Appenzell Ausserrhoden Wealth Tax Rates
Appenzell Ausserrhoden Wealth Tax: Rates & Municipal Multipliers
Understand how Appenzell Ausserrhoden’s simple wealth tax and its unit-based Steuerfüsse combine into an effective rate that is mid-range by Swiss standards.
In Appenzell Ausserrhoden, wealth tax is levied on your taxable net wealth at 31 December. The canton first determines a simple wealth tax according to its tariff. This simple tax is then multiplied by the total number of tax units (Steuerfüsse) set by the canton, your municipality and other bodies (school, church, where applicable).
This page explains (i) the simple cantonal tariff, (ii) how the unit-based municipal multipliers work in practice, and (iii) what the combined effect looks like at common net-worth levels for lower- and higher-tax communes.
Cantonal Simple Wealth Tax (Overview)
Appenzell Ausserrhoden publishes a single simple tax tariff for income and wealth. The final tax is this simple amount multiplied by the total units (Steuerfüsse). In its capital Herisau, the combined effective wealth tax at CHF 1 million and CHF 5 million of taxable net wealth is around 0.40–0.41%, putting the canton close to the middle of the Swiss range.
The table below shows illustrative simple wealth tax amounts for planning. Always use the canton’s official tariff tables when completing your return.
| Taxable Net Wealth (CHF) | Indicative Simple Cantonal Base (CHF) | Approx. Marginal Band |
|---|---|---|
| Up to allowance threshold | 0 | 0% |
| 500,000 | ≈ 350 | ~0.07% |
| 1,000,000 | ≈ 550 | ~0.05–0.06% |
| 3,000,000 | ≈ 1,700 | ~0.05–0.06% |
Indicative values for orientation only. For exact figures, consult the current-year Appenzell Ausserrhoden tariff for natural persons.
Municipal Multipliers (Tax Units) in Appenzell Ausserrhoden
Appenzell Ausserrhoden uses a unit system. For 2025, the cantonal tax rate is set at 3.30 units. Each municipality adds its own units, and school and church bodies may also levy units. The total (without church) typically ranges from about 5.90 units in low-tax communes up to around 7.80 units in higher-tax ones.
The examples below show total units excluding church tax. The higher the total units, the higher your final wealth tax for the same simple base.
| Municipality (examples) | Total Tax Units (excl. church) | Comment |
|---|---|---|
| Herisau | ≈ 7.40 | Cantonal capital; benchmark effective rate around 0.40% at CHF 1 million |
| Teufen | ≈ 5.90 | Among the lower-unit communes (without church tax) |
| Gais | ≈ 6.65 | Moderate total units; popular residential municipality |
| Lutzenberg | ≈ 6.80 | Low-to-mid range total units |
| Trogen | ≈ 7.80 | Towards the upper end of the cantonal range |
Figures above are indicative total units for 2025 without church tax. Actual units may change year-to-year; always check the current Appenzell Ausserrhoden list of Steuerfüsse.
Combined Effective Burden — Examples
In Appenzell Ausserrhoden, the total wealth tax for cantonal and municipal purposes is broadly:
Total wealth tax ≈ Simple base × (Total units excluding or including church).
The examples below use the indicative simple base from above and compare a low-unit commune (≈ 5.90 units) with a higher-unit commune (≈ 7.80 units), excluding church tax. Standard allowances are assumed to have already been taken into account in the taxable net wealth shown.
| Taxable Net Wealth (CHF) | Low-unit commune @ 5.90 units | Higher-unit commune @ 7.80 units | Approx. Effective % |
|---|---|---|---|
| 500,000 | ≈ 350 × 5.90 = CHF 2,065 | ≈ 350 × 7.80 = CHF 2,730 | ~0.41%–0.55% |
| 1,000,000 | ≈ 550 × 5.90 = CHF 3,245 | ≈ 550 × 7.80 = CHF 4,290 | ~0.32%–0.43% |
| 3,000,000 | ≈ 1,700 × 5.90 = CHF 10,030 | ≈ 1,700 × 7.80 = CHF 13,260 | ~0.33%–0.44% |
Notes & Caveats
- Allowances matter: Personal and family allowances reduce taxable wealth before the simple tariff is applied. See Allowances & Deductions.
- Debt reduces the base: Mortgages and other enforceable debts outstanding on 31 December are deductible. For assets in several cantons or abroad, wealth is allocated via Steuerausscheidung. See Allowances.
- Valuation drives outcomes: Real estate, portfolio assets and private business interests must be valued using the methods accepted by the authorities (including official factors where applicable). See Valuation Rules.
- Church tax: Church tax is levied only on members of recognised religious communities and adds further units. The examples above exclude church units.
- Year-specific numbers: Simple tariffs, units and allowances are updated from time to time through political and administrative processes. Always confirm the figures valid for the tax year you are filing.