Switzerland's taxation system has been shaped by the three levels of government - federal, cantonal and municipal.
The federal tax is the same in all cantons, so that the taxpayers pay the same amount of the federal tax irrespectively where they live.
The 26 Swiss cantons can levy taxes to the extent that these do not fall within the exclusive authority of the Confederation. Each of the cantons has a separate cantonal tax law.
Nearly 3000 municipalities are entitled to levy taxes the extent authorized by the cantons.