The municipalities with the lowest tax multipliers in canton Appenzell Ausserrhoden (2026)
National ranking →Teufen has the lowest municipal tax multiplier in canton Appenzell Ausserrhoden for 2026: 260%. It is followed by Walzenhausen (320%) and Gais (335%). Source: Swiss Federal Tax Administration (ESTV), tax year 2026.
Ranking
ESTV · 2026| Rank | Municipality | Municipal multiplier | Church tax (prot.) | Church tax (rom.-cath.) | Residents |
|---|---|---|---|---|---|
| 1 | Teufen | 260% | 45% | 46% | 6'646 |
| 2 | Walzenhausen | 320% | 80% | 45% | 2'111 |
| 3 | Gais | 335% | 55% | 46% | 3'150 |
| 4 | Lutzenberg | 350% | 72% | 74% | 1'340 |
| 5 | Reute | 350% | 75% | 57% | 717 |
| 6 | Speicher | 360% | 60% | 65% | 4'505 |
| 7 | Stein | 370% | 70% | 56% | 1'492 |
| 8 | Waldstatt | 370% | 60% | 47% | 1'906 |
| 9 | Bühler | 370% | 80% | 46% | 1'958 |
| 10 | Wolfhalden | 370% | 70% | 74% | 1'913 |
| 11 | Heiden | 390% | 60% | 45% | 4'413 |
| 12 | Schwellbrunn | 400% | 60% | 47% | 1'543 |
| 13 | Grub | 400% | 75% | 45% | 986 |
| 14 | Herisau | 410% | 60% | 47% | 16'100 |
| 15 | Wald | 410% | 60% | 65% | 916 |
| 16 | Schönengrund | 420% | 60% | 71% | 561 |
| 17 | Urnäsch | 420% | 60% | 45% | 2'382 |
| 18 | Rehetobel | 420% | 70% | 45% | 1'710 |
| 19 | Hundwil | 430% | 75% | 45% | 967 |
| 20 | Trogen | 450% | 75% | 65% | 1'905 |
Within-canton context: lowest 260%, median 390%, highest 450%. The cantonal multiplier of Appenzell Ausserrhoden is 330% on top of the municipal rate.
How we measure this
ESTVThe municipal tax multiplier (Steuerfuss) is the percentage of the cantonal base tax (einfache Staatssteuer) a municipality levies; the 2026 values come from the Swiss Federal Tax Administration (ESTV). Multipliers are NOT comparable across cantons — each canton defines its own base scale — which is why this ranking stays within one canton. Church tax is shown separately and applies only to registered members.
Frequently asked questions
- Which municipality has the lowest tax multiplier in canton Appenzell Ausserrhoden in 2026?
- Teufen has the lowest municipal tax multiplier in canton Appenzell Ausserrhoden in 2026, at 260%.
- What is a tax multiplier (Steuerfuss)?
- The multiplier is the percentage of the cantonal base tax that a municipality levies. Your municipal income tax = base tax × municipal multiplier. Canton and church add their own multipliers on the same base.
- Are tax multipliers comparable between cantons?
- No. Every canton defines its own base tax scale, so multipliers are only meaningful within one canton. For cross-canton comparisons you need the effective tax burden at a given income.
- Is church tax included in this ranking?
- No — the ranking uses the pure municipal multiplier. Church tax multipliers (Protestant and Roman Catholic) are listed separately in the table and apply only to registered church members.