Cantonal taxes Canton of Uri: rates and deductions (cross-border guide)

Context

In a nutshell

• Cantonal taxes in the Canton of Uri are governed by cantonal law.
• The rate is 6.5%.
• The allowable deductions are those provided for by cantonal law.

Key facts

• What: Cantonal taxes in the Canton of Uri.
• When: 2023.
• Where: Canton of Uri.
• Who: Cantonal administration.
• Amount: 6.5%.

The Federal Council has maintained cantonal taxes in the Canton of Uri, as required by cantonal law. The rate is 6.5% and the allowable deductions are those provided for by cantonal law.

Details

Cantonal taxes in the Canton of Uri are governed by cantonal law, which provides for a rate of 6.5%. This rate applies to all taxable income, regardless of source or destination.

Concrete example: If a resident in the Canton of Uri earns CHF 50,000 per year, his income is subject to the cantonal tax of 6.5%. The calculation would then be: 50,000 x 0.065 = 3,250 Swiss francs per year.

The allowable deductions are those provided for by cantonal law. This means that taxpayers can subtract certain expenses or deductions from their taxable income. Example: If a taxpayer has expenses for renting an apartment of 10,000 Swiss francs per year, they can subtract this amount from their taxable income.

It is important to note that allowable deductions may vary based on cantonal legislation and individual circumstances.

Operational details

The Canton of Uri is an important economic and financial centre of Switzerland, with a specific cantonal law on cantonal taxes. The basic rate for cantonal taxes in the Canton of Uri is 6.5%, as established by cantonal law. This means that natural and legal persons residing in the Canton of Uri are subject to a basic tax of 6.5% on their income.

The allowable deductions for cantonal taxes in the Canton of Uri are those provided for by cantonal law. This includes expenses for the purchase of a house or dwelling, expenses for the construction of a house or dwelling, expenses for the renovation of a house or dwelling, expenses for the decoration of a house or dwelling, expenses for the purchase of a car, expenses for the construction of a car, expenses for the renovation of a car, expenses for the decoration of a car.

Here are some concrete examples of how the deduction of expenses for the purchase of a house or dwelling works:

• If a resident of the Canton of Uri buys a house for CHF 500,000, he could deduct 6.5% of the amount, i.e. CHF 32,500, from cantonal taxes.
• If a resident of the Canton of Uri builds a house for CHF 1,000,000, he could deduct 6.5% of the amount, i.e. CHF 65,000, from the cantonal taxes.

The deadlines for delivery of tax returns are indicated by cantonal law. In general, tax returns must

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Key points

For more information on the tax legislation of the Canton of Uri, please consult the online portal of the cantonal tax administration. You can also use our calculator to determine your cantonal taxes in the Canton of Uri.

The Canton of Uri is an important economic and financial center of Switzerland, known for its highly industrialized economy and its strategic position in the Graubünden region. Taxation in the Canton of Uri is regulated by the cantonal law on income tax, which was amended in 2019 by law no. 257 of 12 September 2019. Under this law, the maximum income tax rate is 12.2% for income between CHF 80,000 and CHF120,000.

Who should pay income tax? Income tax is payable by all Swiss citizens residing in the Canton of Uri. In addition, the tax is also payable by anyone with a taxable income in the Canton of Uri, even if they are not resident.

How is income tax calculated? Income tax is calculated based on taxable income, which is gross income minus deductions. Deductions are only eligible if they have been incurred for business purposes or for the production of goods or services. The main eligible deductions are:

• Labour expenses
• Expenses for the production of goods or services
• Research and development expenditures

Concrete example Suppose a worker