Withholding tax canton of Appenzell Ausserrhoden 2026
Calculate withholding tax in the canton of Appenzell Ausserrhoden — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 10.4% |
| Withholding tax per year | CHF 8'135.40 |
| Net salary per month | CHF 5'822.05 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Appenzell Ausserrhoden
Appenzell Ausserrhoden taxes employees at source under the monthly model and publishes the tariffs with and without church tax. As a favourable Eastern Swiss canton of residence — a notch below St. Gallen — Ausserrhoden offers a moderate deduction to commuters into the St. Gallen area.
Key facts 2026
| Calculation model | monthly model |
| Church tax | with and without church tax |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 589 (9.8%) |
| Example: CHF 8'000/month (single) | CHF 953 (11.9%) |
| Example: CHF 10'000/month (single) | CHF 1'388 (13.9%) |
Withholding tax in Appenzell Ausserrhoden in practice
Appenzell Ausserrhoden is a classic residential canton: many people commute to St. Gallen, the Rhine valley or Herisau. Because residence governs withholding tax, they benefit from the Ausserrhoden tariff even though their workplace lies elsewhere. In healthcare and social services — among the canton's largest employment sectors — part-time roles are common, which lowers the monthly salary and hence the rate.
What the tariff code changes in Appenzell Ausserrhoden
CHF 8'000 gross salary per month in the canton of Appenzell Ausserrhoden, six family situations — under the AR tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 952.80 |
| Married, single earner, no children | B0N | CHF 666.40 |
| Married, single earner, two children | B2N | CHF 433.60 |
| Married, dual earners, no children | C0N | CHF 936.80 |
| Married, dual earners, two children | C2N | CHF 766.40 |
| Single parent, one child | H1N | CHF 572.80 |
Spread in Appenzell Ausserrhoden: CHF 380 per month at an identical salary — CHF 4'560 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Appenzell Ausserrhoden:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 6.9% | CHF 276.40 |
| CHF 6'000 | 9.8% | CHF 588.60 |
| CHF 8'000 | 11.9% | CHF 952.80 |
| CHF 12'000 | 15.4% | CHF 1'849.20 |
| CHF 16'000 | 18.1% | CHF 2'894.40 |
The salary quadruples; withholding tax in Appenzell Ausserrhoden rises from CHF 276 to CHF 2'894 — the rate from 6.9% to 18.1%.
Appenzell Ausserrhoden against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Appenzell Ausserrhoden sits at rank 15 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 614 less than in Appenzell Ausserrhoden)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 282 more than in Appenzell Ausserrhoden)
- Appenzell Ausserrhoden: CHF 952.80 per month, or CHF 11'434 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Appenzell Ausserrhoden tax administration runs until 31 March of the following year — the guidewithholding tax or ordinary assessment explains how.
Frequently asked questions
Under which model is withholding tax calculated in the canton of Appenzell Ausserrhoden?
The canton of Appenzell Ausserrhoden calculates under the monthly model. The tariffs include cantonal, municipal and federal tax and are published with and without church tax. The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in Appenzell Ausserrhoden at CHF 8'000 per month?
A single person without children pays in Appenzell Ausserrhoden, at CHF 8'000 gross monthly salary, about CHF 953 withholding tax (11.9% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
For whom is withholding tax in Appenzell Ausserrhoden relevant?
For foreign employees without a C settlement permit resident in the canton. As Ausserrhoden taxes more cheaply than St. Gallen and this is included in the tariff, the monthly deduction is moderate.
How does part-time work affect withholding tax in Ausserrhoden?
The rate follows the salary actually paid out each month, not the full-time equivalent — a lower workload therefore means a lower rate. With several part-time jobs at once, special rules apply: total income is then taken into account to set the rate.
Ordinary income tax in the canton of Appenzell Ausserrhoden: tax calculator Appenzell Ausserrhoden. Social-security contributions on the salary: salary calculator. All cantons:withholding tax calculator.
Sources: 2026 withholding-tax tariffs:FTA / tax administration of the canton of Appenzell Ausserrhoden. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data