Tax rate

The tax rate ( French le coefficient , Italian il tasso fiscale , Rhaeto-Romanic il pe da taglia ) is a term from communal and cantonal tax law in Switzerland . It refers to the tax rate set annually by the municipalities and the canton , based on the basic rate set in the cantonal tax law (“simple state tax”).

basis

Due to the federal structure of Switzerland, the right to tax does not only lie with the federal government, but primarily at the canton and municipality level (see also: Tax law (Switzerland) ).

There is a uniform tax law in every canton in Switzerland, which defines the so-called simple tax for income and assets (natural persons) or profit and capital (legal persons). The canton and the municipalities now have the option of using an active tax policy to shape their tax rates in such a way that the municipalities compete as a business location.

example

Starting position

This can be demonstrated in two municipalities from the Canton of Thurgau (without taking into account the direct federal tax ):

The basis is an unmarried Catholic natural person with a taxable income of 100,000 francs and taxable assets of 250,000 francs.

At canton level, the simple tax is the same in both municipalities. It is as

tax	Amount (Fr.)
Income tax	6,176.00
Wealth tax	275.00
Total	6,451.00

Tax amount of the municipality of Bottighofen

In the municipality of Bottighofen , the tax rate is 237% (132% state tax (canton), 39% municipal tax, 54% school tax and 12% church tax).

So the tax amount in Bottighofen is:

tax	calculation	Amount (Fr.)
Income tax	6,176.00 × 237%	14,637.10
Wealth tax	275.00 × 237%	651.75
Total		15,288.85

Tax amount of Berlingen municipality

In the municipality of Berlingen , the tax rate is 347% (132% state tax (canton), 75% municipal tax, 110% school tax and 30% church tax).

So the tax amount in Berlingen is:

tax	calculation	Amount (Fr.)
Income tax	6,176.00 × 347%	21,430.70
Wealth tax	275.00 × 347%	954.25
Total		22,384.95