Income tax / Appenzell Innerrhoden
Income tax in Appenzell Innerrhoden
Of a gross salary of CHF 100’000, a single person without children in Appenzell has CHF 6’596 left a month. Income tax and social contributions take 20.9% of the salary, which puts Appenzell 3rd among the 26 cantonal capitals.
The figures are for employees who file a tax return in Appenzell Innerrhoden: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Appenzell Innerrhoden.
Gross salary and what's left in Appenzell
| Gross salary per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’11717.7% | 4’40811.8% |
| CHF 80’000 | 5’35719.7% | 5’74213.9% |
| CHF 100’000 | 6’59620.9% | 7’07415.1% |
| CHF 120’000 | 7’82921.7% | 8’37916.2% |
| CHF 150’000 | 9’64222.9% | 10’29417.7% |
| CHF 200’000 | 12’65924.0% | 13’38819.7% |
The table shows what is left per month in Appenzell 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 Innerrhoden calculates the tax
- The canton's multiplier is 96% of the simple tax. Communes add between 56% and 96%, and Appenzell adds 56%.
- Married couples and single parents pay the rate that applies to their income divided by 2.
- Two children lower the income tax of a married couple with a salary of CHF 100’000 in Appenzell by CHF 2’579 a year.
- On a salary of CHF 100’000 in Appenzell, church members pay another CHF 563 of church tax a year, Roman Catholics and Protestants alike.
- Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 1’437 of tax in Appenzell.
Deductions for employees in Appenzell Innerrhoden
- Professional expenses on a CHF 100’000 salaryCHF 5’000
- Commuting, maximumno limit
- Meals away from home, maximumCHF 3’200
- Childcare per child, maximumCHF 18’000
- Second-earner deduction on a second salary of CHF 50’000CHF 500
These amounts apply to cantonal and communal tax in Appenzell Innerrhoden. 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 13’725 of income tax a year in Appenzell and has CHF 10’065 left a month.
The 5 communes of Appenzell Innerrhoden
On a gross salary of CHF 100’000, a single person pays CHF 8’552 of cantonal and communal tax a year in Appenzell and CHF 10’802 in Oberegg. The difference is CHF 2’250 a year. Appenzell is number 1 of 5 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Appenzell | 56% | 8’552 |
| Gonten | 76% | 9’677 |
| Schwende-Rüte | 81% | 9’958 |
| Schlatt-Haslen | 87% | 10’296 |
| Oberegg | 96% | 10’802 |
Appenzell compared with other capitals
In Schwyz you keep CHF 181 more a month, in Stans CHF 87 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Appenzell Innerrhoden.