# Tax burden of married couples without children on gross earned income

A map of a former edition of the Atlas of Switzerland, the national atlas published by ETH Zurich. It opens only in the desktop atlas (version 4) for Windows and macOS, not in the web atlas; see the links below.

- Map: https://atlasderschweiz.ch/en/theme/tax-burden-of-married-couples-without-children-on-gross-earned-income/
- Short title: Tax burden: childless married couple
- Map id: 954
- Categories: State and Politics › Public finance › Tax burden
- Keywords: Financial services, Taxes
- Published: 2010-11-26
- Last revised: 2022-03-09
- Content language: English
- Other languages: [Deutsch](https://atlasderschweiz.ch/de/thema/steuerbelastung-von-verheirateten-ohne-kinder-am-bruttoarbeitseinkommen.md), [Français](https://atlasderschweiz.ch/fr/theme/charge-fiscale-des-couples-maries-sans-enfant-sur-le-revenu-brut-du-travail.md), [Italiano](https://atlasderschweiz.ch/it/tema/onere-fiscale-delle-coppie-sposate-senza-figli-sul-reddito-lordo-da-lavoro.md)

## Description

Due to the federal structure of the state, the cantons and communes levy taxes in addition to the federal government. As a result, taxpayers pay different amounts of tax depending on where they live and are thus exposed to a different tax burden.
A low tax burden contributes to the attractiveness of a location and is therefore desirable from an economic perspective. However, the quality of a location depends on many factors, including the legal framework, social peace and the qualifications of potential workers. No direct conclusions about the financial situation of private households can be drawn from the fiscal ratio. For this, the tax burden would have to be related to the benefits that citizens receive from the state.
The tax burden varies from canton to canton: the lowest values of the tax utilisation index in the reference year 2021 are recorded in the central Swiss cantons of Zug, Schwyz and Nidwalden, with Zug having the smallest index value. The highest value is recorded in the canton of Geneva, followed by Neuchâtel and Vaud.

## Sources

- FDA (2022): [Tax burden in Switzerland](https://www.estv.admin.ch/estv/de/home/die-estv/steuerstatistiken-estv/steuerbelastung-schweiz.html)
- FSO (2021): [Legislaturindikator: Fiskalquote der öffentlichen Haushalte](https://www.bfs.admin.ch/bfs/de/home/statistiken/querschnittsthemen/monitoring-legislaturplanung/alle-indikatoren/leitline-1-wohlstand/fiskalquote.html)

## Data sources

- Atlas of Switzerland: [Administrative Einheiten 1:500.000 (Gemeinden, Bezirke, Kantone)](http://www.atlasderschweiz.ch/)
- FDA (2021): [Statistiken zur direkten Bundessteuer](https://www.estv.admin.ch/estv/de/home/die-estv/steuerstatistiken-estv/allgemeine-steuerstatistiken/direkte-bundessteuer.html)
- swisstopo (2021): [Gemeindegrenzen GG25](https://shop.swisstopo.admin.ch/de/products/landscape/boundaries3D)
- swisstopo [J160089] (2010): [Gemeindegrenzen GG25](https://shop.swisstopo.admin.ch/de/products/landscape/boundaries3D)
- swisstopo [J160089] (2010): [Landeskarte 1:500.000](https://shop.swisstopo.admin.ch/de/products/maps/national/lk500)

## Data owners

- [Atlas of Switzerland (AoS)](http://www.atlasderschweiz.ch/)
- [Swiss Federal Statistical Office (FSO)](https://www.bfs.admin.ch/)
- [Federal Tax Administration (FDA)](https://www.estv.admin.ch)
- [Swiss Federal Office of Topography (swisstopo)](http://www.swisstopo.admin.ch/)

## Citation

The terms of use ask to name the Atlas of Switzerland and the data owners, and to keep the source references in exports, screenshots and embeds. Cite the map as:

> Atlas of Switzerland (2022): Tax burden of married couples without children on gross earned income. ETH Zürich. Map data © AoS, FSO, FDA, swisstopo. https://atlasderschweiz.ch/en/theme/tax-burden-of-married-couples-without-children-on-gross-earned-income/

## Links

- Map page, with the description and sources and a button that opens the map in the desktop atlas: https://atlasderschweiz.ch/en/theme/tax-burden-of-married-couples-without-children-on-gross-earned-income/
- Open the map in the desktop atlas (version 4), where it is installed: adsglobe://map/954
- Download of the desktop atlas (version 4) for Windows and macOS: https://atlasderschweiz.ch/en/ads4-download/

## Related maps

- [Revenue from direct federal tax of legal entities as a perc. of all tax revenue](https://atlasderschweiz.ch/en/theme/revenue-from-direct-federal-tax-of-legal-entities-as-a-perc--of-all-tax-revenue.md) (id 952, former edition, desktop atlas only)

For the use and citation of maps and data, see the [terms of use](https://atlasderschweiz.ch/en/terms-of-use/).