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Tax calculator canton of Obwalden 2026

Calculate the cantonal, municipal and federal tax for the canton of Obwalden — with the official 2026schedules and the multipliers of the capital Sarnen.

Taxable income = income after all deductions (shown on your tax return/assessment).

Marital status
Total tax per year (Sarnen) CHF 15'482.35
Simple cantonal tax (OW schedule) CHF 1'800.00
Cantonal tax CHF 5'850.00
Municipal tax Sarnen CHF 6'948.00
Direct federal tax CHF 2'684.35
Effective tax rate 15.5%

Rank 7 of 26 capitals at this income — CHF 5'473 more than Zug. See the full comparison

Taxes in the canton of Obwalden

Obwalden was the pioneer of the flat-rate tax in Switzerland: instead of a progressive schedule, a uniform proportional rate of 1.8 percent applies as the simple tax, multiplied by the canton and municipal multipliers. This radical simplification turned the small Central Swiss canton overnight into one of the country’s cheapest tax locations — especially for high incomes, whose marginal rate does not rise here.

The key figures 2026

Schedule systemproportional (flat) rate
Cantonal multiplier325.00%
Multiplier Sarnen (capital)386.00%
Cheapest municipalitySarnen (386%)
Most expensive municipalityLungern (525%)
Number of municipalities7
Rank for CHF 100'000 (single)7 of 26

Obwalden in comparison

For a taxable income of CHF 100'000 (single), the capital Sarnen costs CHF 15'482 per year. The cheapest capital (Zug, CHF 10'009) is CHF 5'473 below that.

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 Obwalden.

What the municipality changes in Obwalden

The cantonal tariff is the same everywhere — the municipal multiplier is not. At CHF 100'000taxable income (single), that means in the canton of Obwalden:

MunicipalityMultiplierTax per year
Sarnen (cheapest)386%CHF 15'482
Sarnen (capital)386%CHF 15'482
Lungern (most expensive)525%CHF 17'984

Between Sarnen and Lungern the gap reaches CHF 2'502 a year on the same income — purely because of the municipality of residence, inside the same canton. Over ten years that is CHF 25'020.

Tax burden by income in Obwalden

Annual tax in Sarnen, cantonal, municipal and federal tax combined, excluding church tax:

Taxable incomeSingleMarried
CHF 50'000CHF 6'800 (13.6%)CHF 6'602 (13.2%)
CHF 80'000CHF 11'617 (14.5%)CHF 11'203 (14.0%)
CHF 100'000CHF 15'482 (15.5%)CHF 14'614 (14.6%)
CHF 150'000CHF 26'273 (17.5%)CHF 24'605 (16.4%)
CHF 200'000CHF 38'499 (19.2%)CHF 37'476 (18.7%)

Income quadruples from CHF 50'000 to CHF 200'000; tax in Sarnen rises from CHF 6'800 to CHF 38'499 — the effective rate from 13.6% to 19.2%. A married couple saves CHF 868 in Sarnen at this income.

Frequently asked questions

How high are the taxes in the canton of Obwalden?

For a taxable income of CHF 100'000 (single), you pay in Sarnen about CHF 15'482 per year (cantonal, municipal and federal tax, excluding church tax) — an effective rate of 15.5% and rank 7 of 26 cantonal capitals. For your income, use the calculator above.

Which municipality in the canton of Obwalden has the lowest taxes?

The lowest municipal multiplier is currently Sarnen (386%), the highest Lungern (525%) — across 7 municipalities in total. Our calculator uses the capital Sarnen; in another municipality the municipal tax shifts according to the multiplier.

How is the tax in Sarnen made up?

On the simple cantonal tax under the OW schedule (proportional (flat) rate), the canton applies a multiplier of 325%, the municipality of Sarnen 386%. Added to this is the direct federal tax, under the uniform federal schedule.

For whom is Obwalden’s flat schedule most worthwhile?

The higher the income, the greater the advantage over progressive cantons: while elsewhere the marginal rate rises with income, in Obwalden it stays constant. For low incomes the effect is smaller, since progressive schedules place little burden there anyway.

Binding information and the official assessment:tax administration of the canton of Obwalden.

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Guides on this topic

Sources: 2026 schedules and multipliers:FTA tax data.

Last updated: 13.07.2026 · 2026 tax-year data