federal
  • Canton
  • Commune and personal tax
Estimated income tax in each commune

Hover or tap a commune.

Tap a commune to see its bill.

All 11 communes by municipal rate

Each dot is a commune. Zug is marked.

55%60%65%Zug 52.11%

Lowest: Baar 51%Highest: Neuheim 65%

Income tax figures: federal tax administration calculator, tax year 2025, retrieved 2026-09-16. One earner aged 35, employment income, no wealth, no church tax, and the standard deductions the calculator applies.

Bills for Zug, Baar and Neuheim are the calculator's own. Every other commune is scaled from the capital's base tax by that commune's rate, which matched the calculator to within CHF 40 where we checked.

Municipal rates: federal tax administration, tax year 2025. Boundaries: swisstopo.

Where Zug is not the federal number

Your return is assessed twice, once for cantonal tax and once for federal tax. The same receipt can be worth more on one than on the other.

  • Insurance premiums, single

    ZugCHF 3’500
    FederalCHF 1’800

    Without a pension fund or pillar 3a: CHF 5’300

    Plus CHF 1’100 per child (federal CHF 700)

    Higher in Zug
  • Insurance premiums, couple

    ZugCHF 7’000
    FederalCHF 3’700

    With no pension fund or pillar 3a payment on either side: CHF 10’500

    Plus CHF 1’100 per child (federal CHF 700)

    Higher in Zug
  • Third-party childcare

    ZugCHF 25’400
    FederalCHF 25’800

    Per child under 14. Meals and board do not count.

    Zug's own-care deduction of CHF 12’200 per child under 15 does not stack with this: childcare replaces it only once your costs exceed that amount, so a family paying less deducts CHF 12’200.

    Lower in Zug
  • Commuting

    ZugCHF 6’000
    FederalCHF 3’300
    Higher in Zug
  • Second-earner deduction

    ZugCHF 4’600
    Federalup to CHF 14’100
    Lower in Zug

The amounts above assume you pay into a pension fund or pillar 3a.

Deduction limits: Kanton Zug: Sozialabzüge Kantonssteuern gültig Steuerperiode 2025 (§ 30 Bst. g StG), and Wegleitung 2025, p.37 (Code 230). zg.ch

Deduction limits: Kanton Zug: Wegleitung 2025, p.38 (Code 253), Steuerbuch § 30 Ziff. 20.10 and § 30 Abs. 1 Bst. l StG. zg.ch

Deduction limits: Kanton Zug: § 25 Abs. 1 Bst. a StG (ESTV Kantonsblatt Zug, Stand Februar 2026) and Wegleitung 2025, p.32 (Fahrkosten, FABI-Begrenzung). zg.ch

Deduction limits: Kanton Zug: Sozialabzüge Kantonssteuern gültig Steuerperiode 2025 and Wegleitung 2025, p.40 (Code 260). zg.ch

Deadline: Kanton Zug: Wegleitung 2025, p.9 to 10, Fristerstreckung (§ 125 StG); zg.ch Fristerstreckung Steuererklärung natürliche Personen. Checked 2026-09-20

Let Zug's limits apply themselves

Upload your documents once. PaperTax applies Zug's own limits and tells you what to type into each field of eTax.zug. You still submit it yourself.