Appenzell tax
In Appenzell, income tax, withholding tax and deadlines depend on cantonal rules as well as federal ones. This page brings together the reference tax burden, the withholding tax rates, notices from the tax authority and our articles on tax.
The area has no national border: the topics that matter are those of people living and working in Switzerland. Official sources publish in German; data, notices and articles are collected here and updated when they change.
Updated on
Tax burden 2026
Cantonal, municipal and federal income tax as a share of gross annual income, for a single person without children living in the cantonal capital.
- Gross income of 30,000 CHF (Appenzell): 3.86%
- Gross income of 60,000 CHF (Appenzell): 7.57%
- Gross income of 100,000 CHF (Appenzell): 10.29%
- Gross income of 150,000 CHF (Appenzell): 13.17%
- Gross income of 250,000 CHF (Appenzell): 16.81%
- Gross income of 30,000 CHF (Herisau): 5.47%
- Gross income of 60,000 CHF (Herisau): 10.45%
- Gross income of 100,000 CHF (Herisau): 14.37%
- Gross income of 150,000 CHF (Herisau): 17.99%
- Gross income of 250,000 CHF (Herisau): 22.83%
Updated on
Source: Federal Tax Administration (FTA)
Withholding tax 2026
Withholding tax rate on the gross monthly wage for tariff code A0 (single person without children), from the canton’s official tariffs.
- Monthly wage of 4,000 CHF (AI, A0): 6.29%
- Monthly wage of 6,000 CHF (AI, A0): 8.69%
- Monthly wage of 8,000 CHF (AI, A0): 10.17%
- Monthly wage of 10,000 CHF (AI, A0): 11.75%
- Monthly wage of 15,000 CHF (AI, A0): 14.95%
- Monthly wage of 4,000 CHF (AR, A0): 6.91%
- Monthly wage of 6,000 CHF (AR, A0): 9.81%
- Monthly wage of 8,000 CHF (AR, A0): 11.95%
- Monthly wage of 10,000 CHF (AR, A0): 13.92%
- Monthly wage of 15,000 CHF (AR, A0): 17.49%
Updated on
Source: Cantonal tax authority
Official notices
Latest releases on this topic from the canton’s administrations and public bodies, linked to the source. Titles are in the original wording.
- Kantonale Steuerverwaltung - Stand der Veranlagungen
- Warnung vor betrügerischen E-Mails im Namen von eTax
Updated on
Recommended articles
- Inner Appenzello succession tax: rates and exemptionsGuide to inheritance taxation in Inner Appenzell: how rates work by degree of kinship, spouse and children exemptions, declaration procedure.
- Appenzell Innerrhoden inheritance taxInheritance and gift taxation in the canton of Appenzell Innerrhoden: rates by degree of kinship, exemptions for spouses and descendants, declaration procedures and cantonal deadlines.
- Appenzello Interno cantonal taxes: rates and deductionsHow cantonal taxes work in the Inner Appenzell Canton: the 3 tax levels, allowable deductions, reporting deadlines and portal of the cantonal administration.
- Appenzello inheritance taxes: rates and proceduresInheritance tax in Appenzell: cantonal jurisdiction, rates for kinship, exemptions for spouse. Declaration within 30-90 days. 6-step procedure.
- Inheritance and donation tax in Appenzello EsternoRates for degree of kinship, exemptions for spouse and direct descendants, declaration and payment terms in the Outer Appenzell Canton.
- Cantonal taxes External Appenzell: rates and deductionsComplete guide to cantonal and municipal taxes in Appenzello Esterno: 3-level structure, rates, allowable deductions, declaratory deadlines and online procedure.