Uri Wealth Tax Rates
Uri Wealth Tax: Rates & Municipal Multipliers
See how Uri’s flat cantonal wealth tax rate combines with each municipality’s multiplier and optional church tax to produce an effective burden that typically sits around 0.20–0.22% of taxable net wealth.
Wealth tax in Uri is levied on your taxable net wealth as at 31 December. The system is comparatively simple: a flat cantonal rate is applied to your taxable wealth, and an equivalent municipal rate is added, each modified by their annual Steuerfuss (multiplier). Recognised church communities may levy an additional wealth tax on members.
This page explains (i) the cantonal flat rate, (ii) how municipal multipliers and church components work, and (iii) what the combined effect looks like at common net-worth levels in Uri.
Cantonal Wealth Tax — Flat Base Rate
Unlike many larger cantons, Uri uses a flat (proportional) wealth tax rate. The cantonal “simple tax” on wealth is set at approximately 1.0‰ (0.10%) of taxable net wealth. Municipalities apply their own simple rate (also around 1.0‰) and then define annual multipliers, but the cantonal component itself does not progress with higher wealth bands.
The figures below illustrate the shape and magnitude of the cantonal wealth tax alone, before municipal and church components and after allowances/debts have already been factored into taxable net wealth.
| Taxable Net Wealth (CHF) | Illustrative Cantonal Wealth Tax (1.0‰) | Implied Cantonal Rate |
|---|---|---|
| Up to allowance threshold | 0 | 0% |
| 200,000 | ≈ 200 | ~0.10% |
| 500,000 | ≈ 500 | ~0.10% |
| 1,000,000 | ≈ 1,000 | ~0.10% |
| 3,000,000 | ≈ 3,000 | ~0.10% |
Indicative amounts for planning purposes. Use the current-year Uri tariff and official tables for filing and precise calculations.
Municipal Multipliers & Local Rates in Uri
Each municipality in Uri sets a multiplier (Steuerfuss) on top of its simple wealth tax rate. In practice, this yields a municipal wealth tax of roughly 0.90–1.20‰ in most communes, added to the cantonal 1.0‰. Recognised church communities levy an extra ~0.25–0.45‰ on members.
The table below shows indicative 2025 patterns for selected municipalities (wealth tax only). Amounts are rounded and expressed as total rates on taxable wealth.
| Municipality (examples) | Approx. Cantonal + Municipal Wealth Tax (‰, excl. church) | Indicative Total incl. Church (members) | Comment |
|---|---|---|---|
| Altdorf | ≈ 1.95‰ | ≈ 2.20‰ | Cantonal 1.0‰ + municipal ~0.95‰; moderate church component |
| Andermatt | ≈ 1.99‰ | ≈ 2.30‰ | Slightly higher municipal share; mountain resort profile |
| Schattdorf | ≈ 1.91‰ | ≈ 2.19‰ | Municipal multiplier on the lower side for Uri |
| Seedorf | ≈ 1.90‰ | ≈ 2.20‰ | Comparable to Altdorf, with a slightly lower municipal rate |
| Isenthal | ≈ 2.17‰ | ≈ 2.62‰ | Among the higher combined cantonal + communal rates in the canton |
Values are indicative for the 2025 tax year and rounded to show order of magnitude. Official canton and municipal tables should always be checked for the filing year and your exact commune.
Combined Effective Burden — Examples
In Uri, the total wealth tax is essentially taxable net wealth × (cantonal rate + municipal rate + church, if applicable). Because the underlying cantonal and municipal rates are flat, the effective percentage stays broadly constant across higher wealth levels once you are above the allowance threshold.
The table below gives ballpark totals for Uri-type profiles, excluding church tax and assuming that personal allowances and deductible debts have already been factored into taxable wealth.
| Taxable Net Wealth (CHF) | Commune at ~1.90‰ (e.g. Seedorf) | Commune at ~2.00‰ (approx. Altdorf-type) | Commune at ~2.15‰ (higher municipal share) | Approx. Effective % Range |
|---|---|---|---|---|
| 500,000 | ≈ 500,000 × 0.00190 = CHF 950 | ≈ 500,000 × 0.00200 = CHF 1,000 | ≈ 500,000 × 0.00215 = CHF 1,075 | ~0.19%–0.22% |
| 1,000,000 | ≈ 1,000,000 × 0.00190 = CHF 1,900 | ≈ 1,000,000 × 0.00200 = CHF 2,000 | ≈ 1,000,000 × 0.00215 = CHF 2,150 | ~0.19%–0.22% |
| 3,000,000 | ≈ 3,000,000 × 0.00190 = CHF 5,700 | ≈ 3,000,000 × 0.00200 = CHF 6,000 | ≈ 3,000,000 × 0.00215 = CHF 6,450 | ~0.19%–0.22% |
Notes & Caveats
- Allowances matter: Personal exemptions and child-related allowances reduce taxable wealth before the flat rate is applied. See Allowances & Deductions.
- Debt reduces the base: Mortgages and other deductible debts outstanding on 31 December lower the wealth tax base. Cross-canton or foreign assets generally require allocation. See Allowances.
- Valuation is key: Real estate, securities and private company interests must follow accepted valuation rules. See Valuation Rules.
- Church component: The examples above exclude church tax. Registered members of recognised churches in Uri should expect an additional ~0.25–0.45‰ wealth tax depending on their parish.
- Flat, but not identical: While Uri uses flat rates rather than a progressive tariff, communal differences in multipliers and church taxes still produce noticeable variations in the total burden.
