Luzern · capital, 155%
CHF 12’223
Federal CHF 1’705 · Canton CHF 5’234 · Commune and personal tax CHF 5’284
Canton Lucerne · tax year 2025
Your Lucerne tax return, 2025
What Lucerne charges on your salary, what each of its 79 communes costs, and where its limits differ from federal law.
- Filing app
- eSteuern.LU
- Deadline
- Printed on your returnThe date is printed on your return; extend it yourself online at steuern.lu.ch, up to 31 August 2026 (self-employed filers are due on 31 August and can extend to 30 November).
- Communes
- 79Municipal rates from 90% to 240%
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
Meggen · lowest rate, 90%
CHF 10’028
Federal CHF 1’705 · Canton CHF 5’234 · Commune and personal tax CHF 3’089 · CHF 2’195 less than Luzern
Luthern · highest rate, 240%
CHF 15’093
Federal CHF 1’705 · Canton CHF 5’234 · Commune and personal tax CHF 8’154 · CHF 2’870 more than Luzern
- 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 79 communes by municipal rate
Each dot is a commune. Luzern is marked.
Lowest: Meggen 90%Highest: Luthern 240%
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 Luzern, Meggen and Luthern 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 Lucerne 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 LucerneLucerneCHF 2’600FederalCHF 1’800Without a pension fund or pillar 3a: CHF 3’300
Plus CHF 700 per child (federal CHF 700)
Insurance premiums, couple
Higher in LucerneLucerneCHF 5’200FederalCHF 3’700With no pension fund or pillar 3a payment on either side: CHF 6’700
Plus CHF 700 per child (federal CHF 700)
Third-party childcare
Lower in LucerneLucerneCHF 18’000FederalCHF 25’800Per child under 14. Meals and board do not count.
Lucerne adds CHF 2’000 per child under 14 for care you provide yourself, even if you pay for no care.
Commuting
Higher in LucerneLucerneCHF 6’500FederalCHF 3’300Second-earner deduction
Lower in LucerneLucerneCHF 5’000Federalup to CHF 14’100
The amounts above assume you pay into a pension fund or pillar 3a.
Deduction limits: Kanton Luzern: Wegleitung zur Steuererklärung 2025 (Form. 930109), p.31 Ziffer 270 and Formular V Versicherungsbeiträge (Form. 930103); Luzerner Steuerbuch Bd. 1, Weisungen StG § 40 Nr. 6. steuern.lu.ch
Deduction limits: Kanton Luzern: Wegleitung zur Steuererklärung 2025 (Form. 930109), p.34 Ziffern 353 and 360; Luzerner Steuerbuch Bd. 1, Weisungen StG § 42 Nr. 4 (Kinderbetreuungsabzug). steuern.lu.ch
Deduction limits: Kanton Luzern: Wegleitung zur Steuererklärung 2025 (Form. 930109), p.27 Ziffer 202-209t; Steuerbuch Bd. 1, Weisungen StG § 33 Nr. 1 Ziff. 5. steuern.lu.ch
Deduction limits: Kanton Luzern: Wegleitung zur Steuererklärung 2025 (Form. 930109), p.33 Ziffer 326 (Sonderabzug bei Erwerbstätigkeit beider Ehegatten); Steuerbuch § 40 Nr. 12. steuern.lu.ch
Deadline: Kanton Luzern: Wegleitung zur Steuererklärung 2025 (Form. 930109), p.10 'Was bei Terminproblemen?'. Checked 2026-09-20
Let Lucerne's limits apply themselves
Upload your documents once. PaperTax applies Lucerne's own limits and tells you what to type into each field of eSteuern.LU. You still submit it yourself.