Canton Schaffhausen applies progressive cantonal income tax rates which, together with municipal tax multipliers and federal income tax, determine the total tax burden for residents. This page explains how the income tax rates in Schaffhausen work in practice—without reproducing every detailed tariff table. The focus is on understanding the cantonal tariff, the role of municipal multipliers and the interaction with the Swiss federal income tax.

Basic Structure of Income Tax in Schaffhausen

For residents of Schaffhausen, the total income tax burden typically consists of three components:

• Federal income tax (direct federal tax, uniform throughout Switzerland),
• Cantonal income tax (according to the Schaffhausen tariff),
• Municipal income tax (the cantonal tax multiplied by the municipality’s tax multiplier, or Steuerfuss).

The canton first determines taxable income under Schaffhausen’s tax rules and applies the cantonal tariff. The resulting cantonal income tax is then multiplied by the tax rate of the municipality of residence. Adding federal, cantonal and municipal tax yields the total income tax burden.

Progressive Cantonal Tax Rates

Schaffhausen uses a progressive cantonal income tax system. In simplified terms:

• Lower taxable incomes face relatively low average and marginal tax rates,
• As taxable income increases, the marginal rate rises step by step,
• At higher income levels, the marginal rate approaches the top rate and the progression flattens.

The official Schaffhausen tariff tables distinguish between different taxpayer categories, typically including:

• Single taxpayers without children,
• Married couples and registered partners (generally jointly assessed),
• Taxpayers entitled to family-related allowances (children, dependants).

Because of this differentiation, two taxpayers with identical gross income may face different tax burdens depending on their family situation and entitlement to allowances.

Municipal Tax Multipliers (Steuerfüsse)

In addition to the cantonal tariff, each municipality in Schaffhausen applies its own tax multiplier to the cantonal income tax. The general process is:

1. Determine taxable income under Schaffhausen’s cantonal rules,
2. Apply the Schaffhausen cantonal tariff to compute cantonal income tax,
3. Multiply the cantonal tax by the municipal multiplier for the place of residence.

Municipal multipliers can vary between municipalities. This means that the overall tax burden can differ within the canton depending on where exactly a taxpayer lives. Municipalities with lower multipliers produce a lower effective tax burden than those with higher multipliers.

Interaction with Federal Income Tax

The direct federal income tax is assessed independently of the Schaffhausen cantonal and municipal taxes. From the taxpayer’s perspective, however, the combined burden is decisive:

• The federal tariff applies to taxable income after federal deductions,
• The Schaffhausen cantonal tariff applies to income after cantonal deductions,
• Municipal tax is calculated as a multiplier on the cantonal tax.

While the federal tariff is the same throughout Switzerland, differences in cantonal tariffs and municipal multipliers mean that the overall tax burden in Schaffhausen can differ from that in other cantons and, in addition, between municipalities within Schaffhausen.

Taxpayer Categories and Tariff Structure

Schaffhausen’s tariff structure is designed to take account of household composition and ability to pay. Different scales or parameters apply for:

• Single taxpayers,
• Married couples and registered partners (joint assessment in most cases),
• Taxpayers with children or other dependants entitled to allowances.

The detailed tariff tables specify thresholds, progression steps and top rates for each category. These tables are updated periodically by the canton and form the legal basis for calculating Schaffhausen cantonal income tax.

Withholding Tax (Quellensteuer)

Foreign nationals without a permanent residence permit may be subject to withholding tax on employment income in Schaffhausen. In such cases:

• Tax is deducted directly from salary by the employer,
• The withholding tax scales are designed to approximate the combined federal, cantonal and municipal tax burden,
• In certain situations, a subsequent ordinary assessment can be requested, which may lead to additional tax payable or a refund.

Withholding tax tariffs differ from ordinary tariffs but follow similar principles of progression and differentiation by marital status, number of children and other factors.

Factors Influencing the Effective Tax Rate in Schaffhausen

The effective tax rate you pay on your income in Schaffhausen depends on several key factors:

• The level of your taxable income,
• Your marital status and whether you have children or other dependants,
• Your municipality of residence and its tax multiplier,
• Whether part of your income is subject to withholding tax,
• The deductions and allowances available to you under federal and cantonal law.

Because of these variables, the effective tax burden is best understood through concrete calculations, for example using a Schaffhausen-specific or Swiss-wide tax calculator, rather than by looking only at nominal statutory rates.

Practical Use

The aim of this page is to explain the structure of Schaffhausen’s income tax rates rather than to reproduce every tariff table. For practical planning, taxpayers typically:

• Use official or third-party tax calculators to estimate their tax burden in Schaffhausen, and
• Consider both the cantonal tariff and the municipal multiplier when evaluating the impact of living in a particular municipality.

To obtain a complete view of your situation, it is helpful to combine the information on rates from this page with the sections on Deductions, Filing Requirements, Special Rules and Examples in the Schaffhausen canton income tax guide.