Appenzell Ausserrhoden tax tables 2026
The figures set by or for Appenzell Ausserrhoden for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Switzerland are on the national page.
- 2026-01-01 to 2026-12-31
- CHF
Income tax
Cantonal income tax tariff (Appenzell Ausserrhoden, Tarif 2024 (indexed amounts), unchanged): basic tariff
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 8'300 | 0% |
| CHF 8'300 to CHF 9'900 | 0.6% |
| CHF 9'900 to CHF 11'500 | 1% |
| CHF 11'500 to CHF 15'700 | 1.5% |
| CHF 15'700 to CHF 27'200 | 1.8% |
| CHF 27'200 to CHF 41'800 | 2.2% |
| CHF 41'800 to CHF 54'300 | 2.4% |
| CHF 54'300 to CHF 74'100 | 2.6% |
| CHF 74'100 to CHF 88'700 | 2.7% |
| CHF 88'700 to CHF 125'200 | 2.8% |
| CHF 125'200 to CHF 260'800 | 2.9% |
| Rate on the whole income: Over CHF 260'800 | 2.6% |
Tariff vintage: Tarif 2024 (indexed amounts), unchanged, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Appenzell Ausserrhoden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 39 StG · retrieved 2026-11-09
Cantonal income tax tariff (Appenzell Ausserrhoden, Tarif 2024 (indexed amounts), unchanged): married couples and single parents
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 16'700 | 0% |
| CHF 16'700 to CHF 18'800 | 0.5% |
| CHF 18'800 to CHF 21'900 | 0.9% |
| CHF 21'900 to CHF 27'100 | 1.4% |
| CHF 27'100 to CHF 36'500 | 1.7% |
| CHF 36'500 to CHF 52'100 | 1.9% |
| CHF 52'100 to CHF 67'700 | 2.2% |
| CHF 67'700 to CHF 88'600 | 2.5% |
| CHF 88'600 to CHF 114'700 | 2.7% |
| CHF 114'700 to CHF 177'300 | 2.8% |
| CHF 177'300 to CHF 417'200 | 2.9% |
| Rate on the whole income: Over CHF 417'200 | 2.6% |
Tariff vintage: Tarif 2024 (indexed amounts), unchanged, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Appenzell Ausserrhoden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 39 StG · retrieved 2026-11-09
Tariff rules (Appenzell Ausserrhoden)
| Item | Value |
|---|---|
| Tariff vintage | Tarif 2024 (indexed amounts), unchanged, per ESTV Kantonsblatt (Stand Februar 2026) |
| Married couples and single parents | Married couples and single parents living with children or supported persons use the married tariff (Art. 39 Abs. 1 lit. a StG) |
| Basic tariff: taxable income above CHF 260,80012. über 250 000 (260 800)*: 2,60 Prozent des steuerbaren Einkommens | 2.6% of the whole income |
| Married tariff: taxable income above CHF 417,20012. über 400 000 (417 200)*: 2,60 Prozent des steuerbaren Einkommens | 2.6% of the whole income |
Source: ESTV Kantonsblatt Appenzell Ausserrhoden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 39 StG · retrieved 2026-11-09
Multipliers 2026: canton, cantonal capital (Herisau; other communes differ) and church tax
| Item | Value |
|---|---|
| Cantonal multiplier (multiple of the simple tax) | 3.3 |
| Communal multiplier: Herisau (cantonal capital; other communes differ) | 4.1 |
| Church tax, Reformed (multiple of the simple tax) | 0.6 |
| Church tax, Roman Catholic (multiple of the simple tax) | 0.47 |
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, Herisau; other communes in Appenzell Ausserrhoden set their own multipliers. Multiples as listed by the ESTV (1.19 = 119%).
Source: ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
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Official sources
- ESTV: Steuerfüsse der Kantonshauptorte 1995 - 2026 der natürlichen Personen (XLSX, sheet NP 2026; updated 14 September 2026) · retrieved 2026-11-09
- ESTV Kantonsblatt Appenzell Ausserrhoden (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, Art. 39 StG · retrieved 2026-11-09
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