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

Tax

Income and wealth tax in Zug

Total federal, cantonal and communal tax per year for each tracked commune in Zug, 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 Zug

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 Zug

Rent: Federal Statistical Office structural survey, 2024, net rent excluding service and heating charges. Safety: police crime statistics, 2025; rates in cantons with large city centres reflect visitors and commuters as well as residents.

Cantonal rules

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

Inheritance tax for children

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

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

Zug: gift tax: levied; spouse, partner, descendants, step children, parents exempt; customary gifts up to CHF 5,000 exempt.
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Lump-sum taxation

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

Zug basic wealth tariff for 2026 rises from 0.425 to a top rate of 1.7 per mille (0.1700%) on wealth above CHF 762,000.
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Bilingual public schooling

Kantonsschule Zug offers German/English (immersion class from year 3) and German/French (history and geography in French from year 4) bilingual Matura tracks.
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International schools

International School of Zug and Luzern operates a Zug Campus in Baar and a Riverside Campus in Hünenberg.
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Childcare fees in Zug

Stadt Zug childcare vouchers (period 2026/27) are available where determining income is below CHF 170,000 and taxable wealth below CHF 500,000.
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Childcare fees in Baar

In Baar parents pay at least CHF 15.00 per day and child; families with determining income up to CHF 60,000 get the maximum voucher, falling to CHF 1.00 per day at CHF 140,000.
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Family allowance per child

Zug monthly child allowance per child: CHF 330.
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Naturalisation

Becoming Swiss in Zug

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

Zug requires at least 5 years of residence in the canton, and these years are never counted double.
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Residence in the commune

Zug requires uninterrupted residence in the applicant's commune for the last 3 years before filing, so the commune requirement applies immediately before application.
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Spoken language

For applications filed after 31 December 2024, Zug requires oral German at level B2; applications filed before that date fall under oral B1.
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Written language

For applications filed after 31 December 2024, Zug requires written German at level B1; earlier applications fall under written A2.
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Knowledge test

Zug has no written test on the official page; applicants who did not complete compulsory schooling or training in Switzerland are invited to a civics conversation at the Zivilstands- und Bürgerrechtsdienst covering history, civics, and rights and duties, and a three-part self-study course is offered.
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Interview

After the cost advance is paid, the Bürgerrat invites the applicant to an interview and grants municipal citizenship if requirements are met.
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Who decides

In Zug the Bürgerrat decides on municipal citizenship, the Regierungsrat decides on cantonal citizenship, and the SEM issues the federal naturalisation permit.
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Cantonal and communal fees

Zug charges cost-covering municipal and cantonal fees without stating amounts on the page; the federal SEM fee is CHF 50 to 150 and advance payments are required.
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All 26 cantonal requirements compared

Move comparisons

Moves to and from Zug

Back to all 26 cantons · Methodology and sources

Questions

Living in Zug: common questions