Income tax / Lucerne

Income tax in Lucerne

Tax year 2026 · Data updated 14 Nov 2026 · Source: ESTV, BSV

Of a gross salary of CHF 100’000, a single person without children in Lucerne has CHF 6’491 left a month. Income tax and social contributions take 22.1% of the salary, which puts Lucerne 7th among the 26 cantonal capitals.

The figures are for employees who file a tax return in Lucerne: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Lucerne.

Gross salary and what's left in Lucerne

Gross salary per yearSingleMarried, 2 children
CHF 60’0004’06318.7%4’48610.3%
CHF 80’0005’27120.9%5’79913.0%
CHF 100’0006’49122.1%7’08115.0%
CHF 120’0007’72022.8%8’38216.2%
CHF 150’0009’51223.9%10’29417.6%
CHF 200’00012’43725.4%13’31720.1%

The table shows what is left per month in Lucerne 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 Lucerne calculates the tax

  • The canton's multiplier is 145% of the simple tax. Communes add between 90% and 240%, and Lucerne adds 145%.
  • 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 Lucerne by CHF 3’805 a year.
  • On a salary of CHF 100’000 in Lucerne, church members pay another CHF 774 (Roman Catholic) or CHF 841 (Protestant) a year.
  • A personal tax of CHF 50 a year comes on top, the same for single people and married couples.
  • Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 1’510 of tax in Lucerne.

Deductions for employees in Lucerne

  • Professional expenses on a CHF 100’000 salaryCHF 2’681
  • Commuting, maximumCHF 6’500
  • Meals away from home, maximumCHF 3’200
  • Childcare per child, maximumCHF 18’200
  • Second-earner deduction on a second salary of CHF 50’000CHF 5’000

These amounts apply to cantonal and communal tax in Lucerne. 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 14’793 of income tax a year in Lucerne and has CHF 9’976 left a month.
  • Parents in Lucerne who look after their children themselves deduct CHF 2’000 per child. With paid childcare you deduct the cost, at least CHF 2’000 and at most CHF 20’200 per child.

Cheapest and most expensive communes in Lucerne

On a gross salary of CHF 100’000, a single person pays CHF 7’954 of cantonal and communal tax a year in Meggen and CHF 12’999 in Luthern. The difference is CHF 5’045 a year. Lucerne is number 8 of 79 communes.

CommuneMultiplierTax per year
Meggen90%7’954
Schenkon125%9’131
Eich130%9’300
Weggis130%9’300
Eschenbach (LU)140%9’636
69 more communes
Grossdietwil230%12’663
Hasle (LU)230%12’663
Pfaffnau230%12’663
Wolhusen230%12’663
Luthern240%12’999

Lucerne compared with other capitals

In Altdorf you keep CHF 8 more a month, in Schaffhausen CHF 1 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Lucerne.

All 79 communes of Lucerne

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 Meggen to Luthern. Federal tax of CHF 1’688 comes on top in every commune.

