{"country":"switzerland","countryName":"Switzerland","year":"2026","yearLabel":"2026","isCurrent":true,"region":{"code":"nw","slug":"nidwalden","name":"Nidwalden"},"currency":"CHF","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"cantonal-tariff","title":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":11600,"rate":0},{"from":11600,"to":14000,"rate":0.005},{"from":14000,"to":15200,"rate":0.01},{"from":15200,"to":16400,"rate":0.012},{"from":16400,"to":17600,"rate":0.014},{"from":17600,"to":18800,"rate":0.016},{"from":18800,"to":20000,"rate":0.018},{"from":20000,"to":21200,"rate":0.02},{"from":21200,"to":22400,"rate":0.022},{"from":22400,"to":23600,"rate":0.024},{"from":23600,"to":24800,"rate":0.026},{"from":24800,"to":32800,"rate":0.028},{"from":32800,"to":50100,"rate":0.029},{"from":50100,"to":81300,"rate":0.03},{"from":81300,"to":116000,"rate":0.031},{"from":116000,"to":148800,"rate":0.032},{"from":148800,"to":166000,"rate":0.033},{"label":"As worded (see the rules)","from":166300,"to":null,"rate":0.0275}],"source":{"title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026)."},{"id":"tariff-rules","title":"Tariff rules (Nidwalden)","group":"income-tax","kind":"values","rows":[{"label":"Tariff vintage","value":"Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026)","unit":"text"},{"label":"Married couples and single parents","value":"Married couples and single parents living with children: the rate of the taxable income divided by 1.85 (Art. 40 Abs. 2 StG)","unit":"text"},{"label":"Divisor for the rate-determining income","value":1.85,"unit":"number"},{"label":"Basic tariff: taxable income above CHF 166,300","value":"2.75% (as worded)","unit":"text","note":"18. 2.75 Prozent für Einkommen ab Fr. 166'300.– (the printed steps add up to CHF 166,000)"}],"source":{"title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true},{"id":"multipliers","title":"Multipliers 2026: canton, cantonal capital (Stans; other communes differ) and church tax","group":"income-tax","kind":"values","rows":[{"label":"Cantonal multiplier (multiple of the simple tax)","value":2.61,"unit":"number"},{"label":"Communal multiplier: Stans (cantonal capital; other communes differ)","value":2.35,"unit":"number"},{"label":"Church tax, Reformed (multiple of the simple tax)","value":0.26,"unit":"number"},{"label":"Church tax, Roman Catholic (multiple of the simple tax)","value":0.4,"unit":"number"}],"source":{"title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Stans; other communes in Nidwalden set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%)."}],"sources":[{"title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},{"title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 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StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":11600,"to":14000,"rate":0.005,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":14000,"to":15200,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":15200,"to":16400,"rate":0.012,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":16400,"to":17600,"rate":0.014,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":17600,"to":18800,"rate":0.016,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":18800,"to":20000,"rate":0.018,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":20000,"to":21200,"rate":0.02,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":21200,"to":22400,"rate":0.022,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":22400,"to":23600,"rate":0.024,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":23600,"to":24800,"rate":0.026,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":24800,"to":32800,"rate":0.028,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":32800,"to":50100,"rate":0.029,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":50100,"to":81300,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":81300,"to":116000,"rate":0.031,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":116000,"to":148800,"rate":0.032,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"","from":148800,"to":166000,"rate":0.033,"value":null,"unit":"rate"},{"section_id":"cantonal-tariff","section":"Cantonal income tax tariff (Nidwalden, Tarif 2026)","group":"income-tax","basis":"Taxable income, per year (simple tax, before the multipliers)","note":"Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"As worded (see the rules)","from":166300,"to":null,"rate":0.0275,"value":null,"unit":"rate"},{"section_id":"tariff-rules","section":"Tariff rules (Nidwalden)","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Tariff vintage","from":null,"to":null,"rate":null,"value":"Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026)","unit":"text"},{"section_id":"tariff-rules","section":"Tariff rules (Nidwalden)","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Married couples and single parents","from":null,"to":null,"rate":null,"value":"Married couples and single parents living with children: the rate of the taxable income divided by 1.85 (Art. 40 Abs. 2 StG)","unit":"text"},{"section_id":"tariff-rules","section":"Tariff rules (Nidwalden)","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Divisor for the rate-determining income","from":null,"to":null,"rate":null,"value":1.85,"unit":"number"},{"section_id":"tariff-rules","section":"Tariff rules (Nidwalden)","group":"income-tax","basis":"","note":"18. 2.75 Prozent für Einkommen ab Fr. 166'300.– (the printed steps add up to CHF 166,000)","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ESTV Kantonsblatt Nidwalden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 40 StG","source_url":"https://www.estv2.admin.ch/stp/kb/nw-de.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Basic tariff: taxable income above CHF 166,300","from":null,"to":null,"rate":null,"value":"2.75% (as worded)","unit":"text"},{"section_id":"multipliers","section":"Multipliers 2026: canton, cantonal capital (Stans; other communes differ) and church tax","group":"income-tax","basis":"","note":"Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Stans; other communes in Nidwalden set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Cantonal multiplier (multiple of the simple tax)","from":null,"to":null,"rate":null,"value":2.61,"unit":"number"},{"section_id":"multipliers","section":"Multipliers 2026: canton, cantonal capital (Stans; other communes differ) and church tax","group":"income-tax","basis":"","note":"Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Stans; other communes in Nidwalden set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Communal multiplier: Stans (cantonal capital; other communes differ)","from":null,"to":null,"rate":null,"value":2.35,"unit":"number"},{"section_id":"multipliers","section":"Multipliers 2026: canton, cantonal capital (Stans; other communes differ) and church tax","group":"income-tax","basis":"","note":"Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Stans; other communes in Nidwalden set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Church tax, Reformed (multiple of the simple tax)","from":null,"to":null,"rate":null,"value":0.26,"unit":"number"},{"section_id":"multipliers","section":"Multipliers 2026: canton, cantonal capital (Stans; other communes differ) and church tax","group":"income-tax","basis":"","note":"Total income tax = simple tax × (cantonal + communal + church multiplier); church tax only for members. The communal and church figures are those of the cantonal capital, Stans; other communes in Nidwalden set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026)","source_url":"https://www.estv.admin.ch/dam/de/sd-web/FZNWlk7WvHJA/steuerfuesse-np-1995-2026.xlsx","retrieved_at":"2026-11-09","status":"verified","label":"Church tax, Roman Catholic (multiple of the simple tax)","from":null,"to":null,"rate":null,"value":0.4,"unit":"number"}],"pageUrl":"https://calcbloc.com/switzerland/tax-tables/2026/nidwalden","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/switzerland/tax-tables/2026/nidwalden","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}