Comparison of cantonal capitals
| Main town (cantons) | 30'000 | 40'000 | 50'000 | 75'000 | 100'000 | 150'000 | 200'000 | 250'000 | 500'000 | 1'000'000 |
|---|---|---|---|---|---|---|---|---|---|---|
| Aarau (AG) | 7.78% | 9.86% | 12.62% | 15.44% | 19.53% | 22.76% | 25.99% | 28.54% | 27.93% | 29.47% |
| Altdorf (UR) | 9.95% | 9.18% | 9.28% | 11.07% | 13.82% | 16.03% | 18.68% | 20.68% | 19.13% | 20.68% |
| Appenzell (AI) | 6.52% | 8.07% | 8.80% | 11.33% | 15.82% | 17.66% | 19.40% | 20.69% | 19.15% | 20.71% |
| Basel (BS) | 1.17% | 15.71% | 16.99% | 17.67% | 21.03% | 22.79% | 25.31% | 27.31% | 32.34% | 33.88% |
| Bellinzona (TI) | 6.84% | 8.58% | 13.17% | 19.08% | 21.69% | 26.65% | 29.24% | 31.49% | 32.78% | 34.33% |
| Bern (BE) | 13.71% | 14.27% | 14.60% | 17.19% | 21.83% | 27.18% | 31.42% | 33.83% | 33.75% | 34.87% |
| Chur (GR) | 3.73% | 10.99% | 12.80% | 17.00% | 20.54% | 23.67% | 26.15% | 28.35% | 26.24% | 28.84% |
| Delémont (JU) | 7.94% | 8.76% | 12.41% | 17.99% | 21.38% | 25.84% | 28.46% | 31.45% | 29.91% | 31.45% |
| Frauenfeld (TG) | 5.94% | 7.92% | 9.55% | 12.15% | 15.09% | 18.08% | 22.01% | 24.01% | 22.46% | 24.02% |
| Fribourg (FR) | 10.60% | 15.27% | 18.24% | 20.69% | 24.01% | 30.12% | 35.09% | 31.88% | 30.32% | 31.88% |
| Genève (GE) | 7.71% | 15.25% | 18.34% | 23.37% | 27.21% | 30.14% | 33.50% | 36.30% | 37.97% | 38.70% |
| Glarus (GL) | 6.14% | 7.73% | 9.32% | 13.23% | 15.78% | 19.10% | 23.42% | 25.42% | 23.36% | 29.09% |
| Herisau (AR) | 5.80% | 7.56% | 7.92% | 12.16% | 16.29% | 19.23% | 21.78% | 23.78% | 20.21% | 21.76% |
| Lausanne (VD) | 0.33% | 15.34% | 23.79% | 19.95% | 24.84% | 30.36% | 35.59% | 38.98% | 34.36% | 35.90% |
| Liestal (BL) | 8.55% | 12.47% | 15.93% | 21.17% | 26.16% | 30.13% | 33.18% | 35.54% | 36.21% | 36.65% |
| Luzern (LU) | 7.73% | 11.50% | 11.58% | 13.45% | 16.05% | 19.04% | 22.54% | 25.41% | 23.87% | 25.41% |
| Neuchâtel (NE) | 11.38% | 17.35% | 18.03% | 19.87% | 23.97% | 28.48% | 32.64% | 30.26% | 29.58% | 31.13% |
| Sarnen (OW) | 8.70% | 7.85% | 8.12% | 8.73% | 11.39% | 13.62% | 16.24% | 18.23% | 16.67% | 18.23% |
| Schaffhausen (SH) | 8.39% | 10.68% | 11.41% | 16.47% | 21.08% | 23.39% | 27.88% | 26.35% | 24.82% | 26.35% |
| Schwyz (SZ) | 6.91% | 8.21% | 8.83% | 11.97% | 15.91% | 17.78% | 20.19% | 22.17% | 21.38% | 22.92% |
| Sion (VS) | 0.07% | 18.33% | 15.03% | 17.46% | 23.28% | 31.90% | 30.31% | 31.01% | 29.04% | 30.58% |
| Solothurn (SO) | 8.90% | 14.83% | 15.55% | 18.85% | 21.42% | 25.63% | 28.56% | 30.56% | 27.10% | 28.65% |
| St. Gallen (SG) | 9.17% | 8.22% | 12.69% | 16.85% | 20.57% | 22.73% | 25.29% | 27.28% | 23.74% | 25.29% |
| Stans (NW) | 8.28% | 9.49% | 9.84% | 12.11% | 15.55% | 18.22% | 19.17% | 21.17% | 19.63% | 21.17% |
| Zug (ZG) | 2.05% | 2.63% | 3.36% | 6.86% | 12.33% | 18.76% | 17.81% | 19.83% | 18.28% | 19.83% |
| Zürich (ZH) | 4.60% | 5.83% | 7.87% | 13.64% | 18.06% | 22.31% | 27.14% | 31.11% | 31.55% | 33.08% |
Calculation example for the city of Zurich
Assumption: Gross income CHF 100,000
Tax savings on the 3a payments:
| Income taxes without 3a deduction (CHF 100,000) | CHF 12,723 |
| Income taxes with 3a deduction (CHF 92,944*) | – CHF 11,125 |
| Savings thanks to 3a deduction | CHF 1,598 |
| x 35 years | CHF 55,930 |
Capital withdrawal tax:
If you pay in the maximum amount for 35 years, you end up with around CHF 250,000. We have rounded this amount up to 250,000. We assume that these 250,000 francs are drawn in five tranches, i.e. five times 50,000 francs.
| Withdrawal tax CHF 50,000 | CHF 2,266 |
| 5 years x CHF 2,266 | CHF 11,330 |
Net tax savings on the 3a deposits:
| Tax savings on the 3a deposits | CHF 55,930 |
| Capital gains tax | – CHF 11,330 |
| Net tax savings on the 3a deposits | CHF 44,600 |
| in % of deposits | 18.06 % |
Single, without children, non-denominational
In order to keep the comparison simple, we have not taken into consideration that
- you do not pay wealth tax on pension assets either and
- that no income tax is paid on pension income such as dividends or interest.
These are two other advantages of Pillar 3a.