The Swiss income tax system combines federal, cantonal and communal taxes. In the canton of Luzern, the interaction between tariffs, deductions and local multipliers can be complex. This page provides simplified examples to illustrate how income tax in Luzern can work in practice for different types of taxpayers.

The examples below are for illustration only. They are based on simplified assumptions and are not a substitute for a formal tax calculation or advice. Actual tax outcomes depend on the precise legal rules, the tax year, the applicable tariffs and deductions, and the specific municipality of residence in Luzern.

General Assumptions Used in the Examples

Unless stated otherwise, the examples assume:

• A tax year in which the relevant Luzern tariffs and federal tariffs are in force.
• Standard personal deductions as available under cantonal and federal law.
• A typical communal tax multiplier (not an extreme low- or high-tax municipality).
• No extraordinary deductions, losses carried forward or special regimes.

The purpose is not to reproduce exact tariff tables, but to show the logic of how different factors influence the overall income tax burden in Luzern.

Example 1 – Single Employee with Employment Income Only

Profile:

• Single individual, no children.
• Resident in a mid-range tax municipality in Luzern.
• Annual gross employment income: CHF 80,000.
• No significant other income, no real estate, moderate bank assets.

Step 1 – Determine Taxable Income

From the gross salary, various deductions are made, e.g. social security and pension contributions, professional expenses, and standard deductible expenses. After deductions, the taxpayer might have a hypothetical taxable income of, say, CHF 60,000 (for illustration).

Step 2 – Apply Federal Tariff

The federal income tax is calculated on the taxable income using the federal tariff for single taxpayers. On CHF 60,000 taxable income, the federal tax will be relatively modest because of the progressive federal scale.

Step 3 – Apply Luzern Cantonal Tariff

The same taxable income is used for the cantonal (Luzern) tax calculation. Cantonal tariffs depend on marital status, number of children etc. The Luzern cantonal tax then yields a base amount. :contentReference[oaicite:1]{index=1}

Step 4 – Apply Communal Multiplier

The cantonal tax is multiplied by the communal tax multiplier (Steuerfuss) of the municipality of residence. For example, if the multiplier is 120%, the communal tax will be 1.2 × the basic cantonal tax.

Result

Adding together: federal income tax + cantonal tax + communal tax → total income tax owed. In many cases for a gross income of CHF 80,000, the effective total tax burden ends up in the lower to mid double-digit percent range (depending on deductions and municipality).

Example 2 – Married Couple with Two Incomes and Children

Profile:

• Married couple, jointly taxed, with two children.
• Resident in Luzern, in a municipality with average multiplier.
• Spouse A: gross employment income CHF 90,000. Spouse B: gross employment income CHF 40,000.
• No self-employment income, modest bank assets, no rental income.

Step 1 – Combine Income and Apply Deductions

Combined gross income of CHF 130,000. From that, social security & pension contributions, professional expenses and commuting costs (if any), insurance premiums, child allowances and other deductible items are subtracted. The combined taxable income might—for illustration—end up around CHF 95,000–100,000.

Step 2 – Federal Tax for Married Couple with Children

The federal tariff for married couples/families is applied to the taxable income. Due to the more favorable progression for families, the federal tax burden is reduced compared to two single taxpayers.

Step 3 – Luzern Cantonal and Communal Tax

The same taxable income is used to calculate cantonal Luzern tax for married couples with dependents; then the communal multiplier is applied. Family- and children-related deductions and allowances typically reduce the effective burden.

Result

The effective overall income tax rate (federal + cantonal + communal) on the combined gross income CHF 130,000 will reflect the benefit of joint taxation, family allowances, and the specific municipality’s multiplier.

Example 3 – Employee Owning Real Estate in Luzern

Profile:

• Resident employee in Luzern with gross salary CHF 100,000.
• Owner-occupied house or apartment in Luzern.
• Mortgage on the property and some investment income (e.g. interest, dividends).

Step 1 – Income Side

For tax purposes, the taxpayer declares employment income, investment income, and — where applicable — the imputed rental value of the owner-occupied property (Eigenmietwert). :contentReference[oaicite:2]{index=2}

Step 2 – Deductions Related to the Property

The taxpayer may deduct mortgage interest, maintenance costs (or a lump-sum maintenance deduction, sofern kantonal erlaubt), and other general deductions allowed under Luzern law or federal law.

Step 3 – Combined Tax Burden

After taking property-related deductions into account, the taxable income (and taxable wealth) is calculated. Then federal, cantonal and communal taxes are determined accordingly. Depending on the balance between imputed rental value and deductible expenses, owning real estate can either increase or moderate the tax burden compared to renting.

Example 4 – Self-Employed Professional in Luzern

Profile:

• Self-employed individual (e.g. consultant) resident in Luzern.
• Annual gross business income CHF 150,000.
• Business expenses for travel, office costs, professional insurances and equipment.

Step 1 – Determine Business Profit

From the gross business income, all allowable business expenses are deducted. The resulting net profit is subject to income tax.

Step 2 – Add Other Income and Apply General Deductions

Any other income (e.g. investment income) is added. Then standard deductions and allowances (social security, pension contributions, possible business-related deductions, etc.) are applied to arrive at taxable income.

Step 3 – Apply Federal, Cantonal and Communal Taxes**

The taxable income is taxed under the federal tariff, the Luzern cantonal tariff, and finally multiplied by the communal tax factor of the municipality of residence. Selbständige haben oft eine komplexere Steuer- und Liquiditätslage – was Vorauszahlungen, Sozialversicherungsbeiträge und Schwankungen im Einkommen betrifft.

How to Use These Examples

These examples are designed to show:

• How federal, cantonal and communal taxes interact in Luzern,
• How family situation, Einkommen, Immobilienbesitz oder Selbständigkeit die Steuerlast beeinflussen,
• Wie Abzüge und Freibeträge (z.B. Sozialabzüge, Hypothekarzinsen, Unterhaltskosten etc.) wirken,
• Warum die konkrete Gemeinde entscheidend ist (Wahl des Steuerfusses / Steuerfaktor).

Für eine präzisere Steuerplanung oder zur Einschätzung einer realen Situation empfehlen wir, die offiziellen Tarife und Rechner des Kantons Luzern zu verwenden. Beispielsweise bietet die kantonale Steuerbehörde entsprechende online Kalkulatoren für natürliche Personen an. :contentReference[oaicite:3]{index=3}