Tax calculator canton of Lucerne 2026
Calculate the cantonal, municipal and federal tax for the canton of Lucerne — with the official 2026schedules and the multipliers of the capital Lucerne.
| Simple cantonal tax (LU schedule) | CHF 4'158.50 |
| Cantonal tax | CHF 6'029.83 |
| Municipal tax Lucerne | CHF 6'029.83 |
| Direct federal tax | CHF 2'684.35 |
| Effective tax rate | 14.7% |
Rank 4 of 26 capitals at this income — CHF 4'735 more than Zug. See the full comparison
Taxes in the canton of Lucerne
Lucerne has worked its way, through several tax reforms, into the cheaper half of Switzerland and is today the least expensive way to combine a “Central Swiss tax level” with a larger centre. The schedule is moderately progressive, the city of Lucerne sits above the cantonal average, many agglomeration municipalities below it. A clear gap remains to neighbours Zug and Schwyz — but against Bern or Zurich, a Lucerne address saves noticeably.
The key figures 2026
| Schedule system | progressive bracket schedule with base amount |
| Cantonal multiplier | 145.00% |
| Multiplier Lucerne (capital) | 145.00% |
| Cheapest municipality | Meggen (90%) |
| Most expensive municipality | Luthern (240%) |
| Number of municipalities | 79 |
| Rank for CHF 100'000 (single) | 4 of 26 |
Lucerne in comparison
For a taxable income of CHF 100'000 (single), the capital Lucerne costs CHF 14'744 per year. The cheapest capital (Zug, CHF 10'009) is CHF 4'735 below that.
- Canton of Zug: CHF 10'009 (10.0% effective in Zug)
- Canton of Schwyz: CHF 12'157 (12.2% effective in Schwyz)
- Canton of Bern: CHF 22'958 (23.0% effective in Bern)
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 Lucerne.
What the municipality changes in Lucerne
The cantonal tariff is the same everywhere — the municipal multiplier is not. At CHF 100'000taxable income (single), that means in the canton of Lucerne:
| Municipality | Multiplier | Tax per year |
|---|---|---|
| Meggen (cheapest) | 90% | CHF 12'457 |
| Lucerne (capital) | 145% | CHF 14'744 |
| Luthern (most expensive) | 240% | CHF 18'695 |
Between Meggen and Luthern the gap reaches CHF 6'238 a year on the same income — purely because of the municipality of residence, inside the same canton. Over ten years that is CHF 62'378.
Tax burden by income in Lucerne
Annual tax in Lucerne, cantonal, municipal and federal tax combined, excluding church tax:
| Taxable income | Single | Married |
|---|---|---|
| CHF 50'000 | CHF 5'210 (10.4%) | CHF 3'286 (6.6%) |
| CHF 80'000 | CHF 10'538 (13.2%) | CHF 7'963 (10.0%) |
| CHF 100'000 | CHF 14'744 (14.7%) | CHF 11'435 (11.4%) |
| CHF 150'000 | CHF 26'674 (17.8%) | CHF 22'450 (15.0%) |
| CHF 200'000 | CHF 40'463 (20.2%) | CHF 37'252 (18.6%) |
Income quadruples from CHF 50'000 to CHF 200'000; tax in Lucerne rises from CHF 5'210 to CHF 40'463 — the effective rate from 10.4% to 20.2%. A married couple saves CHF 3'309 in Lucerne at this income.
Frequently asked questions
How high are the taxes in the canton of Lucerne?
For a taxable income of CHF 100'000 (single), you pay in Lucerne about CHF 14'744 per year (cantonal, municipal and federal tax, excluding church tax) — an effective rate of 14.7% and rank 4 of 26 cantonal capitals. For your income, use the calculator above.
Which municipality in the canton of Lucerne has the lowest taxes?
The lowest municipal multiplier is currently Meggen (90%), the highest Luthern (240%) — across 79 municipalities in total. Our calculator uses the capital Lucerne; in another municipality the municipal tax shifts according to the multiplier.
How is the tax in Lucerne made up?
On the simple cantonal tax under the LU schedule (progressive bracket schedule with base amount), the canton applies a multiplier of 145%, the municipality of Lucerne 145%. Added to this is the direct federal tax, under the uniform federal schedule.
Is Lucerne comparable to Zug for tax?
No — Zug remains in a league of its own. But Lucerne positions itself as the cheapest “large” centre in Central Switzerland: lower than Zurich, Bern or Basel, while clearly above Zug, Schwyz and Nidwalden.
Binding information and the official assessment:tax administration of the canton of Lucerne.
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
- Marriage and taxes: the marriage penalty, splitting and the second-earner deduction
Why some couples pay more tax after marriage and others less: how splitting, the married-couple schedule and the second-earner deduction affect the progression.
- Understanding your Swiss payslip: every deduction explained
AHV, ALV, NBU, BVG, KTG, withholding tax: what every line of your payslip means, how the deductions are calculated and which figures you should check.
Sources: 2026 schedules and multipliers:FTA tax data.
Last updated: 13.07.2026 · 2026 tax-year data