Appenzell Ausserrhoden salary calculator 2026

Income tax in the canton of Appenzell Ausserrhoden

Appenzell Ausserrhoden taxes a single person with a progressive scale of 12 steps, from nothing on the first CHF 8'300 up to 2.9% on the highest slice. Taxable income is net pay less professional expenses (CHF 700 plus 10% of net pay, at most CHF 2'400), insurance premiums of up to CHF 2'700.

The scale gives the simple tax. The canton charges 330% of it. Communal multipliers run from 260% in Teufen (AR) to 450% in Trogen; Herisau, the capital, charges 410%.

Church tax is a percentage of the simple tax set by each parish.

Direct federal tax

On top of cantonal and communal tax comes the direct federal tax, which is the same in all cantons. For a single person it starts above a taxable income of CHF 15'200 and rises to a top rate of 11.5%. The federal deductions differ from Appenzell Ausserrhoden's: professional expenses of 3% of net pay (CHF 2'000 to CHF 4'000) and insurance premiums of up to CHF 1'800.

Social contributions deducted from salary in 2026

Three deductions are the same for every employee: AHV/IV/EO at 5.3% of gross pay with no ceiling, and unemployment insurance (ALV) at 1.1% on pay up to CHF 148'200. Your employer pays the same amounts again.

Two more depend on your employer. Non-occupational accident insurance (NBU) is charged at a rate set by the insurer, on pay up to CHF 148'200; the calculator assumes 0.4% unless you enter your own. The occupational pension (BVG, the second pillar) is mandatory from a salary of CHF 22'680; the law sets minimum retirement credits of 7% from age 25, 10% from age 35, 15% from age 45, 18% from age 55 on the salary between CHF 26'460 and CHF 90'720, of which the employer pays at least half. Most pension plans go beyond that minimum, so enter your own contribution if you know it.

How this canton was checked

The scale, deductions and multipliers are the Federal Tax Administration's published 2026 data for Appenzell Ausserrhoden. The result was compared with the Federal Tax Administration's tax calculator at eight salaries between CHF 25,000 and CHF 500,000 in Herisau, Teufen (AR) and Trogen, and at CHF 100,000 in all 20 municipalities. The amounts agree to within one franc. The rules were taken from that dataset, not read from the cantonal tax act.

For rulings and forms, the canton's own website is ar.ch.

What the calculator does not cover

The estimate is for a single employee without children who is taxed by ordinary assessment.

• Married couples and registered partners, who are taxed jointly on a different scale, and deductions for children.
• Tax at source (Quellensteuer / impôt à la source), which uses separate tariffs per canton.
• Deductions beyond the standard ones: commuting, meals away from home, pillar 3a, further education, debt interest.
• Wealth tax, other income, and people at or above the AHV reference age.
• Cantonal and communal tax in Geneva, Valais, Vaud, Zug.
• Christian Catholic church tax, and church tax in Basel-Landschaft, Neuchâtel, Solothurn, Uri.

Common questions

Which municipality in Appenzell Ausserrhoden has the lowest tax?

Teufen (AR) has the lowest communal multiplier in 2026, 260%, and Trogen the highest, 450%. Cantonal and federal tax are the same in both.

Is income tax deducted from my salary in Switzerland?

Not under ordinary assessment. Your payslip shows gross pay less social contributions; income tax is assessed after you file a tax return and you pay it yourself, usually in instalments. Only employees taxed at source have tax withheld by the employer, and that is not calculated here.

Why does the municipality matter?

The canton's scale produces a "simple tax". The canton and each municipality then charge their own percentage of it. Two people with the same salary in the same canton can owe noticeably different amounts depending on where they live.

Why is my pension deduction different from the one shown?

The calculator estimates the legal minimum, with half paid by you. Pension plans set their own contributions and insure more than the legal minimum, so real deductions are often higher. Enter the yearly figure from your payslip under "More options".