Self-employed / Appenzell Innerrhoden
Self-employed in Appenzell Innerrhoden
Of CHF 100’000 profit, a single person without children in Appenzell has CHF 6’468 left a month. Tax and social contributions take 22.4% of the profit, which puts Appenzell 3rd among the 26 cantonal capitals.
Profit and what's left in Appenzell
| Profit per year | Single | Married, 2 children |
|---|---|---|
| CHF 50’000 | 3’47316.6% | 3’72210.7% |
| CHF 80’000 | 5’26121.1% | 5’66015.1% |
| CHF 100’000 | 6’46822.4% | 6’96016.5% |
| CHF 150’000 | 9’36825.1% | 10’03119.8% |
| CHF 200’000 | 12’23626.6% | 12’98622.1% |
| CHF 300’000 | 17’83628.7% | 18’48526.1% |
The table shows what is left per month in Appenzell 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 Innerrhoden
- 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 CHF 100’000 profit in Appenzell by CHF 2’582 a year.
- With CHF 100’000 profit in Appenzell, church members pay another CHF 595 of church tax a year, Roman Catholics and Protestants alike.
- With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’680 saves CHF 3’111 of tax in Appenzell.
- Appenzell Innerrhoden has only five communes. The child deduction is CHF 6’000 for each of the first two children and CHF 8’000 from the third.
The 5 communes of Appenzell Innerrhoden
With CHF 100’000 profit, a single person pays CHF 9’044 of cantonal and communal tax a year in Appenzell and CHF 11’424 in Oberegg. The difference is CHF 2’380 a year. Appenzell is number 1 of 5 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Appenzell | 56% | 9’044 |
| Gonten | 76% | 10’234 |
| Schwende-Rüte | 81% | 10’532 |
| Schlatt-Haslen | 87% | 10’889 |
| Oberegg | 96% | 11’424 |
Social contributions in Appenzell Innerrhoden
- 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 Innerrhoden 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 Innerrhoden too.
Appenzell compared with other capitals
In Schwyz you keep CHF 191 more a month, in Sarnen CHF 41 less. See all 26 cantons in the calculator. For employees: net salary in Appenzell Innerrhoden.
Other cantons: self-employed in all 26 cantons.