Income tax / Obwalden
Income tax in Obwalden
Of a gross salary of CHF 100’000, a single person without children in Sarnen has CHF 6’508 left a month. Income tax and social contributions take 21.9% of the salary, which puts Sarnen 5th among the 26 cantonal capitals.
The figures are for employees who file a tax return in Obwalden: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Obwalden.
Gross salary and what's left in Sarnen
| Gross salary per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’02919.4% | 4’38412.3% |
| CHF 80’000 | 5’26321.1% | 5’64515.3% |
| CHF 100’000 | 6’50821.9% | 6’93916.7% |
| CHF 120’000 | 7’76222.4% | 8’22517.7% |
| CHF 150’000 | 9’60423.2% | 10’15018.8% |
| CHF 200’000 | 12’63324.2% | 13’25720.5% |
The table shows what is left per month in Sarnen 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 Obwalden calculates the tax
- The canton's multiplier is 325% of the simple tax. Communes add between 386% and 525%, and Sarnen adds 386%.
- Two children lower the income tax of a married couple with a salary of CHF 100’000 in Sarnen by CHF 2’970 a year.
- On a salary of CHF 100’000 in Sarnen, church members pay another CHF 729 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 1’387 of tax in Sarnen.
Deductions for employees in Obwalden
- Professional expenses on a CHF 100’000 salaryCHF 2’681
- Commuting, maximumCHF 10’000
- Meals away from home, maximumCHF 3’200
- Childcare per child, maximumCHF 10’000
- Second-earner deduction on a second salary of CHF 50’000CHF 3’400
These amounts apply to cantonal and communal tax in Obwalden. 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 15’475 of income tax a year in Sarnen and has CHF 9’920 left a month.
The 7 communes of Obwalden
On a gross salary of CHF 100’000, a single person pays CHF 9’599 of cantonal and communal tax a year in Sarnen and CHF 11’476 in Lungern. The difference is CHF 1’877 a year. Sarnen is number 1 of 7 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Sarnen | 386% | 9’599 |
| Engelberg | 465% | 10’666 |
| Kerns | 470% | 10’733 |
| Sachseln | 470% | 10’733 |
| Alpnach | 485% | 10’936 |
| Giswil | 485% | 10’936 |
| Lungern | 525% | 11’476 |
Sarnen compared with other capitals
In Stans you keep CHF 1 more a month, in Altdorf CHF 9 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Obwalden.