Appenzell Innerrhoden Wealth Tax Rates
Appenzell Innerrhoden Wealth Tax: Rates & Municipal Multipliers
Discover how Appenzell Innerrhoden’s favourable base tariff combines with its municipal multipliers to deliver one of Switzerland’s lowest effective wealth tax burdens.
In the canton of Appenzell Innerrhoden, wealth tax is levied on your taxable net wealth at 31 December. The canton applies a relatively low simple wealth tax tariff, and each municipality (district) then applies its own multiplier (Steuerfuss), which influences the final amount. A church tax component may apply if you are a member of a registered religious community.
This page explains (i) the cantonal base tariff, (ii) how municipal multipliers work in Appenzell Innerrhoden, and (iii) illustrative examples of the combined effective burden at different levels of net wealth.
Cantonal Simple Tariff (Overview)
While detailed band tables are published by the cantonal tax authorities, the effective combined wealth-tax rates quoted for Appenzell Innerrhoden at CHF 1 million and CHF 5 million of taxable net wealth are approximately 0.23% (for 2024/2025) in a ‘typical’ municipality. The low effective rate stems from a modest simple tax base and favourable municipal multipliers.
| Taxable Net Wealth (CHF) | Indicative Simple Cantonal Base (CHF) | Approx. Marginal Band |
|---|---|---|
| Up to allowance threshold | 0 | 0% |
| 500,000 | ≈ 850 | ~0.17% |
| 1,000,000 | ≈ 2,300 | ~0.23% |
| 3,000,000 | ≈ 6,900 | ~0.23% |
These are indicative values for planning. Use the official canton tariff for the filing year.
Municipal Multipliers in Appenzell Innerrhoden
Municipalities (districts) in Appenzell Innerrhoden set their own tax multipliers. Because the simple tariff is low, even moderate multipliers lead to a very competitive effective burden. You will often find multipliers in roughly the ~0.90 to ~1.20 range; favourable compared to many other cantons.
| Municipality (District) (examples) | Illustrative Multiplier | Comment |
|---|---|---|
| Appenzell Innerrhoden (district of Appenzell) | ≈ 1.00 | Reference district – moderate multiplier |
| Schwende-Appenzell | ≈ 0.95 | Lower than average multiplier |
| Säntis (district) | ≈ 0.90 | One of the lower multiplier districts |
| Gonten | ≈ 1.15 | Residential district with slightly higher multiplier |
| Rüte | ≈ 1.20 | Upper range for the canton |
Multipliers shown are indicative for planning and may change annually. Always verify the commune’s official rate for the tax year.
Combined Effective Burden — Examples
The total wealth tax in Appenzell Innerrhoden can be approximated as:
Tax ≈ Simple base × (Municipal multiplier + Church, if applicable),
since the canton’s base tariff is already reflected in the simple base.
The table below shows ballpark results for a low-multiplier district (~0.90) and a higher-multiplier district (~1.20), excluding church tax and assuming standard allowances have already been applied.
| Taxable Net Wealth (CHF) | District @ 0.90 | District @ 1.20 | Approx. Effective % |
|---|---|---|---|
| 500,000 | ≈ 850 × 0.90 = CHF 765 | ≈ 850 × 1.20 = CHF 1,020 | ~0.15%–0.20% |
| 1,000,000 | ≈ 2,300 × 0.90 = CHF 2,070 | ≈ 2,300 × 1.20 = CHF 2,760 | ~0.21%–0.28% |
| 3,000,000 | ≈ 6,900 × 0.90 = CHF 6,210 | ≈ 6,900 × 1.20 = CHF 8,280 | ~0.21%–0.28% |
Notes & Caveats
- Allowances matter: Personal and family allowances reduce taxable wealth before the tariff is applied. See Allowances & Deductions.
- Debt reduces the base: Mortgages and enforceable loans outstanding on 31 December are deductible. See Allowances.
- Valuation drives outcomes: Real estate, securities and business interests must be valued under accepted rules. See Valuation Rules.
- Church tax component: Applies only to members of recognised religious communities and is not included in the examples above.
- Year-specific figures: Multipliers and allowances can change each year. Always confirm the values applicable to the tax year you are filing for.