The number of foreign tax exiles in Switzerland has risen to 4,175 last year from 2,394 in 2003, according to a survey by international professional services firm KPMG. The largest numbers live in the cantons of Vaud (1,100), Valais (860), Geneva (600) and Ticino (477). According to the report, only 150 live in Zurich. KPMG estimates that the foreign tax exiles paid up to SFr600 million in Swiss taxes in 2004, a figure which was probably close to SFr1 billion in 2005. "The general perception is that lump sum taxpayers have too good a deal and are not paying their fair share," KPMG partner Patrick Burgy told Swissinfo. "But our calculations show that these people are paying the same amount on average as the average Swiss taxpayer who earns more than SFr200,000. "What people also forget is that any income they derive from foreign sources, such as a concert staged in Japan, is also subject to withholding tax in that country. So the lump sum payment in Switzerland is often only half the story." Wealthy foreigners typically negotiate with local Swiss authorities to pay a lump sum based on five times the rental value of their Swiss residence.