The lowest tax burden in canton Appenzell Innerrhoden
Appenzell has the lowest tax burden in canton Appenzell Innerrhoden: CHF 10'294 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Gonten (CHF 11'424) and Schwende-Rüte (CHF 11'707) follow. Source: Federal Tax Administration, tax year 2026.
Tax burden by municipality
ESTV · 2026Tax burden
ESTV · 2026| # | Municipality | Tax | Share | Multiplier |
|---|---|---|---|---|
| 1 | Appenzell | 10'294 | 10.3% | 56 |
| 2 | Gonten | 11'424 | 11.4% | 76 |
| 3 | Schwende-Rüte | 11'707 | 11.7% | 81 |
| 4 | Schlatt-Haslen | 12'046 | 12% | 87 |
| 5 | Oberegg | 12'555 | 12.6% | 96 |
How we measure this
ESTVTotal 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 Appenzell (AI): CHF 10'294 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.