Tax glossary
Cantonal and municipal tax
Cantonal and municipal tax is the income and wealth tax levied by the canton and your municipality: the cantonal rate schedule produces a basic tax amount, which is multiplied by the tax multipliers of the canton, your municipality and, if applicable, your church.
In Switzerland, most of the tax on your income and wealth goes not to the Confederation but to your canton and municipality. In the Canton of Zurich these taxes are assessed together and referred to as cantonal and municipal tax (Staats- und Gemeindesteuer). The legal basis is the Zurich Tax Act (StG ZH), which operates within the framework of the federal Tax Harmonisation Act (StHG).
The calculation has two steps. First, the cantonal rate schedule is applied to your taxable income and wealth to produce the so-called basic cantonal tax (einfache Staatssteuer). This is a reference figure, not yet an amount you pay. Second, the basic tax is multiplied by the tax multipliers: the canton's multiplier, the multiplier of your municipality and, for church members, that of your parish.
The cantonal multiplier is the same throughout the canton, but municipal multipliers vary considerably. The same income therefore costs more tax in Winterthur than in a low-tax municipality on Lake Zurich. For tax year 2025 the cantonal multiplier is 98% and the City of Winterthur's multiplier is 125%. For 2026 the cantonal parliament has cut the cantonal multiplier to 95%.
What makes up the invoice
The invoice from Winterthur's tax office lists several items, all based on the same basic cantonal tax.
- Cantonal tax: basic tax × cantonal multiplier
- Municipal tax: basic tax × multiplier of your municipality
- Church tax: basic tax × parish multiplier, only for members of a recognised church
- Poll tax: a small fixed amount per adult taxpayer
- Wealth tax: also calculated via the basic tax and the same multipliers
Who does what
The assessment — the review of your tax return — is carried out by the Cantonal Tax Office Zurich (Kantonales Steueramt Zürich), in part with the involvement of the municipal tax office. Collection — invoices, payments, instalment plans and reminders — is handled by the tax office of your municipality, which in Winterthur means the city tax office.
For questions about your invoice or instalments, contact the municipality; for questions about your assessment, the Cantonal Tax Office.
- Tax return and assessment: Cantonal Tax Office Zurich, with municipal involvement
- Provisional invoice, final invoice, payments: Winterthur tax office
- Objection to the assessment: to the tax office that issued the decision
How it differs from the direct federal tax
Cantonal and municipal tax is levied on income and wealth, the federal tax on income only. Many deductions also differ, and the federal tax has no multipliers. For most households, cantonal and municipal tax is considerably higher than the direct federal tax.
Example: From basic tax to the amount you pay
A couple in Winterthur-Seen has a basic cantonal tax of CHF 4,000 on their income and wealth for 2025. That gives: cantonal tax at 98% = CHF 3,920 and Winterthur municipal tax at 125% = CHF 5,000. Together that is CHF 8,920, plus poll tax for both of them and, if they belong to one of the established churches, church tax at their parish's multiplier.
If the same couple moved to a municipality with a multiplier of 80%, their municipal tax would fall to CHF 3,200 — on exactly the same income. For 2026, the cut in the cantonal multiplier to 95% alone reduces their cantonal tax to CHF 3,800.
Frequently asked questions: Cantonal and municipal tax
What is the basic cantonal tax?
The amount produced by applying the cantonal rate schedule to your taxable income and wealth. All multipliers are applied to it — it is a reference figure rather than a tax in its own right.
Can I avoid church tax?
Only members of a church recognised by the canton pay church tax. If you leave the church, you are no longer liable from the date you leave. Companies in Zurich pay church tax regardless of membership.
Why do I pay the whole year in my new municipality after moving?
Within the Canton of Zurich, tax is levied based on where you live on 31 December. Your new municipality taxes the whole year at its multiplier.
Questions about this term?
We prepare your tax return — including the tricky parts.
You don’t need to master the jargon. Send us your documents; we check every deduction and file electronically on your behalf.