Self-employed / Lucerne

Self-employed in Lucerne

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

Of CHF 100’000 profit, a single person without children in Lucerne has CHF 6’410 left a month. Tax and social contributions take 23.1% of the profit, which puts Lucerne 7th among the 26 cantonal capitals.

Profit and what's left in Lucerne

Profit per yearSingleMarried, 2 children
CHF 50’0003’47016.7%3’7809.3%
CHF 80’0005’21621.8%5’75713.7%
CHF 100’0006’41023.1%7’01515.8%
CHF 150’0009’27625.8%10’07419.4%
CHF 200’00012’05727.7%12’96022.2%
CHF 300’00017’33430.7%18’23027.1%

The table shows what is left per month in Lucerne 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 Lucerne

  • 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 CHF 100’000 profit in Lucerne by CHF 3’797 a year.
  • With CHF 100’000 profit in Lucerne, church members pay another CHF 787 (Roman Catholic) or CHF 856 (Protestant) a year.
  • On top comes a personal tax of CHF 50 a year, CHF 50 for a married couple.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’730 saves CHF 3’276 of tax in Lucerne.
  • Lucerne relieves low incomes: you deduct 14% of the amount by which your income falls short of CHF 50’400, or of CHF 80’700 for families.
  • Parents who look after their children themselves deduct CHF 2’000 per child under 15.

Cheapest and most expensive communes in Lucerne

With CHF 100’000 profit, a single person pays CHF 8’095 of cantonal and communal tax a year in Meggen and CHF 13’230 in Luthern. The difference is CHF 5’135 a year. Lucerne is number 8 of 79 communes.

CommuneMultiplierTax per year
Meggen90%8’095
Schenkon125%9’293
Eich130%9’465
Weggis130%9’465
Eschenbach (LU)140%9’807
69 more communes
Grossdietwil230%12’888
Hasle (LU)230%12’888
Pfaffnau230%12’888
Wolhusen230%12’888
Luthern240%13’230

Social contributions in Lucerne

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund1.35%
  • Contributions on CHF 100’000 profitCHF 11’350

The family allowance rate in Lucerne is the 7th lowest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Lucerne too.

Lucerne compared with other capitals

In Zurich you keep CHF 2 more a month, in Stans CHF 14 less. See all 26 cantons in the calculator. For employees: net salary in Lucerne.

All 79 communes of Lucerne

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Meggen to Luthern. Federal tax of CHF 1’754 comes on top in every commune.

Show the list of 79 communes
  1. Meggen8’095
  2. Schenkon9’293
  3. Eich9’465
  4. Weggis9’465
  5. Eschenbach (LU)9’807
  6. Horw9’807
  7. Vitznau9’807
  8. Luzern9’978
  9. Ballwil10’149
  10. Hildisrieden10’149
  11. Rickenbach (LU)10’149
  12. Root10’149
  13. Gisikon10’492
  14. Inwil10’492
  15. Rain10’492
  16. Oberkirch10’663
  17. Rothenburg10’663
  18. Sempach10’663
  19. Dagmersellen10’834
  20. Meierskappel10’834
  21. Aesch (LU)11’176
  22. Hitzkirch11’176
  23. Nebikon11’176
  24. Schlierbach11’176
  25. Udligenswil11’176
  26. Adligenswil11’347
  27. Altishofen11’347
  28. Beromünster11’347
  29. Dierikon11’347
  30. Ermensee11’347
  31. Greppen11’347
  32. Grosswangen11’347
  33. Kriens11’347
  34. Neuenkirch11’347
  35. Nottwil11’347
  36. Sursee11’347
  37. Büron11’519
  38. Buttisholz11’519
  39. Hochdorf11’519
  40. Zell (LU)11’519
  41. Buchrain11’690
  42. Malters11’690
  43. Menznau11’690
  44. Egolzwil11’861
  45. Escholzmatt-Marbach11’861
  46. Hergiswil bei Willisau11’861
  47. Römerswil11’861
  48. Ruswil11’861
  49. Ebikon12’032
  50. Geuensee12’032
  51. Hohenrain12’032
  52. Wauwil12’032
  53. Entlebuch12’203
  54. Fischbach12’203
  55. Mauensee12’203
  56. Roggliswil12’203
  57. Schongau12’203
  58. Schötz12’203
  59. Schwarzenberg12’203
  60. Triengen12’203
  61. Willisau12’203
  62. Alberswil12’375
  63. Emmen12’375
  64. Ettiswil12’375
  65. Werthenstein12’375
  66. Reiden12’546
  67. Romoos12’546
  68. Schüpfheim12’546
  69. Ufhusen12’546
  70. Wikon12’546
  71. Knutwil12’717
  72. Altbüron12’888
  73. Doppleschwand12’888
  74. Flühli12’888
  75. Grossdietwil12’888
  76. Hasle (LU)12’888
  77. Pfaffnau12’888
  78. Wolhusen12’888
  79. Luthern13’230

Other cantons: self-employed in all 26 cantons.

Calculate your case in Lucerne

CHF

Income less business costs, before your own AHV contributions.

Luzern · Lucerne

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

CHF6’410
Per year CHF 76’918Tax and contributions 23.1%
24%

Set aside 24% 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 17’730, the most you can deduct, would lower your tax by CHF 3’276.

Where your profit goes

  • Left for youAfter income tax and social contributions76’91876.9%
  • Cantonal and communal taxLuzern, Lucerne9’97810.0%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7541.8%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.35% of income up to CHF 148’2001’3501.4%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 698 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’65088’650
Insurance premiums-3’300-2’700
Taxable income85’35085’950
Federal tax1’754
Cantonal tax, multiplier 145%4’964
Communal tax, multiplier 145%4’964
Personal tax50
Income tax per year11’732

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
  • 8Nidwalden6’395

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 monthCHF6’410