Withholding tax canton of Appenzell Innerrhoden 2026
Calculate withholding tax in the canton of Appenzell Innerrhoden — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 9.1% |
| Withholding tax per year | CHF 7'090.20 |
| Net salary per month | CHF 5'909.15 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Appenzell Innerrhoden
Appenzell Innerrhoden is Switzerland’s smallest and one of its most tax-favourable cantons. For withholding tax the monthly model applies, the tariffs come with and without church tax. As the low cantonal schedule feeds into the withholding tariff, withholding tax here is among the lowest in the country.
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 518 (8.6%) |
| Example: CHF 8'000/month (single) | CHF 814 (10.2%) |
| Example: CHF 10'000/month (single) | CHF 1'170 (11.7%) |
Withholding tax in Appenzell Innerrhoden in practice
Appenzell Innerrhoden is Switzerland's least populous canton and its labour market is correspondingly small — trades, tourism and agriculture dominate. Withholding-tax relationships are therefore rarer than elsewhere, but the process is unusually direct: a single cantonal tax administration handles corrections and enquiries.
What the tariff code changes in Appenzell Innerrhoden
CHF 8'000 gross salary per month in the canton of Appenzell Innerrhoden, six family situations — under the AI tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 813.60 |
| Married, single earner, no children | B0N | CHF 561.60 |
| Married, single earner, two children | B2N | CHF 351.20 |
| Married, dual earners, no children | C0N | CHF 792.80 |
| Married, dual earners, two children | C2N | CHF 648.80 |
| Single parent, one child | H1N | CHF 467.20 |
Spread in Appenzell Innerrhoden: CHF 346 per month at an identical salary — CHF 4'157 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Appenzell Innerrhoden:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 6.3% | CHF 251.60 |
| CHF 6'000 | 8.6% | CHF 518.40 |
| CHF 8'000 | 10.2% | CHF 813.60 |
| CHF 12'000 | 13.1% | CHF 1'572.00 |
| CHF 16'000 | 15.4% | CHF 2'470.40 |
The salary quadruples; withholding tax in Appenzell Innerrhoden rises from CHF 252 to CHF 2'470 — the rate from 6.3% to 15.4%.
Appenzell Innerrhoden against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Appenzell Innerrhoden sits at rank 6 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 475 less than in Appenzell Innerrhoden)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 421 more than in Appenzell Innerrhoden)
- Appenzell Innerrhoden: CHF 813.60 per month, or CHF 9'763 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Appenzell Innerrhoden 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 Innerrhoden?
The canton of Appenzell Innerrhoden 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 Innerrhoden at CHF 8'000 per month?
A single person without children pays in Appenzell Innerrhoden, at CHF 8'000 gross monthly salary, about CHF 814 withholding tax (10.2% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
How low is withholding tax in Appenzell Innerrhoden?
Very low by comparison: as Innerrhoden is among the cheapest cantons for ordinary income tax and this feeds into the tariff, the monthly deduction is, at the same salary, noticeably lower than in the central cantons.
Does the Innerrhoden tariff also apply if I work outside the canton?
Yes, as long as your residence is in Appenzell Innerrhoden. The employer — including one based in another canton — must withhold according to your canton of residence and remit the tax there.
Ordinary income tax in the canton of Appenzell Innerrhoden: tax calculator Appenzell Innerrhoden. 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 Innerrhoden. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data