Herisau · capital, 410%
CHF 14’377
Federal CHF 1’705 · Canton CHF 5’651 · Commune and personal tax CHF 7’021
Canton Appenzell Ausserrhoden · tax year 2025
Your Appenzell Ausserrhoden tax return, 2025
What Appenzell Ausserrhoden charges on your salary, what each of its 20 communes costs, and where its limits differ from federal law.
- Filing app
- eSteuern AR
- Deadline
- Printed on your returnThe date is printed on page 1 of your return; ask the tax office for more time online before it passes, the first extension is free and each further one costs CHF 25.
- Communes
- 20Municipal rates from 260% to 450%
Your commune moves the bill more than you think
The canton levies its tax, then each commune adds its own rate on the same base. These bills come from the federal tax administration's 2025 calculator.
Household
Children
Gross salary
Teufen (AR) · lowest rate, 260%
CHF 11’808
Federal CHF 1’705 · Canton CHF 5’651 · Commune and personal tax CHF 4’452 · CHF 2’569 less than Herisau
Trogen · highest rate, 450%
CHF 15’062
Federal CHF 1’705 · Canton CHF 5’651 · Commune and personal tax CHF 7’706 · CHF 685 more than Herisau
- Federal
- Canton
- Commune and personal tax
Estimated income tax in each commune
Hover or tap a commune.
Tap a commune to see its bill.
All 20 communes by municipal rate
Each dot is a commune. Herisau is marked.
Lowest: Teufen (AR) 260%Highest: Trogen 450%
Income tax figures: federal tax administration calculator, tax year 2025, retrieved 2026-09-16. One earner aged 35, employment income, no wealth, no church tax, and the standard deductions the calculator applies.
Bills for Herisau, Teufen (AR) and Trogen are the calculator's own. Every other commune is scaled from the capital's base tax by that commune's rate, which matched the calculator to within CHF 40 where we checked.
Municipal rates: federal tax administration, tax year 2025. Boundaries: swisstopo.
Where Appenzell Ausserrhoden is not the federal number
Your return is assessed twice, once for cantonal tax and once for federal tax. The same receipt can be worth more on one than on the other.
Insurance premiums, single
Higher in Appenzell AusserrhodenAppenzell AusserrhodenCHF 2’700FederalCHF 1’800Plus CHF 1’000 per child (federal CHF 700)
Insurance premiums, couple
Higher in Appenzell AusserrhodenAppenzell AusserrhodenCHF 5’400FederalCHF 3’700Plus CHF 1’000 per child (federal CHF 700)
Third-party childcare
Lower in Appenzell AusserrhodenAppenzell AusserrhodenCHF 25’000FederalCHF 25’800Per child under 14. Meals and board do not count.
Commuting
Higher in Appenzell AusserrhodenAppenzell AusserrhodenCHF 6’000FederalCHF 3’300Second-earner deduction
Lower in Appenzell AusserrhodenAppenzell Ausserrhodenup to CHF 5’200Federalup to CHF 14’100Appenzell Ausserrhoden allows 10% of the lower net earned income, at least CHF 2’500 and at most this amount.
Deduction limits: Kanton Appenzell Ausserrhoden: Wegleitung zur Steuererklärung 2025, Kurzübersicht p.2 Ziffer 14 and p.15; Art. 35 Abs. 1 lit. g StG. ar.ch
Deduction limits: Kanton Appenzell Ausserrhoden: Wegleitung zur Steuererklärung 2025, p.16 Ziffer 16.2; Art. 35 Abs. 1 lit. i StG. ar.ch
Deduction limits: Kanton Appenzell Ausserrhoden: Wegleitung zur Steuererklärung 2025, p.13 Ziffer 10 (Pendlerabzug); Art. 29 Abs. 1 lit. a StG; Merkblatt Kosten der Fahrt zum Arbeitsort. ar.ch
Deduction limits: Kanton Appenzell Ausserrhoden: Wegleitung zur Steuererklärung 2025, p.17 Ziffer 17; Art. 35 Abs. 1 lit. h StG. ar.ch
Deadline: Kanton Appenzell Ausserrhoden: Wegleitung zur Steuererklärung 2025, p.4 'Einreichefrist der Steuererklärung, Gesuch um Fristverlängerung'; Merkblatt Erhebung von Gebühren (ab 1.9.2025). Checked 2026-09-20
Let Appenzell Ausserrhoden's limits apply themselves
Upload your documents once. PaperTax applies Appenzell Ausserrhoden's own limits and tells you what to type into each field of eSteuern AR. You still submit it yourself.