A purely Swiss term denoting the tax rate set annually by the municipalities and the canton. This factor is defined as a percentage in relation to the basic rate, the simple state tax, and results in the amount of the municipal tax. This tax rate can vary greatly within a canton, for example in 2021 in the canton of Zurich the lowest is 72% without church tax (Kilchberg) and the highest is 129% (Maschwanden, Wila and Wildberg).