Relocating to Glarus: tax, health premiums, rent and naturalisation

Tax

Income and wealth tax in Glarus

Total federal, cantonal and communal tax per year for each tracked commune in Glarus, tax year 2026, computed with the official ESTV calculator. No church tax is included.

Standard profiles: gross employment income with the calculator's standard deductions. Single: one adult aged 35. Married: couple aged 40 and 38, one earner, two children aged 10 and 8. The asset profile adds net taxable wealth to the married profile.

Health insurance

Health insurance premiums in Glarus

Federal Office of Public Health, premium year 2027: adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month.

Housing and safety

Rent and safety in Glarus

Rent: Federal Statistical Office structural survey, 2024, net rent excluding service and heating charges.

Cantonal rules

Inheritance, lump-sum taxation, schools and family in Glarus

Inheritance tax for children

Glarus: children are exempt from inheritance tax.
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Inheritance tax for spouses

Glarus: the spouse is exempt from inheritance tax.
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Gift tax

Glarus: gift tax: levied; spouse, direct descendants and adopted children exempt; customary gifts up to CHF 5,000 exempt.
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Wealth tax

Glarus simple wealth tax (100 percent) is 3 per mille for tax year 2025.
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Family allowance per child

Glarus monthly child allowance per child: CHF 215.
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Naturalisation

Becoming Swiss in Glarus

Federal law sets the national minimum. The canton and the commune add their own residence periods, language levels and tests, and they decide on cantonal and communal citizenship.

Residence in the canton

Glarus requires 5 years of residence in the canton for ordinary naturalisation of foreign nationals.
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Residence in the commune

Glarus requires the last 3 years of the 5-year cantonal residence to be without interruption in the commune where citizenship is applied for (immediately before application as worded by the leaflet: 'the last 3 years').
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Spoken language

Glarus sets German oral proficiency at reference level B1, which equals the federal minimum.
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Written language

Glarus sets German written proficiency at reference level A2, which equals the federal minimum.
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Knowledge test

The Glarus leaflet does not describe a test; it refers applicants to the Kaufmännische Berufsfachschule Glarus for basic knowledge of the political and social order of Switzerland, the canton and the home commune.
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Cantonal and communal fees

The official Glarus fee table for foreign applicants shows a communal fee of up to CHF 2,100 per person, a cantonal fee of up to CHF 1,000 or CHF 1,500 per application, and federal fees of CHF 100 per adult, CHF 150 per couple and CHF 50 per minor; included children pay nothing.
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Social assistance

Glarus applicants must not have received social assistance or unemployment benefits in the previous 3 years, unless the amounts have been repaid.
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All 26 cantonal requirements compared

Back to all 26 cantons · Methodology and sources

Questions

Living in Glarus: common questions