Lucerne tax tables 2026
The figures set by or for Lucerne 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 (Lucerne, Tarif 2026): basic tariff
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 9'900 | 0% |
| CHF 9'900 to CHF 12'300 | 0.5% |
| CHF 12'300 to CHF 15'500 | 1% |
| CHF 15'500 to CHF 16'700 | 2% |
| CHF 16'700 to CHF 17'900 | 3% |
| CHF 17'900 to CHF 20'800 | 4% |
| CHF 20'800 to CHF 25'100 | 4.5% |
| CHF 25'100 to CHF 110'100 | 5% |
| CHF 110'100 to CHF 163'900 | 5.25% |
| CHF 163'900 to CHF 190'100 | 5.5% |
| CHF 190'100 to CHF 2'096'800 | 5.8% |
| Rate on the whole income: Over CHF 2'096'800 | 5.7% |
Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Luzern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 57 StG · retrieved 2026-11-09
Cantonal income tax tariff (Lucerne, Tarif 2026): married couples and single parents
| Taxable income, per year (simple tax, before the multipliers) | Rate |
|---|---|
| CHF 0 to CHF 19'900 | 0% |
| CHF 19'900 to CHF 24'000 | 0.5% |
| CHF 24'000 to CHF 25'000 | 1.5% |
| CHF 25'000 to CHF 26'200 | 2.5% |
| CHF 26'200 to CHF 28'300 | 3% |
| CHF 28'300 to CHF 32'500 | 3.5% |
| CHF 32'500 to CHF 99'200 | 4.5% |
| CHF 99'200 to CHF 138'100 | 5% |
| CHF 138'100 to CHF 159'200 | 5.5% |
| CHF 159'200 to CHF 1'425'500 | 5.8% |
| Rate on the whole income: Over CHF 1'425'500 | 5.6% |
Tariff vintage: Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026).
Source: ESTV Kantonsblatt Luzern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 57 StG · retrieved 2026-11-09
Tariff rules (Lucerne)
| Item | Value |
|---|---|
| Tariff vintage | Tarif 2026, per ESTV Kantonsblatt (Stand Februar 2026) |
| Married couples and single parents | Married couples and single parents living with children or supported persons use the reduced tariff (§ 57 Abs. 2 StG) |
| Basic tariff: taxable income above CHF 2,096,800Bei Einkommen über 2 096 800 Franken beträgt die Steuer je Einheit 5,7 Prozent des Einkommens. | 5.7% of the whole income |
| Married tariff: taxable income above CHF 1,425,500Bei Einkommen über 1 425 500 Franken beträgt die Steuer je Einheit 5,6 Prozent des Einkommens. | 5.6% of the whole income |
Source: ESTV Kantonsblatt Luzern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 57 StG · retrieved 2026-11-09
Multipliers 2026: canton, cantonal capital (Luzern; other communes differ) and church tax
| Item | Value |
|---|---|
| Cantonal multiplier (multiple of the simple tax) | 1.45 |
| Communal multiplier: Luzern (cantonal capital; other communes differ) | 1.45 |
| Church tax, Reformed (multiple of the simple tax) | 0.25 |
| Church tax, Roman Catholic (multiple of the simple tax) | 0.23 |
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, Luzern; other communes in Lucerne 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
Cite this table
For reports, articles and coursework. Each figure's own official source is listed with its section.
Embed this table
Free to use on your site. Keep the "Powered by CalcBloc" link: it is how readers can check the figures. For live data, use the free API.
Use the data
The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.
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 Luzern (Stand: Februar 2026), Einkommenssteuer: Steuerberechnung, § 57 StG · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.