Sarnen · capital, 386%
CHF 11’329
Federal CHF 1’705 · Canton CHF 4’399 · Commune and personal tax CHF 5’225
Canton Obwalden · tax year 2025
What Obwalden charges on your salary, what each of its 7 communes costs, and where its limits differ from federal law.
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.
Sarnen · capital, 386%
CHF 11’329
Federal CHF 1’705 · Canton CHF 4’399 · Commune and personal tax CHF 5’225
Lungern · highest rate, 525%
CHF 13’210
Federal CHF 1’705 · Canton CHF 4’399 · Commune and personal tax CHF 7’106 · CHF 1’881 more than Sarnen
Hover or tap a commune.
Tap a commune to see its bill.
Each dot is a commune. Sarnen is marked.
Lowest: Sarnen 386%Highest: Lungern 525%
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 Sarnen and Lungern 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.
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
Without a pension fund or pillar 3a: CHF 2’550
Plus CHF 700 per child (federal CHF 700)
Insurance premiums, couple
With no pension fund or pillar 3a payment on either side: CHF 4’950
Plus CHF 700 per child (federal CHF 700)
Third-party childcare
Per child under 14. Meals and board do not count.
Commuting
Second-earner deduction
The amounts above assume you pay into a pension fund or pillar 3a.
Deduction limits: Kanton Obwalden: Steuergesetz (GDB 641.4, Stand 1.1.2025) Art. 35 Abs. 1 Bst. g; Dienstanleitung DA 10/2025 Ziff. 3.2 (1.5-fach) und DA 13/2001 (Prämienverbilligung). gdb.ow.ch
Deduction limits: Kanton Obwalden: Steuergesetz Art. 35 Abs. 1 Bst. l; Wegleitung zur Steuererklärung 2025, S.10; Dienstanleitung DA 18/2025. www.ow.ch
Deduction limits: Kanton Obwalden: Wegleitung zur Steuererklärung 2025, S.13 (Fahrkosten, Kantons- und Gemeindesteuern); Steuergesetz Art. 28 Abs. 1 Bst. a. www.ow.ch
Deduction limits: Kanton Obwalden: Wegleitung zur Steuererklärung 2025, S.12 (Sonderabzug bei Erwerbstätigkeit beider Ehegatten); Steuergesetz Art. 35 Abs. 2. www.ow.ch
Deadline: Kanton Obwalden: Wegleitung zur Steuererklärung 2025, S.3 (Frist) und S.4 (Fristerstreckungsgesuche); efristen.ow.ch. Checked 2026-09-20
Upload your documents once. PaperTax applies Obwalden's own limits and tells you what to type into each field of eTax OW. You still submit it yourself.