Calculate withholding tax in the canton of Zug
Zug withholding tax calculator: your advantages
A simple and accurate calculation
Calculate your withholding tax quickly and accurately based on your salary.
Transparency and predictability
Better understand your tax burden and plan ahead.
Cantonal coverage in Zug
The calculator takes into account the specific tax rates and regulations of the canton of Zug.
A simple and accurate calculation
Calculate your withholding tax quickly and accurately based on your salary.
Transparency and predictability
Better understand your tax burden and plan ahead.
Cantonal coverage in Zug
The calculator takes into account the specific tax rates and regulations of the canton of Zug.
Zug withholding tax: what you need to know
Swiss nationals pay their taxes annually – based on their provisional tax assessment or their final bill.
The situation is different for foreign workers who do not hold a C permit. Their tax is paid each month directly by the employer at the source. This is known as withholding tax (literally “source tax”). Employers pay this tax directly to the tax authorities in the canton of Zug.
Calculate withholding tax in the canton of Zug in three steps
Enter your gross income in the corresponding field. Gross income is an employee’s income before taxes and social security contributions.
Enter your type of occupation. A distinction is made between main occupation, secondary occupation and student/internship.
A main occupation is when you have only one gainful employment relationship. If you have another gainful employment relationship in addition to your main occupation, this is considered a secondary occupation.
Enter your marital status. This determines the monthly withholding tax rate to be paid.
You will also need to specify your religious denomination and the number of children you have.
Do you live in a registered partnership or are you married? Indicate whether both people are gainfully employed (two-income household).
Who has to pay withholding tax?
In principle, the following groups of people are required to pay withholding tax:
Foreigners living in Switzerland who hold residence permits B or L.
Cross-border commuters.
Who is taxed as normal?
Swiss citizens.
People who hold permanent residence (C permit).
People who have a spouse with permanent residence (C permit) or a Swiss passport.
FAQs on withholding tax in Switzerland
Cross-border commuters from Germany
Depending on the canton, you will pay a maximum of 4.5% withholding tax in Switzerland. In order to fall under the tax rate for cross-border commuters, you’ll need a certificate of residence from the tax office.
You pay income tax in Germany. Taxes paid in Switzerland are deducted from your taxable income.
If you don’t travel back to Germany for professional reasons for at least 60 days within one year, you will be taxed at source at the full rate.
Cross-border commuters from Austria
Cross-border commuters from Austria pay withholding tax in the same way as people residing in Switzerland. You do not pay taxes in Austria.
Cross-border commuters from Liechtenstein
For cross-border commuters from Liechtenstein, taxation depends on your respective type of occupation:
Working for a private company: you don’t pay any withholding tax in Switzerland. You pay taxes as normal in Liechtenstein.
Working for a public company in which Liechtenstein has a financial stake: you don’t pay any withholding tax in Switzerland. You pay taxes as normal in Liechtenstein.
Working for a public company in which Liechtenstein has no financial stake: You pay withholding tax as if you were a resident of Switzerland. You do not pay any tax on Swiss income in Liechtenstein.
In addition to the canton’s tax rate, the amount of withholding tax you’ll need to pay depends on your income. This means that withholding tax varies from person to person.
The percentage and amount of your withholding tax should appear on your monthly pay slip and annual salary statement. Withholding tax is calculated on the basis of:
Your gross income
Your marital status
Your religious denomination
Your canton of residence
The tax due will be automatically deducted from your gross income each month. Your employer then pays it directly to the responsible tax authority in Switzerland. You do not have to submit a tax return in order to pay withholding tax.
In some cases, a subsequent ordinary assessment is carried out for cross-border commuters with residence permit B or L, if:
You earn more than 120,000 francs gross per year.
You have taxable assets of at least 80,000 francs at the end of the tax year or tax period.
In a tax year, you earn additional income of at least 3,000 francs that is not subject to withholding tax. This includes, for example, income from self-employment, income from securities or alimony.
In the case of a subsequent ordinary assessment, you pay withholding tax monthly and fill out a tax return once per year. Afterwards, you either have to pay any remaining taxes or you will receive a refund. Any withholding tax already paid will be credited against your ordinary tax. This means you won’t pay double tax.