Appenzell · capital, 56%
CHF 10’298
Federal CHF 1’705 · Canton CHF 5’427 · Commune and personal tax CHF 3’166
Canton Appenzell Innerrhoden · tax year 2025
Your Appenzell Innerrhoden tax return, 2025
What Appenzell Innerrhoden charges on your salary, what each of its 5 communes costs, and where its limits differ from federal law.
- Filing app
- eTax.AI
- Deadline
- 30 April 2026Ask online at ai.ch before 30 April 2026, with a reason: you can get until 30 November 2026 at most, if all your tax bills up to 2025 are paid, and no reply within 14 days counts as granted.
- Communes
- 5Municipal rates from 56% to 96%
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
Oberegg · highest rate, 96%
CHF 12’559
Federal CHF 1’705 · Canton CHF 5’427 · Commune and personal tax CHF 5’427 · CHF 2’261 more than Appenzell
- 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 5 communes by municipal rate
Each dot is a commune. Appenzell is marked.
Lowest: Appenzell 56%Highest: Oberegg 96%
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 Appenzell and Oberegg 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 Innerrhoden 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 InnerrhodenAppenzell InnerrhodenCHF 2’900FederalCHF 1’800Without a pension fund or pillar 3a: CHF 3’400
Plus CHF 600 per child (federal CHF 700)
Insurance premiums, couple
Higher in Appenzell InnerrhodenAppenzell InnerrhodenCHF 5’800FederalCHF 3’700With no pension fund or pillar 3a payment on either side: CHF 6’800
Plus CHF 600 per child (federal CHF 700)
Third-party childcare
Lower in Appenzell InnerrhodenAppenzell InnerrhodenCHF 18’000FederalCHF 25’800Per child under 14. Meals and board do not count.
Commuting
No cantonal limitAppenzell InnerrhodenNo limitFederalCHF 3’300Second-earner deduction
Lower in Appenzell InnerrhodenAppenzell InnerrhodenCHF 500Federalup to CHF 14’100
The amounts above assume you pay into a pension fund or pillar 3a.
Deduction limits: Kanton Appenzell Innerrhoden: Wegleitung zur Steuererklärung 2025, Ziff. 14 (p.20) and Formular 6 Teil B; statute in ESTV Kantonsblatt AI, Art. 12 StKB Steuern. www.ai.ch
Deduction limits: Kanton Appenzell Innerrhoden: Wegleitung zur Steuererklärung 2025, Ziff. 16.3 (p.21) and Formular 8. www.ai.ch
Deduction limits: Kanton Appenzell Innerrhoden: Wegleitung zur Steuererklärung 2025, Ziff. 2 (pp.16-17); Art. 29 StG and Art. 3 StKB Steuern in ESTV Kantonsblatt AI. www.ai.ch
Deduction limits: Kanton Appenzell Innerrhoden: Wegleitung zur Steuererklärung 2025, Ziff. 17 (p.22); Art. 35 Abs. 2 StG in ESTV Kantonsblatt AI. www.ai.ch
Deadline: Kanton Appenzell Innerrhoden: Fristerstreckung Steuererklärung (ai.ch), plus Formular 1 specimen 2025 (Wegleitung 2025, p.9) and Wegleitung p.5. Checked 2026-09-20
Let Appenzell Innerrhoden's limits apply themselves
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