Moving to Switzerland, from the US.
An American moving to Switzerland in 2026 pays 32% income tax on $1M in Lucerne with the US federal floor applied, against 43% in New York, and still files a US return. The engine puts Lucerne first in Switzerland for a US citizen leaving New York.
In short, current to October 2026
- For a US citizen leaving New York on $1M a year, the Patrician.ch engine ranks Lucerne first in Switzerland, number 24 of the 83 places outside the 50 states. It weighs tax with the US floor applied, the route in, safety, schools, sun, cost and the flight home.
- In Lucerne, income tax on $1M for a US citizen comes to 32% with the federal floor applied, against 43% in New York, $107K a year less than New York.
- The local rate in Lucerne on $1M, 28%, is below the US federal 32%, so the federal rate is the figure that applies to a US citizen.
- For a US passport, the route into Lucerne is a quota or discretionary permit. The flight from New York is 7h 45m to 7h 55m.
- Switzerland has a regime for new arrivals: Lump sum taxation available in the canton of Lucerne for non working foreign residents, with a 2026 cantonal floor of 647,100 francs, the highest of the cantons on this board. Whether it applies depends on the income and the person, and the US federal floor applies to a US citizen either way.
Each address on this page was last checked against its official sources between and . The sources for each are named on its page.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Moving to Switzerland from the US 2026: tax, visa and 10 places, patrician.ch/answers/moving-to-switzerland-from-the-us/, October 2026.
