Where do you pay the least tax in Switzerland?

In Teufen (AR): CHF 11'804 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.

Why not compare tax multipliers?

Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.

← Appenzell Ausserrhoden

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton Appenzell Ausserrhoden

National ranking →Tax multipliers by canton →

Teufen has the lowest tax burden in canton Appenzell Ausserrhoden: CHF 11'804 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Walzenhausen (CHF 12'832) and Gais (CHF 13'089) follow. Source: Federal Tax Administration, tax year 2026.

Tax burden by municipality

ESTV · 2026

higherlowerNo result

Tax burden

ESTV · 2026

#	Municipality	Tax	Share	Multiplier
1	Teufen	11'804	11.8%	260
2	Walzenhausen	12'832	12.8%	320
3	Gais	13'089	13.1%	335
4	Lutzenberg	13'345	13.3%	350
5	Reute	13'345	13.3%	350
6	Speicher	13'517	13.5%	360
7	Bühler	13'688	13.7%	370
8	Stein	13'688	13.7%	370
9	Waldstatt	13'688	13.7%	370
10	Wolfhalden	13'688	13.7%	370
11	Heiden	14'030	14%	390
12	Grub	14'202	14.2%	400
13	Schwellbrunn	14'202	14.2%	400
14	Herisau	14'373	14.4%	410
15	Wald	14'373	14.4%	410
16	Rehetobel	14'544	14.5%	420
17	Schönengrund	14'544	14.5%	420
18	Urnäsch	14'544	14.5%	420
19	Hundwil	14'715	14.7%	430
20	Trogen	15'058	15.1%	450

How we measure this

ESTV

Total income tax (federal, cantonal, municipal and personal tax) in Swiss francs for one fixed household: single, no children, aged 35, CHF 100'000 gross employment income, no confession, no wealth. Because the same household is calculated in every municipality, the amount is comparable across Switzerland — unlike the tax multiplier, which is a percentage of each canton’s own simple tax and therefore rests on a different base in every canton. Source: Federal Tax Administration.

Frequently asked questions

Where do you pay the least tax in Switzerland?: In Teufen (AR): CHF 11'804 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.
Why not compare tax multipliers?: Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.