Danilo · Updated 2026-09-29 · Sources: ESTV tax data 2026 (via Zügle's tax cache); ESTV tax calculator/publications on family taxation (referenced only, no detailed calculation here)
Marriage and kids — how the tax gap between municipalities changes
Most tax comparisons between two municipalities are a snapshot: your income, today, as you live now. Marriage and children change that bill, and they also shift how different two municipalities are from each other. A municipality that is clearly more expensive than another for a single person can end up only slightly more expensive for a married couple with children. The move "pays off less" because the comparison point shifted, not because the municipality got cheaper.
This guide works that out for a fixed income of CHF 130'000 per year, across three life situations and five municipalities in the Zurich/Schwyz area. It shows the tax gap as a subtraction, not just the tax level.
The three profiles
- Single, no children (`single|none|0`)
- Married, no children (`married|none|0`)
- Married, two children (`married|none|2`)
All three are calculated without church affiliation ("none"); church tax would shift the numbers further (see the separate guide on church tax, if available).
The tax figures for all three profiles
These numbers come from Zügle's tax cache for tax year 2026 and are exact for the given profile, not estimated.
| Municipality | Single | Married, no kids | Married, 2 kids |
|---|---|---|---|
| Schübelbach (SZ) | CHF 13'043 | CHF 9'088 | CHF 5'196 |
| Lachen (SZ) | CHF 11'229 | CHF 7'770 | CHF 4'381 |
| Freienbach (SZ) | CHF 9'216 | CHF 6'309 | CHF 3'477 |
| Uster (ZH) | CHF 18'151 | CHF 13'199 | CHF 8'630 |
| Zürich (ZH) | CHF 18'647 | CHF 13'572 | CHF 8'890 |
Each row already shows that marriage lowers the tax bill and children lower it further; that holds for all five municipalities. What remains is the gap between municipalities.
How the gap between municipalities shifts
Taking Zürich as the most expensive point, here is the gap to each other municipality, per profile:
Single, no children:
- Zürich − Schübelbach: CHF 18'647 − CHF 13'043 = CHF 5'604
- Zürich − Lachen: CHF 18'647 − CHF 11'229 = CHF 7'418
- Zürich − Freienbach: CHF 18'647 − CHF 9'216 = CHF 9'431
- Zürich − Uster: CHF 18'647 − CHF 18'151 = CHF 496
Married, no children:
- Zürich − Schübelbach: CHF 13'572 − CHF 9'088 = CHF 4'484
- Zürich − Lachen: CHF 13'572 − CHF 7'770 = CHF 5'802
- Zürich − Freienbach: CHF 13'572 − CHF 6'309 = CHF 7'263
- Zürich − Uster: CHF 13'572 − CHF 13'199 = CHF 373
Married, 2 children:
- Zürich − Schübelbach: CHF 8'890 − CHF 5'196 = CHF 3'694
- Zürich − Lachen: CHF 8'890 − CHF 4'381 = CHF 4'509
- Zürich − Freienbach: CHF 8'890 − CHF 3'477 = CHF 5'413
- Zürich − Uster: CHF 8'890 − CHF 8'630 = CHF 260
The gap to Zürich shrinks with a family
The same pattern holds for all four municipality pairs: the gap to Zürich is largest for single people, smaller for married couples without children and smallest for married couples with two children. For Schübelbach, the gap drops from CHF 5'604 to CHF 4'484 to CHF 3'694, about a third smaller than where it started. For Freienbach, the cheapest of the five overall, it drops from CHF 9'431 to CHF 5'413; it stays sizeable in proportion even as it shrinks in absolute terms. Uster stays only a few hundred francs below Zürich in all three profiles, and moving from Zürich to Uster does not save much tax in any of them.
Swiss income tax adds extra deductions and, depending on the canton and municipality, a different rate schedule when you marry or have children (a married-rate schedule instead of the base rate, plus child deductions). Exactly how a canton sizes these deductions and how the rate schedule runs is regulated differently canton by canton; explaining that in detail would need an official source per canton, which this guide does not cite. For your own situation, only a calculation with your own figures is reliable, for example via the ESTV tax calculator or directly with the tax office of the municipality in question.
What this means for a moving decision
If you ran a tax comparison as a single person and later marry or start a family, you cannot carry the old comparison forward unchanged. A municipality that was barely worth moving to as a single person (Uster vs. Zürich: only CHF 496 difference in the single case) stays barely worth it married with children too (CHF 260). A municipality with a large gap as a single person (Freienbach: CHF 9'431) stays cheaper with a family too (CHF 5'413), just not as much cheaper as before. Carrying the savings from the single calculation unchanged into family planning would be a mistake.
Municipality and postcode are not the same
Several of the municipalities named here sit in regions with ambiguous postcodes or with localities that belong to a different political municipality (see the separate guide on Schwyz vs. Zürich, if available). When entering an address, check the municipality itself if in doubt, not just the ZIP; two municipalities can share a postcode and still have very different tax bills.
What is not counted here
- Exactly how the deductions are calculated (the child deduction, the married-rate
schedule, the two-earner deduction) is not explained in detail here, because it is regulated differently by canton. For details see the ESTV or the cantonal tax office.
- Rent, commuting costs and cost of living are not included here; only income tax
for the stated income is counted.
- Church tax is not included here (profiles with confession "none").
- All figures are for tax year 2026 and a gross income of CHF 130'000; both the
absolute amounts and the gaps shift with a different income or year.
- Nothing here is tax or legal advice for your individual case.
Try it with your own figures
These numbers apply to an income of CHF 130'000 and three specific profiles. With your own income, family situation and two municipalities, the result may differ: