Steuer-Zerleger/CH/pillar-3a/pension-or-lump-sum/lump-sum-withdrawal/property-gains-tax/inheritance-tax/tax-by-municipality, all calculators

How much tax do you save today with pillar 3a or a pension fund buy-in – and what does the withdrawal cost later? Franc by franc, by federal, cantonal, municipal and church tax.Pillar 3a and pension fund buy-ins: save now, pay later – all cantons and all municipalities.Not just a number – see how your income and wealth tax comes about, franc by franc: federal, cantonal, municipal and church tax, bracket by bracket. All 26 cantons, all municipalities.Income and wealth tax bracket by bracket – all cantons and all municipalities.How much tax does a payout from your pension fund, pillar 3a or vested benefits cost? One-off and separate from your salary – broken down block by block into federal, cantonal, municipal and church tax.Lump-sum withdrawal tax block by block – all cantons and all municipalities.A lifelong pension or a lump sum from your pension fund? What you keep after all taxes – compared year by year, with federal, cantonal, municipal and church tax.Pension or lump sum: what you keep after all taxes – all cantons and all municipalities.How much property gains tax will you pay when you sell your flat or house? Gain, period of ownership and tax scale broken down – with cantonal, municipal and church tax where they apply.Property gains tax when you sell – all cantons and all municipalities.How much tax is due when you inherit or receive a gift? Tax-free amount, tax scale and municipality broken down – for every relationship, with a comparison of all 26 cantons.Inheritance and gift tax – all 26 cantons, every relationship.One household, every municipality: what your profile pays in income and wealth tax in each municipality in Switzerland – as a map, canton comparison and ranking.One household in all municipalities – map and ranking.

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Capital withdrawal tax: pension fund, pillar 3a, vested benefits

Lump-sum withdrawal tax – also called capital withdrawal tax – is levied once and separately from your salary: when you draw your capital on retirement and on an early withdrawal for home ownership (WEF). The calculator splits it block by block into federal, cantonal, municipal and church tax, also staggered over several years.

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R1Overview

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One-off tax on the payout · separate from other income

Estimate only, not adviceEarly withdrawal for home ownership (WEF) is taxed in the same way

Pension or lump sum? Compare what is left after all taxes ›

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R2Who takes how much

R3Staggering

R4Lump sum in blocks of 50,000

InfoGood to know about lump-sum withdrawals

Early withdrawal for a home (WEF)

An early withdrawal from a pension fund or pillar 3a for home ownership is taxed in the same way as a payout and added to your other withdrawals in the same calendar year. If you later repay an early withdrawal from the pension fund, the tax you paid is refunded on request, without interest; this right lapses 3 years after the repayment (Art. 83a BVG). The repayment is not deductible from income, and an early withdrawal from pillar 3a cannot be repaid. The calculator does not include the repayment.

Buy-in before withdrawal

If you bought into your pension fund in the 3 years before the withdrawal, the tax authority may reverse the deduction for the buy-in (Art. 79b para. 3 BVG). This is not included here.

Pension or lump sum?

A pension is taxed every year together with your other income; a lump sum is taxed once, separately.

Pension instead of lump sum?

After the withdrawal

The withdrawal, after tax, counts as part of your wealth (wealth tax) – for the first time on the reference date of 31 December of the year of withdrawal; interest and returns from it are income.

Staggering and tax avoidance

Staggered withdrawals are common, for example across several pillar 3a accounts or partial withdrawals from the pension fund. If withdrawals are split up only to save tax, the tax authority may in an individual case treat this as tax avoidance and add the withdrawals together.

Estimate only, not advice

Calculated according to the rules of each canton and checked against the FTA calculator; the tax assessment is what counts. Not taken into account: residence abroad (tax at source) and benefits for surviving dependants or in the event of invalidity.

R2Who takes how much

R3Per franc more or less

R4Income in tax brackets

Tip: tap or hover over rows, bands and bars to see the details.

R5Marginal-rate steps

Use the left and right arrow keys to move the income; Home and End jump to the edge.

