Income tax / Appenzell Ausserrhoden
Income tax in Appenzell Ausserrhoden
Of a gross salary of CHF 100’000, a single person without children in Herisau has CHF 6’257 left a month. Income tax and social contributions take 24.9% of the salary, which puts Herisau 15th among the 26 cantonal capitals.
The figures are for employees who file a tax return in Appenzell Ausserrhoden: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Appenzell Ausserrhoden.
Gross salary and what's left in Herisau
| Gross salary per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 3’97420.5% | 4’40012.0% |
| CHF 80’000 | 5’11823.2% | 5’66315.1% |
| CHF 100’000 | 6’25724.9% | 6’92816.9% |
| CHF 120’000 | 7’38426.2% | 8’14318.6% |
| CHF 150’000 | 9’03127.8% | 9’90120.8% |
| CHF 200’000 | 11’71929.7% | 12’69823.8% |
The table shows what is left per month in Herisau and, below it, the share of the salary that goes to income tax and social contributions. We assume one salary per household, no church tax and no pillar 3a payment, and the children are 6 and 10.
How Appenzell Ausserrhoden calculates the tax
- The canton's multiplier is 330% of the simple tax. Communes add between 260% and 450%, and Herisau adds 410%.
- Married couples and single parents have a lower tariff of their own.
- Two children lower the income tax of a married couple with a salary of CHF 100’000 in Herisau by CHF 4’014 a year.
- On a salary of CHF 100’000 in Herisau, church members pay another CHF 801 (Roman Catholic) or CHF 1’023 (Protestant) a year.
- Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 1’890 of tax in Herisau.
Deductions for employees in Appenzell Ausserrhoden
- Professional expenses on a CHF 100’000 salaryCHF 2’400
- Commuting, maximumCHF 6’000
- Meals away from home, maximumCHF 3’200
- Childcare per child, maximumCHF 25’000
- Second-earner deduction on a second salary of CHF 50’000CHF 4’272
These amounts apply to cantonal and communal tax in Appenzell Ausserrhoden. For federal tax the same employee deducts CHF 2’681 for professional expenses, up to CHF 3’300 for commuting, up to CHF 25’800 for childcare per child and CHF 14’100 for the second earner.
- A married couple with salaries of CHF 100’000 and CHF 50’000 pays CHF 19’198 of income tax a year in Herisau and has CHF 9’609 left a month.
Cheapest and most expensive communes in Appenzell Ausserrhoden
On a gross salary of CHF 100’000, a single person pays CHF 10’055 of cantonal and communal tax a year in Teufen (AR) and CHF 13’293 in Trogen. The difference is CHF 3’238 a year. Herisau is number 14 of 20 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Teufen (AR) | 260% | 10’055 |
| Walzenhausen | 320% | 11’078 |
| Gais | 335% | 11’333 |
| Lutzenberg | 350% | 11’589 |
| Reute (AR) | 350% | 11’589 |
| 10 more communes | ||
| Rehetobel | 420% | 12’782 |
| Schönengrund | 420% | 12’782 |
| Urnäsch | 420% | 12’782 |
| Hundwil | 430% | 12’952 |
| Trogen | 450% | 13’293 |
Herisau compared with other capitals
In Sion you keep CHF 3 more a month, in Bellinzona CHF 4 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Appenzell Ausserrhoden.
All 20 communes of Appenzell Ausserrhoden
The list gives the cantonal and communal tax per year for a single person with a gross salary of CHF 100’000, without church tax, from Teufen (AR) to Trogen. Federal tax of CHF 1’688 comes on top in every commune.
Show the list of 20 communes
- Teufen (AR)10’055
- Walzenhausen11’078
- Gais11’333
- Lutzenberg11’589
- Reute (AR)11’589
- Speicher11’759
- Bühler11’930
- Stein (AR)11’930
- Waldstatt11’930
- Wolfhalden11’930
- Heiden12’271
- Grub (AR)12’441
- Schwellbrunn12’441
- Herisau12’612
- Wald (AR)12’612
- Rehetobel12’782
- Schönengrund12’782
- Urnäsch12’782
- Hundwil12’952
- Trogen13’293