Appenzell Innerrhoden Wealth Tax Calculator
Appenzell Innerrhoden Wealth Tax Calculator 2025
Estimate your annual wealth tax liability in the Canton of Appenzell Innerrhoden — adjust for filing status, basic allowance and local tax factor (Steuerfuss).
Appenzell Innerrhoden applies a proportional wealth tax at cantonal level: the simple tax is currently 1.5‰ (0.15%) of taxable net wealth. The total burden is then determined by multiplying this simple tax by the combined tax rate factor (Steuerfuss) of canton, political commune, school and church (where applicable).
This calculator provides an indicative estimate of your 2025 wealth tax, based on a simplified allowance model and a user-defined total tax factor. It is suitable for high-level planning and comparisons and does not replace the official calculator of the Appenzell Innerrhoden tax administration.
Step 1: Taxable Net Wealth = Net Wealth − Personal Allowance
Step 2: Simple Wealth Tax (100%) = Taxable Net Wealth × 0.15% (1.5‰)
Step 3: Total Wealth Tax ≈ Simple Wealth Tax × Total Tax Factor (Steuerfuss / 100)
Personal allowances are modelled as CHF 50,000 for single taxpayers and CHF 100,000 for married couples (joint assessment), based on the statutory tax-free amounts. Child allowances and special reliefs are not fully captured in this simplified tool.
Interactive Calculator
Enter your net wealth, filing status and the combined tax factor applicable to your municipality (Steuerfuss). As a rough indication, many Appenzell Innerrhoden locations lie around 1.5–1.7× of the simple tax when all components (canton, commune, school, church) are included.
Example Scenarios
Example A — Single, CHF 1,000,000, Total Tax Factor 1.60
Net wealth CHF 1,000,000.
Personal allowance (single) CHF 50,000 → taxable CHF 950,000.
Simple wealth tax at 1.5‰ ≈ CHF 1,425.
Total factor 1.60 (≈160% of simple tax) → total ≈ CHF 2,280.
Effective burden ≈ 0.23% of net wealth.
Example B — Married, CHF 3,000,000, Total Tax Factor 1.55
Net wealth CHF 3,000,000.
Personal allowance (married / joint) CHF 100,000 → taxable CHF 2,900,000.
Simple wealth tax at 1.5‰ ≈ CHF 4,350.
Total factor 1.55 (≈155% of simple tax) → total ≈ CHF 6,740.
Effective burden ≈ 0.22% of net wealth (excluding any church tax variations).
These examples are indicative and rounded. Actual assessments depend on your exact municipal tax factors (Steuerfüsse), church affiliation, number of dependent children and any special deductions granted.
Planning Use
- Use this tool to compare different municipal and church tax factors in Appenzell Innerrhoden. Small changes in the combined Steuerfuss can materially influence your long-term wealth tax burden.
- Combine the result with Allowances & Deductions to capture debt deductions, pension assets and other reliefs correctly.
- Review Valuation Rules so that real estate, securities and private company participations are aligned with the official tax values used by the authorities.
- Integrate this calculator with Planning Strategies if you are considering relocation within Appenzell Innerrhoden, changing church affiliation, or restructuring assets for succession and retirement.