The Swiss income tax system combines federal, cantonal and communal taxes. In Canton Schaffhausen, the interaction between tariffs, deductions and local multipliers (Steuerfuss) can be complex. This page provides simplified examples to illustrate how income tax in Schaffhausen could look for various typical taxpayer profiles.

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 results depend on the exact tariffs, deductions, year and municipality of residence.

General Assumptions Used in the Examples

Unless otherwise stated, the examples assume:

• A tax year in which the current Schaffhausen cantonal and federal tariffs apply.
• Standard personal deductions under federal and cantonal law.
• A typical communal tax multiplier (neither very low nor very high).
• No extraordinary deductions, no carried-forward losses, no special tax regimes.

The goal is not to reproduce exact tariff tables, but to illustrate how factors like income, deductions, family status or property can influence the total tax burden.

Example 1 – Single Employee with Employment Income Only

Profile:

• Single individual, no children.
• Resident in a mid-range tax municipality in Schaffhausen.
• Annual gross salary: CHF 80,000.
• No additional income, no real estate, moderate assets.

Step 1 – Determine Taxable Income

From the gross salary, typical deductions are made: social security and pension contributions, work-related expenses (lump-sum or actual), insurance premiums and other deductible items. After deductions, hypothetical taxable income might be ~ CHF 60,000 (for illustration).

Step 2 – Apply Federal Tax

The taxable income is taxed under the federal progressive tariff for single persons — this portion is usually moderate at this income level.

Step 3 – Apply Schaffhausen Cantonal Tax

The same taxable income is used for the Schaffhausen cantonal tax calculation. Cantonal tax is progressive depending on marital status. The result gives the base cantonal tax amount.

Step 4 – Apply Communal Multiplier

The base cantonal tax is then multiplied by the communal multiplier (Steuerfuss) of the municipality of residence. Example: if multiplier = 115%, communal tax = 1.15 × base cantonal tax.

Result

Total tax owed = federal tax + (cantonal tax × communal multiplier). On a gross income of CHF 80,000, the overall effective tax rate will typically lie in the lower to mid double-digit percent range, depending on deductions and multiplier.

Example 2 – Married Couple with Two Incomes and Children

Profile:

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

Step 1 – Combine Income & Apply Deductions

Combined gross income CHF 130,000. Then deduct social security contributions for both spouses, work-related costs, commuting, insurance premiums, child allowances and other meaningful deductions. Resulting taxable income might be around CHF 95,000–100,000 (illustrative).

Step 2 – Federal Tax (Family Tariff)

Apply the federal tax rate for married couples / families. Progression is more favourable than for singles, reducing the relative burden.

Step 3 – Schaffhausen Cantonal & Communal Tax

Use cantonal tariff for married couples with dependents, then apply the communal multiplier. Child allowances and family-related deductions typically reduce the effective burden further.

Result

The combined effective tax rate (federal + cantonal + communal) on gross income CHF 130,000 will reflect the benefit of joint taxation, allowances for children, and the communal multiplier — likely lower than for two singles with same income.

Example 3 – Employee with Real Estate (Owner-Occupied) in Schaffhausen

Profile:

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

Step 1 – Income & Imputed Rental Value (if applicable)

Declare employment income, any investment income, and — if applicable under Schaffhausen rules — the imputed rental value (Eigenmietwert) of the owner-occupied property.

Step 2 – Deduct Mortgage Interest & Maintenance / Allowable Costs

Deduct mortgage interest as well as maintenance costs or a standard maintenance deduction (sofern kantonal erlaubt), plus other standard deductions (social security, insurance, etc.).

Step 3 – Calculate Taxable Income & Apply Taxes

The resulting taxable income is subject to federal, cantonal and communal tax as in previous examples. Depending on the balance between imputed rental value and deductible interest/maintenance, owning a property may increase or moderate the total tax burden compared with renting.

Example 4 – Self-Employed Professional in Schaffhausen

Profile:

• Self-employed (e.g. consultant) resident in Schaffhausen.
• Annual gross business income CHF 150,000.
• Business expenses: travel, office costs, professional insurance, equipment, etc.

Step 1 – Determine Net Business Profit

From the gross business income, subtract all allowable business expenses. The resulting net profit is considered taxable income (plus any other income such as investments).

Step 2 – Apply Standard Deductions**

Deduct social security / pension contributions, allowable business-related deductions, possible insurance premiums, etc., to arrive at the taxable income base.

Step 3 – Federal, Cantonal and Communal Tax Calculation**

Apply the federal tax tariff, the Schaffhausen cantonal tariff, then apply the communal multiplier based on the municipality of residence. Self-employed persons may also face different timing (e.g. advance payments, provisional assessments).

How to Use These Examples

These examples are designed to illustrate:

• How federal, cantonal and communal taxes interact in Schaffhausen,
• How family status, income level, real estate ownership or self-employment can influence the tax burden,
• Why deductions, allowances and municipality (communal multiplier) matter,
• That each case is illustrative — for real tax planning, one should refer to the official tariffs and do a detailed calculation.

For precise tax planning or complex situations (e.g. cross-canton moves, mixed income, real estate, withholding tax), you should use the official Schaffhausen tariff tables and, if needed, consult a tax advisor or use a detailed tax calculator.