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Canton Obwalden · tax year 2025

Your Obwalden tax return, 2025

What Obwalden charges on your salary, what each of its 7 communes costs, and where its limits differ from federal law.

Filing app
eTax OW
Deadline
30 April 2026Ask online at efristen.ow.ch before 30 April 2026; online requests are free up to 31 December 2026, while a written request or a later date costs CHF 30.
Communes
7Municipal rates from 386% to 525%

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

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

  • 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 7 communes by municipal rate

Each dot is a commune. Sarnen is marked.

400%425%450%475%500%525%Sarnen 386%

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.

Where Obwalden 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

    ObwaldenCHF 1’700
    FederalCHF 1’800

    Without a pension fund or pillar 3a: CHF 2’550

    Plus CHF 700 per child (federal CHF 700)

    Lower in Obwalden
  • Insurance premiums, couple

    ObwaldenCHF 3’300
    FederalCHF 3’700

    With no pension fund or pillar 3a payment on either side: CHF 4’950

    Plus CHF 700 per child (federal CHF 700)

    Lower in Obwalden
  • Third-party childcare

    ObwaldenCHF 10’000
    FederalCHF 25’800

    Per child under 14. Meals and board do not count.

    Lower in Obwalden
  • Commuting

    ObwaldenCHF 10’000
    FederalCHF 3’300
    Higher in Obwalden
  • Second-earner deduction

    ObwaldenCHF 3’400
    Federalup to CHF 14’100
    Lower in Obwalden

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

Let Obwalden's limits apply themselves

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.