The percentage of economic output demanded by the tax authorities, sometimes referred to as the misery index, is set to fall in 18 of Switzerland’s 26 cantons in 2023, according to data published by the government this week.
In 2023, the misery index will fall most in the cantons of Basel-City (-1.9 percentage points), Schaffhausen (-1.25), Obwalden (-0.75), Jura (-0.6), Solothurn (-0.55), Vaud (-0.55), Geneva (-0.45), Luzern (-0.35), Zurich (-0.35), St Gallen (-0.3) and Appenzell Innerrhoden (-0.25).
The average movement across all of Switzerland will be around -0.25 percentage points.
In the cantons of Ticino (+0.5), Appenzell Ausserrhoden (+0.5), Fribourg (+0.45), Valais (+0.3), Bern (+0.2), Aargau (+0.2) and Uri (0.1), percentages will rise.
In addition, there will be small reductions (less than 0.25) in the cantons of Graubunden, Thurgau, Nidwalden, Zug, Basel-Landschaft, Schwytz and Glarus.
Because of calculation differences tax burden (misery index) is not the same as the overall tax percentage, although the two are correlated.
Tax burden varies significantly across cantons. It ranges from around 12% in the canton of Zug to around 33% in Geneva. Zurich (22%), Basel-City (28%), Bern (27%), Valais (29%) and Vaud (31%) are all between these two extremes.
Note: all figures are taken from a chart and are therefore approximate.