The municipalities are the lowest level of the state structure with all cantons divided up into municipalities. In addition to the tasks allocated to them by their canton and also by the Confederation, the municipalities also have their own powers in various areas.

The Canton of Zug is divided into 11 political municipalities (Gemeinden) which are independent. The four municipalities of Oberägeri, Unterägeri, Menzingen und Neuheim belong to the higher regions with the city of Zug, Baar, Steinhausen, Risch, Cham, Hünenberg und Walchwil in the lower lying regions. They also cover most of the area of Lake Zug.