Withholding tax canton of Lucerne 2026
Calculate withholding tax in the canton of Lucerne — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 9.9% |
| Withholding tax per year | CHF 7'698.60 |
| Net salary per month | CHF 5'858.45 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of Lucerne
Lucerne combines a moderate tax level with the monthly model for withholding tax. As the tariffs already include cantonal and municipal tax, Lucerne’s more favourable position also shows in lower withholding rates than in the expensive central cantons. The tariffs come with and without church tax.
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 563 (9.4%) |
| Example: CHF 8'000/month (single) | CHF 882 (11.0%) |
| Example: CHF 10'000/month (single) | CHF 1'257 (12.6%) |
Withholding tax in Lucerne in practice
In Lucerne, tourism, hospitality and healthcare account for a large share of jobs taxed at source — frequently on an L short-stay permit or a fixed-term contract. If you start mid-year, the employer withholds tax from the first salary onwards, so the annual total can diverge from a full-year view. Anyone employed for only a few months should therefore look into a tariff correction.
What the tariff code changes in Lucerne
CHF 8'000 gross salary per month in the canton of Lucerne, six family situations — under the LU tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 881.60 |
| Married, single earner, no children | B0N | CHF 619.20 |
| Married, single earner, two children | B2N | CHF 347.20 |
| Married, dual earners, no children | C0N | CHF 830.40 |
| Married, dual earners, two children | C2N | CHF 644.00 |
| Single parent, one child | H1N | CHF 504.00 |
Spread in Lucerne: CHF 378 per month at an identical salary — CHF 4'531 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of Lucerne:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 6.5% | CHF 258.80 |
| CHF 6'000 | 9.4% | CHF 563.40 |
| CHF 8'000 | 11.0% | CHF 881.60 |
| CHF 12'000 | 13.8% | CHF 1'657.20 |
| CHF 16'000 | 16.3% | CHF 2'604.80 |
The salary quadruples; withholding tax in Lucerne rises from CHF 259 to CHF 2'605 — the rate from 6.5% to 16.3%.
Lucerne against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), Lucerne sits at rank 11 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 543 less than in Lucerne)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 353 more than in Lucerne)
- Lucerne: CHF 881.60 per month, or CHF 10'579 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the Lucerne 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 Lucerne?
The canton of Lucerne 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 Lucerne at CHF 8'000 per month?
A single person without children pays in Lucerne, at CHF 8'000 gross monthly salary, about CHF 882 withholding tax (11.0% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
Is withholding tax in Lucerne lower than in Zurich or Bern?
Generally yes: as Lucerne is cheaper for ordinary tax and this feeds into the tariff, Lucerne withholding rates are, at a comparable salary, usually lower than in the city of Zurich or the canton of Bern.
I only worked part of the year in Lucerne — is my deduction correct?
Under the monthly model, each month is taxed separately on that month's salary, regardless of how many months you worked in total. With part-year employment this often produces an excessive deduction. A tariff correction or a subsequent ordinary assessment evens it out.
Ordinary income tax in the canton of Lucerne: tax calculator Lucerne. 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 Lucerne. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data