St. Moritz vs Zug: Zug keeps $64K more of $1M

St. Moritz vs Zug.

Zug leaves about $64K more of a $1M income in hand each year than St. Moritz, on the Patrician.ch 2026 model. Both in 🇨🇭 Switzerland, compared on tax, residence, cost and the life.

In short, current to October 2026

On $1,000,000 of income, St. Moritz takes an effective 28% and Zug takes 21%, so Zug leaves about $64K more in hand each year on the Patrician.ch 2026 model.
Neither St. Moritz nor Zug taxes a capital gain on a disposal by a resident individual, so a liquidity event realized after residence begins is not taxed locally in either.
Switzerland operates a special regime for arriving foreigners: Lump sum taxation available in Graubünden for non working foreign residents, negotiated on living expenses rather than income. Switzerland operates: Lump sum taxation is available in Zug, one of the 21 cantons that still offer it. The tax is set on a deemed spending base, at least 7 times the rent or rental value of the home, with a federal floor of CHF 435,000 for 2026 and a Zug floor of CHF 500,000 of taxable income. Zug ordinary rates are already among the lowest in Switzerland.
Inheritance, what a child pays: nothing in St. Moritz, nothing in Zug.
Route in: St. Moritz by Lump sum residence, Founder & talent. Zug by Lump sum residence, Founder & talent.
Cost of the life is 125 in St. Moritz against 92 in Zug on the Patrician.ch index where Zurich is 100, and safety 10 against 10 of 10. Both are Patrician.ch editorial indices scored by us, not published statistics.

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 29 October 2026. Cite as: Patrician.ch, St. Moritz vs Zug: tax, residence and cost 2026, patrician.ch/compare/st-moritz-vs-zug/, October 2026.

St. Moritz, Switzerland — **St. Moritz** 🇨🇭 Switzerland

Zug, Switzerland — **Zug** 🇨🇭 Switzerland

	St. Moritz	Zug
Effective tax at $300K	22%	16%
Effective tax at $1M	28%	21%
Effective tax at $3M	28%	22%
Kept after tax at $1M	$723K	$787K
Capital gains	0%	0%
Inheritance tax, children	nothing	nothing
Cost index (Zurich 100)	125	92
A 200 m² prime home, US$	from $8.1M	$7.7M
Prestige of address (editorial)	10/10	8/10
Safety	10/10	10/10
Schools	6/10	8/10
Sun hours	1,800	1,700
Supercar street index	#19	#51
Routes in	Lump sum residence, Founder & talent	Lump sum residence, Founder & talent
Flight from London	1h 50m nonstop	1h 50m nonstop
Flight from New York	7h 45m nonstop	7h 45m nonstop

See these 2 places for your own income.St. Moritz and Zug, side by side on your income, passports and family. Free, in the ranking of all 100. Then the Dossier: a written report in 10 chapters on the 3 places that rank first for you. The Dossier is $500. The founding price, $250, holds until 31 October.

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Head to head

Effective income tax rate, % of income, at 3 incomes

$300K$1M$3MSt. Moritz22%28%28%Zug16%21%22%

Note: single filer, not a US citizen

Source: Patrician.ch 2026 tax model, built on official tax authority rates

Simplified marginal model, indicative 2026 brackets, non-US single filer, no social contributions, deductions, wealth taxes, or treaties. Inheritance is shown as it falls on a child, current to October 2026.

By profile

How each profile reads.

For an executive on salary

Zug keeps more of a $1M salary, $64K a year on this model. St. Moritz answers with the life itself.

For a founder with an exit

Capital gains land at 0% in both. Both levy an annual wealth tax, top rate 0.25% in St. Moritz and 0.22% in Zug.

For a family

Zug leads on schools and a lower cost, St. Moritz on sun. Safety is level.

St. MoritzThe full page

ZugThe full page Rank both on my numbersThe engine, 90 seconds

Questions

Which keeps more of a $1M income, St. Moritz or Zug?

Zug, by about $64K a year on Patrician.ch's 2026 model.

St. Moritz takes an effective 28% of $1,000,000 and Zug takes 21%. At $3,000,000 the rates are 28% and 22%.

Which taxes capital gains less, St. Moritz or Zug?

Neither taxes them. St. Moritz and Zug both levy no capital gains tax on a resident individual.

Which is better for inheritance, St. Moritz or Zug?

Neither charges a spouse or children. Both exempt close family.

Graubünden exempts a spouse, children and parents since 2021. Other heirs pay the canton 5% to 15%, and St. Moritz adds a communal tax of 2% to 10%. Switzerland has no federal inheritance tax. The canton sets it: every canton exempts a spouse, and all but Vaud, Neuchâtel and Appenzell Innerrhoden exempt children. Some Lucerne municipalities tax children.

Which is cheaper to live in, St. Moritz or Zug?

Zug, at 92 on the Patrician.ch cost index against 125 for St. Moritz, where Zurich is 100.

Safety scores 10 of 10 in St. Moritz and 10 of 10 in Zug, schools 6 and 8. These are Patrician.ch editorial indices, not published statistics.

The Dossier: St. Moritz, Zug, and the third you have not considered.A written report on the 3 places that rank first for you, on your income, a sale, your passports and your family. 10 chapters, written the moment you pay. Every tax figure carries its official source and the date it was last checked. The Dossier is $500. The founding price, $250, holds until 31 October. Refunded in full within 7 days of delivery, no reason needed.

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The income tax of St. Moritz and Zug, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. In Switzerland employees also pay AHV, IV and EO at 5.3% of salary, with no cap. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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