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Visuals · Mapped · 22 October 2026

Mapped: the Swiss lump sum, canton by canton, 2026

Key figures

  • At the CHF 435,000 floor the bill runs from $101K a year in Zug to $198K in Montreux.
  • Italy’s flat tax costs about $342K a year on foreign income.
  • 9 addresses on the board offer the lump sum.

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, Mapped: the Swiss lump sum, canton by canton, 2026, patrician.ch/visuals/mapped-swiss-lump-sum-2026/, October 2026.

Map of Switzerland with 9 addresses marked by their yearly lump sum bill, from Zug to Montreux.
Source: Patrician.ch, the Swiss lump sum modeled at the CHF 435,000 floor, ordinary cantonal and federal rates. As of 22 Oct 2026. Free to share unchanged, with credit to patrician.ch.

Switzerland taxes a foreign resident who does not work there on a deemed spending base instead of income and wealth. The map places the 9 Swiss addresses on the board that offer it, each with its modeled bill at the CHF 435,000 floor.

Zug costs the least, $101K a year. Montreux costs the most, $198K. Italy’s flat tax, about $342K a year, is the usual comparison.

The base is agreed with the canton, and each canton sets its own charge for wealth. The answer page gives the break even base, the wealth rule and what children pay at death. The bills are modeled, not quotes.

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The data

Every row in the picture.

AddressAt the floor, per yearBreak even base
Zug$101KCHF 1,324,000
Lucerne$133KCHF 1,030,000
St. Moritz$134KCHF 1,029,000
Lugano$170KCHF 808,000
Gstaad$176KCHF 784,000
Verbier$178KCHF 803,000
Zermatt$178KCHF 803,000
Geneva$188KCHF 724,000
Montreux$198KCHF 697,000

Source: Patrician.ch, the Swiss lump sum modeled at the CHF 435,000 floor, ordinary cantonal and federal rates. As of 22 Oct 2026. The page behind every figure: patrician.ch/answers/swiss-lump-sum-tax-vs-italy-flat-tax/.

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Questions

Can I share this picture?

Yes. Free to share unchanged, with credit to patrician.ch. Download it in any of the 5 sizes or copy the embed code, which links back to this page.

The data behind it stays under the site’s terms: quote a figure with a link, but do not rebuild the dataset.

Where do the figures come from?

Patrician.ch, the Swiss lump sum modeled at the CHF 435,000 floor, ordinary cantonal and federal rates. As of 22 Oct 2026.

Every figure in the picture and the table is computed from the page it comes from, patrician.ch/answers/swiss-lump-sum-tax-vs-italy-flat-tax/.

Is this advice?

No. It is comparison research on published rules and figures.

A qualified adviser confirms any individual position.

Your position, not the average

This page is the general case. Your income and passports rank all 100 differently.

The engine takes what you earn and what you hold, then orders every address on the board against it.

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. 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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