Tax glossary
Tax multiplier (Steuerfuss)
The tax multiplier (Steuerfuss) is the percentage by which the canton, municipality and church multiply the basic cantonal tax — in 2026, Winterthur’s municipal multiplier is 125 per cent and the cantonal multiplier 95 per cent.
The tax multiplier is the factor between the basic cantonal tax (einfache Staatssteuer) defined by law and the amount you actually pay. The tax act sets the tax scale — the basic cantonal tax. The canton, municipality and parish then each set their own multiplier every year, as a percentage of this basic tax.
An example makes the principle clear: if your basic cantonal tax is CHF 3,000, a cantonal multiplier of 95 per cent results in cantonal tax of CHF 2,850, and a municipal multiplier of 125 per cent in municipal tax of CHF 3,750. On top of this comes church tax where applicable and, calculated separately, direct federal tax.
The multiplier is therefore the main reason why the same person with an identical income pays different amounts of tax depending on where they live. It is set anew every year as part of the budget.
Winterthur tax multipliers 2026
The rates set by the Grosser Gemeinderat (Winterthur’s city parliament) and the canton for the 2026 tax period.
- Winterthur municipal tax: 125%
- Canton of Zurich cantonal tax: 95%
- Protestant Reformed parish: 13%
- Roman Catholic parish: 17%
- Christ Catholic parish: 14%
What the tax multiplier is not
The tax multiplier is not a tax rate. A municipal multiplier of 125 per cent does not mean that 125 per cent of your income is taxed — it refers solely to the basic cantonal tax, which itself amounts to only a small percentage of your income.
Nor does the multiplier on its own say anything about the overall tax burden. Cantons with a low tax scale and a high multiplier can be cheaper than the reverse. Only the actual burden in francs on the same income allows a real comparison.
Church tax and religious affiliation
Church tax is only levied if you belong to one of the officially recognised churches in the canton of Zurich. Leaving the church releases individuals from church tax from the following month. Your religious affiliation is declared in your tax return and must be correct — including in mixed-denomination marriages, where church tax is calculated at half.
Example: what 125 per cent means in practice
Suppose your basic cantonal tax, based on your income and assets, is CHF 4,000. With the cantonal multiplier of 95 per cent, that gives CHF 3,800 in cantonal tax; with the municipal multiplier of 125 per cent, CHF 5,000 in municipal tax.
If you are Protestant Reformed, a further CHF 520 in church tax is added at 13 per cent. Your total cantonal tax burden therefore comes to CHF 9,320 — plus direct federal tax, which is calculated separately.
Frequently asked questions: Tax multiplier (Steuerfuss)
Why do I pay more than my colleague in a neighbouring municipality?
Because every municipality sets its own tax multiplier. With the same income, it is solely your municipality of residence on 31 December that determines how much municipal tax you pay.
Which multiplier applies if I move?
What counts is where you live on 31 December of the tax period. If you move to Winterthur in November, the Winterthur multiplier applies for the whole year.
Does the multiplier also apply to federal tax?
No. Direct federal tax is calculated using a uniform federal scale and is the same throughout Switzerland.
Related terms
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