Self-employed / Appenzell Ausserrhoden

Self-employed in Appenzell Ausserrhoden

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

Of CHF 100’000 profit, a single person without children in Herisau has CHF 6’146 left a month. Tax and social contributions take 26.3% of the profit, which puts Herisau 15th among the 26 cantonal capitals.

Profit and what's left in Herisau

Profit per yearSingleMarried, 2 children
CHF 50’0003’36419.3%3’74010.2%
CHF 80’0005’03324.5%5’58616.2%
CHF 100’0006’14626.3%6’82618.1%
CHF 150’0008’78529.7%9’65922.7%
CHF 200’00011’34032.0%12’33126.0%
CHF 300’00016’26634.9%17’26031.0%

The table shows what is left per month in Herisau and, below it, the share of profit that goes to tax and social contributions. We assume no church tax and no pillar 3a payment, and the children are 6 and 10.

Income tax in Appenzell Ausserrhoden

  • 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 CHF 100’000 profit in Herisau by CHF 4’040 a year.
  • With CHF 100’000 profit in Herisau, church members pay another CHF 820 (Roman Catholic) or CHF 1’047 (Protestant) a year.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’680 saves CHF 4’297 of tax in Herisau.
  • The child deduction in Appenzell Ausserrhoden grows with age: CHF 5’300 under 5, CHF 7’400 from 5 to 15 and CHF 11’600 above 15.

Cheapest and most expensive communes in Appenzell Ausserrhoden

With CHF 100’000 profit, a single person pays CHF 10’294 of cantonal and communal tax a year in Teufen (AR) and CHF 13’610 in Trogen. The difference is CHF 3’316 a year. Herisau is number 14 of 20 communes.

CommuneMultiplierTax per year
Teufen (AR)260%10’294
Walzenhausen320%11’341
Gais335%11’603
Lutzenberg350%11’865
Reute (AR)350%11’865
10 more communes
Rehetobel420%13’086
Schönengrund420%13’086
Urnäsch420%13’086
Hundwil430%13’261
Trogen450%13’610

Social contributions in Appenzell Ausserrhoden

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund1.6%
  • Contributions on CHF 100’000 profitCHF 11’600

The family allowance rate in Appenzell Ausserrhoden is the 10th highest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Appenzell Ausserrhoden too.

Herisau compared with other capitals

In Bellinzona you keep CHF 10 more a month, in Sion CHF 11 less. See all 26 cantons in the calculator. For employees: net salary in Appenzell Ausserrhoden.

All 20 communes of Appenzell Ausserrhoden

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Teufen (AR) to Trogen. Federal tax of CHF 1’741 comes on top in every commune.

Show the list of 20 communes
  1. Teufen (AR)10’294
  2. Walzenhausen11’341
  3. Gais11’603
  4. Lutzenberg11’865
  5. Reute (AR)11’865
  6. Speicher12’039
  7. Bühler12’214
  8. Stein (AR)12’214
  9. Waldstatt12’214
  10. Wolfhalden12’214
  11. Heiden12’563
  12. Grub (AR)12’737
  13. Schwellbrunn12’737
  14. Herisau12’912
  15. Wald (AR)12’912
  16. Rehetobel13’086
  17. Schönengrund13’086
  18. Urnäsch13’086
  19. Hundwil13’261
  20. Trogen13’610

Other cantons: self-employed in all 26 cantons.

Calculate your case in Appenzell Ausserrhoden

CHF

Income less business costs, before your own AHV contributions.

Herisau · Appenzell Ausserrhoden

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

Only if you joined a pension fund voluntarily. It lowers the pillar 3a limit to CHF 7’258.

CHF

The compensation office deducts 1% interest on it before it charges contributions (rate for 2025, the latest published).

Between 0 and 5% of the AHV contribution. Your office's invoice shows it.

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

CHF6’146
Per year CHF 73’747Tax and contributions 26.3%
27%

Set aside 27% of your profit for tax and social contributions. Tax and AHV invoices arrive months later, so the money should be there when they do.

A pillar 3a payment of CHF 17’680, the most you can deduct, would lower your tax by CHF 4’297.

Where your profit goes

  • Left for youAfter income tax and social contributions73’74773.7%
  • Cantonal and communal taxHerisau, Appenzell Ausserrhoden12’91212.9%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7411.7%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.6% of income up to CHF 148’2001’6001.6%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 673 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’40088’400
Insurance premiums-2’700-2’700
Taxable income85’70085’700
Federal tax1’741
Cantonal tax, multiplier 330%5’758
Communal tax, multiplier 410%7’154
Income tax per year14’653

The family allowance rate is the one of the cantonal fund. If you belong to a professional association's fund, your rate may differ.

Same profit in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’881
  • 2Schwyz6’659
  • 3Appenzell Innerrhoden6’468
  • 4Obwalden6’427
  • 5Uri6’423
  • 6Zurich6’412
  • 7Lucerne6’410
  • 15Appenzell Ausserrhoden6’146

This is an estimate and doesn't replace tax advice. It covers only your income from self-employment. Other income, wealth tax and deductions that aren't listed above are left out. Your tax office and your compensation office set the final amounts.

Left per monthCHF6’146