Self-employed / Obwalden
Self-employed in Obwalden
Of CHF 100’000 profit, a single person without children in Sarnen has CHF 6’427 left a month. Tax and social contributions take 22.9% of the profit, which puts Sarnen 4th among the 26 cantonal capitals.
Profit and what's left in Sarnen
| Profit per year | Single | Married, 2 children |
|---|---|---|
| CHF 50’000 | 3’42117.9% | 3’7539.9% |
| CHF 80’000 | 5’20921.9% | 5’60316.0% |
| CHF 100’000 | 6’42722.9% | 6’87117.5% |
| CHF 150’000 | 9’36525.1% | 9’92620.6% |
| CHF 200’000 | 12’24426.5% | 12’89022.7% |
| CHF 300’000 | 17’81228.8% | 18’45626.2% |
The table shows what is left per month in Sarnen 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 Obwalden
- 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 CHF 100’000 profit in Sarnen by CHF 2’970 a year.
- With CHF 100’000 profit in Sarnen, church members pay another CHF 739 of church tax a year, Roman Catholics and Protestants alike.
- With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’720 saves CHF 2’978 of tax in Sarnen.
- Obwalden has a flat tax: the simple tax is 1.8% of taxable income at every level of income.
- Everyone deducts CHF 10’000. Married couples and single parents deduct another 20% of their income, at least CHF 4’300 and at most CHF 10’000.
The 7 communes of Obwalden
With CHF 100’000 profit, a single person pays CHF 9’726 of cantonal and communal tax a year in Sarnen and CHF 11’628 in Lungern. The difference is CHF 1’902 a year. Sarnen is number 1 of 7 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Sarnen | 386% | 9’726 |
| Engelberg | 465% | 10’807 |
| Kerns | 470% | 10’876 |
| Sachseln | 470% | 10’876 |
| Alpnach | 485% | 11’081 |
| Giswil | 485% | 11’081 |
| Lungern | 525% | 11’628 |
Social contributions in Obwalden
- AHV / IV / EO10% from CHF 60’500
- Family allowance fund1.4%
- Contributions on CHF 100’000 profitCHF 11’400
The family allowance rate in Obwalden is the 9th lowest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in Obwalden too.
Sarnen compared with other capitals
In Appenzell you keep CHF 41 more a month, in Altdorf CHF 3 less. See all 26 cantons in the calculator. For employees: net salary in Obwalden.
Other cantons: self-employed in all 26 cantons.