Withholding Tax Zug

The deduction ceilings, communal multipliers and filing deadline the canton of Zug applies for the 2026 tax period, read from the same tables our calculator uses.

Cantonal deductions — Zug

The canton of Zug sets its own ceilings, separate from those of the federal direct tax. These are the 22 deductions our calculator applies to it for the 2026 tax period: they decide whether ordinary taxation gains you money or costs you.

Deduction	2026 amount
Flat-rate deduction of other professional expenses	3 % of net salary · min. CHF 2'000 · max. CHF 4'000
Deduction of travel expenses main income	up to CHF 6'000
Deduction for additional meal costs without subsidy	up to CHF 3'200
Deduction for additional meal costs with subsidy	up to CHF 1'600
Deduction for gainful secondary employment	20 % of the secondary income · min. CHF 800 · max. CHF 2'400
Deduction for two income couples	up to CHF 4'600
Deduction of child care expenses by third parties	up to CHF 25'400
Deduction for own childcare	flat CHF 12'200
Maximum deduction pillar 3a with pension solution	up to CHF 7'258
Maximum deduction pillar 3a without pension solution	up to CHF 36'288
Deduction of insurance premiums and savings interest, single persons with contributions pillar 2/3a	up to CHF 4'600
Deduction of insurance premiums and savings interest, single persons without contributions pillar 2/3a	up to CHF 6'900
Deduction of insurance premiums and savings interest, married persons with contributions pillar 2/3a	up to CHF 9'200
Deduction of insurance premiums and savings interest, married persons without contributions pillar 2/3a	up to CHF 13'800
Deduction of insurance premiums and savings interest, child	up to CHF 1'600
Deduction for asset management costs	0.3 % of securities assets · max. CHF 9'000
Maximum rent deduction	up to CHF 10'800
Deduction for single persons	flat CHF 12'000
Deduction for married persons	flat CHF 24'000
Deduction for single parents	flat CHF 24'000
Child deduction, age under 15	flat CHF 12'600
Child deduction, age over 14	flat CHF 24'800

Source: the deduction table of the canton of Zug for 2026 — the very one our calculator applies.

Wealth tax allowances

Wealth tax is never withheld at source: it appears only under ordinary taxation. The canton of Zug exempts the following amounts.

Deduction	2026 amount
Deduction for single persons	flat CHF 204'000
Deduction for married persons	flat CHF 408'000
Child deduction	flat CHF 102'000

Tax multipliers — Zug

Cantonal tax in Zug is obtained by applying 78 % to the base tax. Each municipality adds its own on top: 47.53 % in Baar, 59 % in Neuheim, across the canton's 11 municipalities. Withholding tax ignores that spread, since it applies a single average rate to the whole canton — one of the reasons switching to ordinary taxation does not give the same result from one municipality to the next.

Between Baar and Neuheim the gap reaches 11.47 multiplier points: at equal income and equal deductions, the ordinary bill is not the same depending on the address.

Church tax is added for members of a recognised church: 5.95 – 11 % depending on the municipality and denomination. With no declared denomination it is not levied.

A worked example in Zug

Here is what the calculation gives in Zug for a reference profile: single, no children, no recognised religious affiliation, on the median salary of a B permit holder (CHF 6'038 a month).

Annual gross salary

CHF 72'456

Net salary on the certificate

CHF 62'856

Withholding tax deducted

CHF 2'239

Annual saving under ordinary taxation

Without a 3rd pillar: − CHF 11
With a 3rd pillar at the ceiling: CHF 827

On this precise profile and without a 3rd pillar, ordinary taxation costs more in Zug than withholding at source. This happens in several cantons, and the switch is irreversible: check before you file.

Amounts modelled by our calculator on the 2026 tax scales, municipality of Zug. The salary comes from the 2024 Swiss Earnings Structure Survey (FSO): median for B permit holders in the major region Zug belongs to, as the FSO does not publish a cantonal median. Your own situation will give a different figure.

Filing the request — Zug

The request for subsequent ordinary taxation for the 2026 tax period must reach the administration by March 31, 2027 at the latest. After that date it is inadmissible: the year is closed.

We prepare your request for the canton of Zug from your data, free of charge; all that is left is to sign it and send it. The canton of Zug publishes no fillable form: instead we produce a written request carrying your data and the applicable article of law.

Accepted channels

Postal mail

Filing address

Steuerverwaltung des Kantons Zug Bahnhofstrasse 26 6300 Zug

Phone — 041 728 26 11

How it works for Zug

01
Estimate your savings
Use our free calculator with rates specific to the canton of Zug.
02
Generate your TOU form
We produce your request for the canton of Zug from the data you enter.
03
Submit your request
Sign it, then send the form to the tax administration of Zug before March 31, 2027.

Frequently Asked Questions — Zug

What is the TOU deadline in the canton of Zug?

The request for subsequent ordinary taxation for the 2026 tax period must reach the tax administration of Zug by March 31, 2027 at the latest. No extension is provided for: a late request is inadmissible.

How to file a TOU request in Zug?

The canton of Zug accepts the following channels: Postal mail. Our service pre-fills the official form with your data; you only have to sign it and send it in.

How much can I save with TOU in Zug?

It depends on your municipality, your marital status and your deductions. In the canton of Zug, communal multipliers range from 47.53 % to 59 %: at equal income, ordinary tax is not the same from one municipality to the next, whereas withholding tax applies a single average rate. Our calculator compares the two from the cantonal tables.

Other Cantons

ZHZurich BEBern AGAargau SGSt. Gallen LULucerne VSValais

Withholding tax or ordinary taxation: what really changesTwo mechanisms for the same tax. Who levies it, when, on what basis, and what switching to ordinary taxation changes for your cash flow.New to Switzerland: what awaits you on the tax sideB permit, deduction from salary, an incomplete first year, automatic switch: how Swiss tax works for someone who has just arrived.B permit deductions: what withholding tax does not give backTravel costs, meals, pillar 3a, childcare: the deductions the withholding tariff ignores, with the 2026 federal ceilings and the steps to follow.Deductible professional expenses, item by itemCommuting, meals, training, tools: what really is deductible, the federal ceilings in force, and when the flat rate beats actual expenses.Pillar 3a when you are taxed at sourcePaying into pillar 3a does not reduce withholding at source. Federal ceilings, the 31 December deadline, retroactive buy-backs since 2026 and withdrawal traps.Subsequent ordinary taxation, explained in fullWho may request the TOU, who is obliged to, until when, and why the decision is irreversible. The reference guide for B permit holders.When ordinary taxation costs you moneyThe TOU request cannot be withdrawn and commits the following years. Wealth, foreign income, an expensive municipality: the profiles that lose money.Reading your salary certificate, figure by figureThe Lohnausweis explained box by box: where to find the net salary, the withholding tax, and the only two figures needed to estimate your savings.

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