Cantons / Lucerne
Net salary in Lucerne
With CHF 100’000 a year, a single person without children in Lucerne takes home CHF 6’589 a month. Withholding tax is 11.28% of gross pay, and Lucerne ranks 11th of 26 cantons for this salary.
Gross to net in Lucerne
| Gross per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’127tax 8.1% | 4’510tax 0.4% |
| CHF 80’000 | 5’348tax 10.0% | 5’823tax 2.9% |
| CHF 100’000 | 6’589tax 11.3% | 7’142tax 4.7% |
| CHF 150’000 | 9’616tax 14.2% | 10’377tax 8.1% |
| CHF 200’000 | 12’553tax 16.7% | 13’457tax 11.3% |
Net per month in CHF, 12 salaries, age 34, no church tax. Married: one income. Pension fund and accident insurance are estimates.
Lucerne compared with other cantons
For a single person earning CHF 100’000, Lucerne ranks 11th of 26. That's CHF 3 a month less than in Schaffhausen, and CHF 17 more than in Glarus. See all 26 cantons.
Withholding tax in Lucerne
- Lucerne sets the rate from your monthly pay. In the month you get a 13th salary, it's added to that month's pay, so the rate for that month is higher.
- Lucerne publishes tariffs with and without church tax. You pay church tax only if you belong to a recognised church.
- Cross-border commuters from Germany with a residence certificate (Gre-1) pay Swiss withholding tax of at most 4.5%.
- Lucerne has no special agreement with France, so commuters from France pay the normal tariff.
If you live in Switzerland and earn CHF 120’000 gross a year or more, you have to file a tax return after the year ends, and the tax office calculates your final tax. This federal rule applies in every canton.
Tax rates in the city of Luzern
Cantonal and municipal tax are usually a multiple of the cantonal base rate. In Luzern for 2026:
- Canton145%
- Municipality of Luzern145%
- Protestant church25%
- Roman Catholic church23%
Source: ESTV, tax multipliers of cantonal capitals 2026. Withholding tax is the same in every commune of the canton. These rates matter if you're taxed the ordinary way, for example with a C permit.
Family allowances
- Child allowanceCHF 215 up to age 12, CHF 260 from 12
- Education allowanceCHF 268
- Birth allowance (one-off)CHF 1’075
Per child and month, paid with your salary. The education allowance replaces the child allowance once the child is in post-compulsory education, up to age 25. Source: BSV, family allowances 2026.
Official information
For the tariff tables and questions about your own case, contact the cantonal tax office: withholding tax in Lucerne.