Show the list of 79 communes
  1. Meggen7’954
  2. Schenkon9’131
  3. Eich9’300
  4. Weggis9’300
  5. Eschenbach (LU)9’636
  6. Horw9’636
  7. Vitznau9’636
  8. Luzern9’804
  9. Ballwil9’972
  10. Hildisrieden9’972
  11. Rickenbach (LU)9’972
  12. Root9’972
  13. Gisikon10’309
  14. Inwil10’309
  15. Rain10’309
  16. Oberkirch10’477
  17. Rothenburg10’477
  18. Sempach10’477
  19. Dagmersellen10’645
  20. Meierskappel10’645
  21. Aesch (LU)10’981
  22. Hitzkirch10’981
  23. Nebikon10’981
  24. Schlierbach10’981
  25. Udligenswil10’981
  26. Adligenswil11’149
  27. Altishofen11’149
  28. Beromünster11’149
  29. Dierikon11’149
  30. Ermensee11’149
  31. Greppen11’149
  32. Grosswangen11’149
  33. Kriens11’149
  34. Neuenkirch11’149
  35. Nottwil11’149
  36. Sursee11’149
  37. Büron11’318
  38. Buttisholz11’318
  39. Hochdorf11’318
  40. Zell (LU)11’318
  41. Buchrain11’486
  42. Malters11’486
  43. Menznau11’486
  44. Egolzwil11’654
  45. Escholzmatt-Marbach11’654
  46. Hergiswil bei Willisau11’654
  47. Römerswil11’654
  48. Ruswil11’654
  49. Ebikon11’822
  50. Geuensee11’822
  51. Hohenrain11’822
  52. Wauwil11’822
  53. Entlebuch11’990
  54. Fischbach11’990
  55. Mauensee11’990
  56. Roggliswil11’990
  57. Schongau11’990
  58. Schötz11’990
  59. Schwarzenberg11’990
  60. Triengen11’990
  61. Willisau11’990
  62. Alberswil12’159
  63. Emmen12’159
  64. Ettiswil12’159
  65. Werthenstein12’159
  66. Reiden12’327
  67. Romoos12’327
  68. Schüpfheim12’327
  69. Ufhusen12’327
  70. Wikon12’327
  71. Knutwil12’495
  72. Altbüron12’663
  73. Doppleschwand12’663
  74. Flühli12’663
  75. Grossdietwil12’663
  76. Hasle (LU)12’663
  77. Pfaffnau12’663
  78. Wolhusen12’663
  79. Luthern12’999

Calculate your case in Lucerne

CHF

Everything your employer pays before deductions, with the 13th salary and bonus.

The pension fund contribution depends on age.

Luzern · Lucerne

Marital status
Children under 18
0
Pillar 3a payment
More options
CHF

Season ticket or car costs for the way to work. Federal tax accepts up to CHF 3’300, and most cantons have their own limit.

CHF

CHF 15 per working day if you can't eat at home, at most CHF 3’200 a year. Half of that if your employer pays part of the meal.

CHF

Leave empty to use the assumption of the federal tax calculator: CHF 4’560 per adult and CHF 1’200 per child.

Left per month

CHF6’491
Per year CHF 77’895Tax and contributions 22.1%
13%

Set aside 13% of your net salary for income tax. Your employer doesn't deduct this tax. The bill follows your tax return.

A pillar 3a payment of CHF 7’258, the most you can deduct, would lower your tax by CHF 1’510.

Where your salary goes

  • Left for youAfter income tax and social contributions77’89577.9%
  • Cantonal and communal taxLuzern, Lucerne9’8049.8%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’6881.7%
  • AHV / IV / EO and ALVOld age, disability and income loss 5.3%, unemployment insurance 1.1%6’4006.4%
  • Pension fundLegal minimum for your age. Your pension fund may charge more.3’2133.2%
  • Accident insuranceNon-occupational accidents, estimated at 1%1’0001.0%
  • Gross salary per year100’000100%

Of the next CHF 1’000 of salary, CHF 737 is left for you.

Income tax in detail

CantonFederal
Net salary89’38789’387
Professional expenses, flat rate-2’681-2’681
Insurance premiums-2’600-1’800
Taxable income84’10684’906
Federal tax1’688
Cantonal tax, multiplier 145%4’877
Communal tax, multiplier 145%4’877
Personal tax50
Income tax per year11’492

Same salary in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’961
  • 2Schwyz6’777
  • 3Appenzell Innerrhoden6’596
  • 4Nidwalden6’509
  • 5Obwalden6’508
  • 6Uri6’499
  • 7Lucerne6’491
  • 8Schaffhausen6’490

This is an estimate and doesn't replace tax advice. It covers your salary only. Other income, wealth tax and deductions that aren't listed above are left out. Your pension fund sets your real contribution, and your tax office sets the final tax.

Left per monthCHF6’491