Natural Persons

In 2010, the canton lowered the income tax burden for everyone by an average of ten percent. The canton of Glarus is attractive from a tax point of view, as a recent study by BAK Basel Economics shows. 

The federal government, the canton, and the township tax income; the canton and township also levy a property tax and the church a church tax. The cantonal rates in detail:

  • Income is taxed progressively up to 17 percent (simple tax).
  • Property is taxed at three-tenths of a percent (simple tax).
  • Married and single tax payers with children benefit from taxable total income that is divisible by 1.6.
  • Gains on property are taxed at 3 to 39 percent. The rate is higher if a property is held for a short time and lower if it is held for a long time.
  • Inheritances are taxed at 2.875 to 28.75 percent (including 15 percent building tax). Spouses and direct offspring are tax exempt.
  • Lump-sum benefits from the 2nd pillar and pillar 3a are taxed with a full annual tax. The simple tax is 4 percent of the lump-sum payment.

Statistics on "freely disposable income"