Cantons / Appenzell Ausserrhoden
Net salary in Appenzell Ausserrhoden
With CHF 100’000 a year, a single person without children in Appenzell Ausserrhoden takes home CHF 6’503 a month. Withholding tax is 12.31% of gross pay, and Appenzell Ausserrhoden ranks 14th of 26 cantons for this salary.
Gross to net in Appenzell Ausserrhoden
| Gross per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’112tax 8.4% | 4’439tax 1.9% |
| CHF 80’000 | 5’306tax 10.7% | 5’741tax 4.1% |
| CHF 100’000 | 6’503tax 12.3% | 7’047tax 5.8% |
| CHF 150’000 | 9’414tax 15.8% | 10’147tax 10.0% |
| CHF 200’000 | 12’247tax 18.5% | 13’125tax 13.3% |
Net per month in CHF, 12 salaries, age 34, no church tax. Married: one income. Pension fund and accident insurance are estimates.
Appenzell Ausserrhoden compared with other cantons
For a single person earning CHF 100’000, Appenzell Ausserrhoden ranks 14th of 26. That's CHF 58 a month less than in Thurgau, and CHF 13 more than in St. Gallen. See all 26 cantons.
Withholding tax in Appenzell Ausserrhoden
- Appenzell Ausserrhoden sets the rate from your monthly pay. In the month you get a 13th salary, it's added to that month's pay, so the rate for that month is higher.
- Appenzell Ausserrhoden publishes tariffs with and without church tax. You pay church tax only if you belong to a recognised church.
- Cross-border commuters from Germany with a residence certificate (Gre-1) pay Swiss withholding tax of at most 4.5%.
- Appenzell Ausserrhoden has no special agreement with France, so commuters from France pay the normal tariff.
If you live in Switzerland and earn CHF 120’000 gross a year or more, you have to file a tax return after the year ends, and the tax office calculates your final tax. This federal rule applies in every canton.
Tax rates in the city of Herisau
Cantonal and municipal tax are usually a multiple of the cantonal base rate. In Herisau for 2026:
- Canton330%
- Municipality of Herisau410%
- Protestant church60%
- Roman Catholic church47%
Source: ESTV, tax multipliers of cantonal capitals 2026. Withholding tax is the same in every commune of the canton. These rates matter if you're taxed the ordinary way, for example with a C permit.
Family allowances
- Child allowanceCHF 230
- Education allowanceCHF 280
Per child and month, paid with your salary. The education allowance replaces the child allowance once the child is in post-compulsory education, up to age 25. Source: BSV, family allowances 2026.
Official information
For the tariff tables and questions about your own case, contact the cantonal tax office: withholding tax in Appenzell Ausserrhoden.