Choosing the right municipality: taxes, purchasing power and housing costs compared
Tax rate, rent level, vacancy, median income — the municipality page on Homematch holds dozens of data points. How to read the numbers, what they mean and what to really watch for when moving.
Steuerfuss range · Canton Zurich · 2026
57 percentage points of difference — within the same canton
When moving, most people think first about the apartment itself: size, location, rent. But the municipality where it sits affects your cost of living at many levels simultaneously — taxes, infrastructure, income profile of the neighbourhood, train connections and your chances of finding a suitable flat at all. Weighing these factors together leads to better decisions.
Factor 1: Steuerfuss (tax multiplier)
The communal Steuerfuss is the most direct cost factor — within the same canton. Two neighbouring municipalities in canton Zurich can differ by 30–40 percentage points, which on an income of CHF 100,000 amounts to several hundred francs a year. In canton Bern the spread can be even wider.
Important: across canton borders, the Steuerfuss alone tells you nothing — there, what counts is the effective tax burden (cantonal + communal + church tax combined). Within the same canton it is the direct lever. More in the Steuerfuss trap guide.
Steuerfuss spread within selected cantons (2026)
Factor 2: Median taxable income
The median taxable income of a municipality shows its income profile. A municipality with a high median — such as Zumikon (ZH) or Wollerau (SZ) — is financially strong: it can keep its Steuerfuss low because many high earners form a broad tax base. A municipality with a low median relies more on fiscal equalisation and has less room to cut taxes.
For renters, the median income is also a proxy for the local price level: shops, restaurants, services and ultimately rents tend to follow the income profile of the local population.
Factor 3: Average rent per m²
The average rent per m² shows what is actually paid for apartments in a municipality. This figure is displayed on Homematch for every municipality — as a guide to local price levels. It is, however, a mean value: new builds and older stock, central and peripheral locations, small and large apartments often diverge widely.
Factor 4: Vacancy rate
The vacancy rate shows how tight the local rental market is. In a municipality with a rate below 0.5%, listings are scarce — and competition is fierce. At 2–3%, you have more choice and more time. The vacancy rate is also an early indicator of future rent trends: what is tight today tends to get more expensive tomorrow.
The hidden factor: commute
The classic tradeoff: cheaper municipality further away vs. more expensive municipality nearby. Many people run the numbers too narrowly: they compare rents and taxes but forget commuting costs (GA or Halbtax + route subscription) and above all the time cost. One hour of commuting per day adds up to roughly 250 hours over a year — more than six working weeks.
Example: Zug vs. Zurich (1 person, CHF 100,000 taxable income)
| City of Zug | City of Zurich | |
|---|---|---|
| Communal Steuerfuss | 54% | 119% |
| Effective tax burden | ~11% | ~21% |
| Tax/year (approx.) | CHF 11,000 | CHF 21,000 |
| Avg. rent 3.5-room apt. | CHF 2,800/mo | CHF 2,200/mo |
| Additional housing cost/year | + CHF 7,200 | – |
| Commuting cost/year (Zug–ZH HB) | + CHF 2,500 | – |
| Net difference (approx.) | ≈ CHF 700 cheaper/yr | Reference |
The example shows: the tax difference is real, but smaller than often assumed once you factor in housing costs and commuting. In this scenario, living in Zug saves roughly CHF 700 a year net — while accepting a noticeably longer commute (35 min by S-Bahn) and the challenge of searching in a tighter rental market. That can be worthwhile, but the trade-off should be made consciously.
All key figures at a glance: Homematch municipality pages
Every municipality page on Homematch brings together the most important comparison figures: Steuerfuss, median income, average rent, vacancy rate, population and current listings. You can assess multiple municipalities side by side — without switching between sources.
Frequently asked
- Is it worth moving to a neighbouring municipality for a lower Steuerfuss?
- Within the same canton, yes — the Steuerfuss is the direct lever. Whether it pays depends on moving costs, rent levels in the target municipality and the commute. As a rule of thumb: a 10 percentage-point Steuerfuss difference on CHF 100,000 income is worth about CHF 200–500 per year.
- Can I predict the Steuerfuss for future years?
- Not with certainty — it is set annually by the municipal parliament or assembly. But municipalities with a stable financial position, a high tax base and low debt tend to change it less often. The median taxable income gives you a clue to financial strength.
- How reliable is the "average rent per m²" on Homematch?
- It is a reference figure derived from actual listing data on the platform. It is a good indication of local price levels but not a guarantee: individual apartments vary considerably by condition, exact location and floor.
- Should I focus mainly on taxes or on housing costs?
- Both together. For middle incomes (under CHF 120,000 taxable), housing costs represent a larger share of the budget than the tax saving from moving. At higher incomes that balance shifts. Always calculate the net effect: tax saving minus additional housing and commuting costs.