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Map base: Federal Statistical Office (FSO), ThemaKart set 2026; © swisstopo (swissBOUNDARIES3D, official building address directory)

How the Steuer-Zerleger calculates: explanation, questions and examples for 2026

How the Steuer-Zerleger calculates

The calculator works out the lump-sum withdrawal tax – also called capital withdrawal tax – on payouts from the pension fund, pillar 3a and vested benefits, and on early withdrawals for home ownership (WEF). This tax is levied once, separately from other income. All withdrawals in a calendar year are added together, for married couples those of both partners; only Basel-Stadt and Basel-Landschaft tax the withdrawals of spouses separately.

The Confederation applies one fifth of its income tax scale. The cantons calculate in three ways: with their own tax scale for lump-sum payments, with a fraction of the income tax scale, or with the rate of a pension equivalent to the lump sum. Many set a minimum or maximum rate. In Ticino and Valais, age and sex matter for this. As with income, the tax coefficients of the canton, municipality and church are applied to the simple tax. Below the result you can see how your canton calculates, with the source.

Because the rate rises with the amount, the calculator shows what staggering the withdrawal over 2–5 calendar years saves, and breaks the payout down into blocks of CHF 50,000: so you can see what the last block costs. You can also enter your own plan with amounts per year.

The calculation has been checked against the FTA calculator for all municipalities. Where the canton’s law or practice calculates differently, the calculator follows the canton and says so. The tax assessment is what counts.

Frequently asked questions

How are lump-sum withdrawals from the pension fund and pillar 3a taxed?

Once and separately from other income, with its own tax scale. The Confederation applies one fifth of its income tax scale; the cantons use their own scale for pension benefits, a fraction of the income tax scale or a pension rate. On top of this come the tax coefficients of the canton, municipality and church. Pension fund, pillar 3a, vested benefits and WEF early withdrawals are taxed in the same way. After withdrawal the money counts as wealth – for the first time on the reference date of 31 December of the year of withdrawal; interest and returns on it count as income.

Are the pension fund and pillar 3a added together in the same year?

Yes. All lump-sum withdrawals in a calendar year are added together and taxed together, for married couples including the withdrawals of both partners. Because of progression, the rate is then higher. The exception is Basel-Stadt and Basel-Landschaft: there the withdrawals of spouses are each taxed separately, and the calculator asks there about your partner’s withdrawal. Direct federal tax uses the total there too.

What does a staggered withdrawal save?

Withdrawals in different calendar years are each taxed separately, usually at a lower rate because of progression. The calculator shows the tax for 1 to 5 withdrawals of equal size and the saving compared with a single withdrawal. Staggering only works if the balance is spread over several accounts or the pension fund allows partial withdrawals. If withdrawals are split up only to save tax, the tax authority may add them together.

How is an early withdrawal for home ownership taxed?

An early withdrawal from the pension fund or pillar 3a for your own home (WEF) is taxed in the same way as a payout and added to the other withdrawals in the same calendar year. If you later repay an early withdrawal from the pension fund, the tax you paid is refunded on request, without interest; this right lapses 3 years after the repayment (Art. 83a BVG). The repayment is not deductible from income, and an early withdrawal from pillar 3a cannot be repaid. The calculator does not include the repayment.

In which municipality is a lump-sum withdrawal taxed?

Between cantons, what counts is your place of residence when the benefit falls due – not, as for income, your place of residence at the end of the year: if you actually move to another canton before then, you pay the tax there. For a move within a canton, cantonal law decides which municipality taxes the withdrawal; in Valais it is likewise the municipality of residence when the benefit falls due. For the same amount, the tax varies from canton to canton and, within a canton, with the tax coefficient. With the A/B comparison you can calculate two places side by side. If you then live abroad, tax at source applies; the calculator does not cover that case.

Why does the calculator ask for age and sex in Ticino and Valais?

Because these cantons use the rate of the pension that is equivalent to the lump sum. How high this pension is can be found in the FTA’s official conversion table, by age and sex. In Ticino the rate is between 2% and 3%, in Valais at least 2%, at most 4% of the lump sum per level. Without your details, the calculator assumes age 65 and a man, and says so.

Why does the result sometimes differ from the FTA calculator?

Where the canton’s law or practice calculates differently from the FTA calculator, the calculator follows the canton: Schwyz 2026 (practice of the tax administration while the reduction of the maximum rate is pending before the Federal Supreme Court), exemption limits in Graubünden and Fribourg, the official conversion table for Ticino and Valais, the Valais family reduction and rounding in Zurich. If the difference is at least CHF 1 and 0.1% of the tax (in Schwyz always), it flags this and shows the FTA calculator’s value alongside.

