Lucerne to Zug: tax and costs compared

Moving from Lucerne to Zug: tax and living costs compared

Total tax at eleven household profiles, health insurance premiums and rents, computed from the official Swiss sources for both communes.

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CHF -9,024Tax difference per year, Married, 2 children, CHF 150,000

CHF -12,780Tax difference per year, Single, CHF 250,000

CHF -56,692Tax difference per year, Single, CHF 1,000,000

CHF -92Median health premium difference per month

How much does tax change when you move from Lucerne to Zug?

At the profile Married, 2 children, CHF 150,000, the official ESTV calculator gives a difference of CHF -9,024 per year in total tax between Lucerne and Zug for tax year 2026. A negative figure means less tax in Zug. The table shows every household profile.

Total tax: Lucerne and Zug

Total federal, cantonal and communal income and wealth tax per year in Lucerne and in Zug, tax year 2026, official ESTV calculator, no church tax.

Total tax: Lucerne and Zug
Household profile	Lucerne	Zug	Difference
Single, CHF 100,000	CHF 11,535	CHF 5,321	CHF -6,214
Single, CHF 250,000	CHF 46,352	CHF 33,572	CHF -12,780
Single, CHF 500,000	CHF 114,798	CHF 87,380	CHF -27,418
Single, CHF 1,000,000	CHF 249,819	CHF 193,127	CHF -56,692
Married, 2 children, CHF 100,000	CHF 4,450	CHF 0	CHF -4,450
Married, 2 children, CHF 150,000	CHF 11,949	CHF 2,925	CHF -9,024
Married, 2 children, CHF 250,000	CHF 35,944	CHF 18,503	CHF -17,441
Married, 2 children, CHF 500,000	CHF 103,934	CHF 73,485	CHF -30,449
Married, 2 children, CHF 1,000,000	CHF 239,912	CHF 180,189	CHF -59,723
Married, 2 children, CHF 250,000, assets CHF 2,000,000	CHF 39,968	CHF 20,728	CHF -19,240
Married, 2 children, CHF 250,000, assets CHF 10,000,000	CHF 57,368	CHF 38,408	CHF -18,960

Difference = tax in the destination minus tax in the origin. A negative figure means the destination taxes less at that profile. Figures are computed from the official values for each commune, never estimated.

Health premiums and rent: Lucerne and Zug

Health premiums and rent: Lucerne and Zug
Metric	Lucerne	Zug	Difference
Median health premium per month	CHF 536	CHF 444	CHF -92
Average rent per m² per month	17.0	21.5	4.5

Health premium: median adult premium in the lowest-cost premium region of each canton. Rent: cantonal average net rent per m² per month.

Inheritance, lump-sum taxation and family rules: Lucerne and Zug

Inheritance tax for children, Lucerne

Lucerne: children are exempt from inheritance tax at cantonal level.
Source

Inheritance tax for children, Zug

Zug: children are exempt from inheritance tax.
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Inheritance tax for spouses, Lucerne

Lucerne: the spouse is exempt from inheritance tax.
Source

Inheritance tax for spouses, Zug

Zug: the spouse is exempt from inheritance tax.
Source

Lump-sum taxation, Lucerne

Lucerne sets a minimum expenditure amount for expenditure-based taxation under para. 21(3a) of its Tax Act, so the regime exists.
Source

Lump-sum taxation, Zug

Zug allows expenditure-based taxation; its implementing ordinance sets calculation rules for it.
Source

Family allowance per child, Lucerne

Lucerne monthly child allowance per child: CHF 215 up to age 12, 260 over 12.
Source

Family allowance per child, Zug

Zug monthly child allowance per child: CHF 330.
Source

Cantonal law must set a minimum cantonal residence period of between two and five years.

Naturalisation and living in Lucerne · Naturalisation and living in Zug

Lucerne to Zug: common questions

How much tax does a family save by moving from Lucerne to Zug?

For the profile Married, 2 children, CHF 150,000, the difference in total tax is CHF -9,024 per year according to the official ESTV calculator. A negative figure means less tax in Zug.

What changes for a high income moving from Lucerne to Zug?

For the profile Single, CHF 1,000,000, the difference in total tax is CHF -56,692 per year. At higher incomes the marginal rate matters most, and the table shows every profile.

Is this a personal tax calculation?

No. The figures are standard household profiles from the official federal calculator. Your own result depends on your deductions, income type and assets, so use the ESTV calculator with your own figures or speak to a tax adviser before you move.