Tax calculator canton of Appenzell Ausserrhoden 2026
Calculate the cantonal, municipal and federal tax for the canton of Appenzell Ausserrhoden — with the official 2026schedules and the multipliers of the capital Herisau.
| Simple cantonal tax (AR schedule) | CHF 2'142.20 |
| Cantonal tax | CHF 7'069.26 |
| Municipal tax Herisau | CHF 8'783.02 |
| Direct federal tax | CHF 2'684.35 |
| Effective tax rate | 18.5% |
Rank 14 of 26 capitals at this income — CHF 8'527 more than Zug. See the full comparison
Taxes in the canton of Appenzell Ausserrhoden
Appenzell Ausserrhoden offers Eastern Swiss tax conditions a notch below St. Gallen: the schedule is simply built, the burden sits in the cheaper mid-table, and with Herisau the capital is at the same time the economic centre. Anyone working in the St. Gallen area often finds in Ausserrhoden the more attractive place to live for tax — even if Appenzell Innerrhoden is again clearly lower.
The key figures 2026
| Schedule system | progressive bracket schedule |
| Cantonal multiplier | 330.00% |
| Multiplier Herisau (capital) | 410.00% |
| Cheapest municipality | Teufen (AR) (260%) |
| Most expensive municipality | Trogen (450%) |
| Number of municipalities | 20 |
| Rank for CHF 100'000 (single) | 14 of 26 |
Appenzell Ausserrhoden in comparison
For a taxable income of CHF 100'000 (single), the capital Herisau costs CHF 18'537 per year. The cheapest capital (Zug, CHF 10'009) is CHF 8'527 below that.
- Canton of Appenzell Innerrhoden: CHF 13'780 (13.8% effective in Appenzell)
- Canton of St. Gallen: CHF 19'752 (19.8% effective in St. Gallen)
- Canton of Thurgau: CHF 17'239 (17.2% effective in Frauenfeld)
All 26 cantons for your income: see the comparison. Optimise your deductions: pillar 3a calculator. From gross to net salary:salary calculator. Taxed at source:withholding tax in the canton of Appenzell Ausserrhoden.
What the municipality changes in Appenzell Ausserrhoden
The cantonal tariff is the same everywhere — the municipal multiplier is not. At CHF 100'000taxable income (single), that means in the canton of Appenzell Ausserrhoden:
| Municipality | Multiplier | Tax per year |
|---|---|---|
| Teufen (AR) (cheapest) | 260% | CHF 15'323 |
| Herisau (capital) | 410% | CHF 18'537 |
| Trogen (most expensive) | 450% | CHF 19'394 |
Between Teufen (AR) and Trogen the gap reaches CHF 4'070 a year on the same income — purely because of the municipality of residence, inside the same canton. Over ten years that is CHF 40'702.
Tax burden by income in Appenzell Ausserrhoden
Annual tax in Herisau, cantonal, municipal and federal tax combined, excluding church tax:
| Taxable income | Single | Married |
|---|---|---|
| CHF 50'000 | CHF 6'421 (12.8%) | CHF 4'107 (8.2%) |
| CHF 80'000 | CHF 13'151 (16.4%) | CHF 9'979 (12.5%) |
| CHF 100'000 | CHF 18'537 (18.5%) | CHF 14'699 (14.7%) |
| CHF 150'000 | CHF 33'471 (22.3%) | CHF 28'542 (19.0%) |
| CHF 200'000 | CHF 50'029 (25.0%) | CHF 45'542 (22.8%) |
Income quadruples from CHF 50'000 to CHF 200'000; tax in Herisau rises from CHF 6'421 to CHF 50'029 — the effective rate from 12.8% to 25.0%. A married couple saves CHF 3'838 in Herisau at this income.
Frequently asked questions
How high are the taxes in the canton of Appenzell Ausserrhoden?
For a taxable income of CHF 100'000 (single), you pay in Herisau about CHF 18'537 per year (cantonal, municipal and federal tax, excluding church tax) — an effective rate of 18.5% and rank 14 of 26 cantonal capitals. For your income, use the calculator above.
Which municipality in the canton of Appenzell Ausserrhoden has the lowest taxes?
The lowest municipal multiplier is currently Teufen (AR) (260%), the highest Trogen (450%) — across 20 municipalities in total. Our calculator uses the capital Herisau; in another municipality the municipal tax shifts according to the multiplier.
How is the tax in Herisau made up?
On the simple cantonal tax under the AR schedule (progressive bracket schedule), the canton applies a multiplier of 330%, the municipality of Herisau 410%. Added to this is the direct federal tax, under the uniform federal schedule.
Ausserrhoden or Innerrhoden — where does one pay less?
Appenzell Innerrhoden is clearly cheaper and plays in the league of Zug and Schwyz. Ausserrhoden remains attractive for commuters to St. Gallen, however: better connected, a larger housing supply and still cheaper than the canton of St. Gallen itself.
Binding information and the official assessment:tax administration of the canton of Appenzell Ausserrhoden.
Other calculators
- Cantonal tax comparison (26 cantons)
Where do you pay the least income tax?
- Swiss salary calculator
From gross to net salary.
Guides on this topic
- Changing canton: how much tax a move really saves
A move to a cheaper canton can save thousands of francs a year. What matters at the 31 December reference date and how to calculate the saving realistically.
- Pillar 3a or 3b: what is the difference — and which suits you?
Restricted or flexible retirement savings? Tax deduction, lock-up, wealth tax and withdrawal compared — and when each pillar makes sense.
Sources: 2026 schedules and multipliers:FTA tax data.
Last updated: 13.07.2026 · 2026 tax-year data