Capital withdrawal tax in 2026 in the 26 cantonal capitals

Federal, cantonal and municipal tax, without church tax. One withdrawal in 2026, resident in the cantonal capital when the benefit falls due; single, plus a married couple with CHF 500,000. For your own amount and municipality, use the calculator above.

Capital withdrawal tax in 2026 in the 26 cantonal capitals
Cantonal capitalSingle · 100,000CHFRateSingle · 250,000CHFRateSingle · 500,000CHFRateSingle · 1,000,000CHFRateMarried · 500,000CHFMethod
Appenzell (AI)Fraction3,3113.31%11,5014.60%25,7015.14%53,4005.34%25,376Fraction
Schaffhausen (SH)Fraction3,0793.08%11,7704.71%26,2415.25%54,4815.45%25,916Fraction
Stans (NW)Fraction3,5723.57%12,4214.97%27,5465.51%57,0955.71%27,217Fraction
Zug (ZG)Tiered fraction2,7342.73%11,2534.50%28,2535.65%61,5526.16%27,381Tiered fraction
Chur (GR)Pension rate3,2373.24%10,6514.26%28,5015.70%59,0005.90%23,676Pension rate
Altdorf (UR)Own scale4,2424.24%13,1635.27%29,0265.81%60,0506.01%28,701Own scale
Luzern (LU)Own scale3,5533.55%13,0075.20%29,7575.95%62,5566.26%29,432Own scale
Liestal (BL)Own scale3,8373.84%12,1514.86%33,6016.72%95,6009.56%33,276Own scale
Glarus (GL)Own scale5,3655.36%15,9716.39%34,6416.93%71,2807.13%34,316Own scale
Zürich (ZH)Pension rate4,8174.82%14,6015.84%35,0687.01%109,54210.95%31,576Pension rate
Bellinzona (TI)Pension rate4,3974.40%13,5515.42%35,3417.07%80,9008.09%29,476Pension rate
Sarnen (OW)Fraction5,6565.66%16,6996.68%36,0977.22%74,1927.42%35,772Fraction
Schwyz (SZ)Pension rate1,9261.93%12,0414.82%36,6857.34%93,3249.33%27,174Pension rate
Genève (GE)Fraction4,1254.13%15,5516.22%37,0517.41%81,0698.11%33,477Fraction
St. Gallen (SG)Own scale5,8835.88%17,2666.91%37,2317.45%76,4607.65%34,476Own scale
Solothurn (SO)Fraction5,0265.03%17,6997.08%38,8517.77%79,7017.97%37,945Fraction
Aarau (AG)Fraction4,6794.68%17,1876.87%39,8987.98%85,2328.52%36,749Fraction
Frauenfeld (TG)Own scale6,5616.56%18,9617.58%40,6218.12%83,2408.32%35,276Own scale
Bern (BE)Own scale4,6284.63%16,3236.53%41,2598.25%96,1549.62%37,660Own scale
Lausanne (VD)Fraction4,5894.59%17,3616.94%41,9468.39%90,6389.06%37,881Fraction
Neuchâtel (NE)Fraction5,6765.68%19,5627.82%42,2768.46%87,5198.75%41,508Fraction
Sion (VS)Pension rate4,7374.74%15,3356.13%43,9208.78%103,00010.30%42,927Pension rate
Fribourg (FR)Own scale3,2373.24%17,4016.96%46,5019.30%104,00010.40%45,276Own scale
Basel (BS)Own scale5,2875.29%20,6518.26%47,2519.45%99,7509.98%46,926Own scale
Delémont (JU)Own scale6,1736.17%21,3958.56%48,1829.64%101,05710.11%39,435Own scale
Herisau (AR)Own scale7,9377.94%22,4018.96%49,5439.91%111,37411.14%39,458Own scale
  • Ticino and Valais: calculated for a man aged 65; for women and other ages, use the calculator above.
  • Basel-Stadt and Basel-Landschaft, married: withdrawal by one person. If both spouses withdraw in the same year, the canton and municipality tax each withdrawal separately; direct federal tax uses the total.
  • Schwyz: according to the practice of the tax administration. Under the reduced maximum rate (disputed before the Federal Supreme Court): CHF 31,876 for ‘Single · 500,000’, CHF 65,750 for ‘Single · 1,000,000’.