Pillar 2 and 3a – Cash payout taxation in Switzerland 

In the case of cash payout (lump sum payment) at the retirement age or an early withdrawal (acquiring property for personal use or becoming self-employed), the saved retirement assets are subject to taxation at the federal, cantonal and municipal level. The rate is defined by your tax residency.

Calculators
Summary by canton

CityCantonSum 250'000 - MarriedSum 250'000 - SingleSum 500'000 - MarriedSum 500'000 - SingleSum 1 Mio.- MarriedSum 1 Mio. Single
AarauAG15'82118'13938'52641'72785'18888'579
AltdorfUR13'07513'29528'83729'15760'05060'050
Appenzell 1)AI11'50012'08226'41226'73255'20055'200
BaselBS20'56220'78247'06247'38299'75099'750
BellinzonaTI13'31213'53229'31236'60481'191142'223
BernBE15'48416'79138'61942'48693'03298'124
ChurGR10'86213'43224'41245'10271'88098'200
DelémontJU17'72221'67439'66048'46183'222101'204
FrauenfeldTG16'86219'69236'41241'95275'20085'640
FreiburgFR22'35223'11255'85256'712122'540123'080
GenevaGE14'71016'80035'84739'36680'46885'015
GlarusGL15'56215'78233'81234'13270'00070'000
HerisauAR17'68722'53239'91250'09989'600111'799
LausanneVD23'18626'92557'39763'717130'666136'663
LiestalBL12'06212'28233'41233'73295'60095'600
LuzernLU17'38518'42540'56041'70086'59887'418
NeuenburgNE18'08119'94042'13742'92887'66488'545
SarnenOW16'43016'65035'54835'86873'47273'472
SchaffhausenSH12'44013'83329'91430'23462'20462'204
SchwyzSZ10'21715'66734'42946'28896'130114'250
SionVS15'48615'94445'25846'291101'400103'000
SolothurnSO15'87117'56337'53738'32678'38878'388
St. GallenSG16'61218'11235'91238'79274'20079'320
StansNW17'45118'08538'41738'73779'21079'210
ZugZG12'14412'53929'90330'01964'35164'147
ZürichZH14'76217'26041'41056'338130'003160'882

1) Kanton Appenzell: 2019

Source: VZ and TaxWare