LU
Taxes in Switzerland Lucerne
Canton Lucerne - Tax burden and rates by canton
Tax Rate
13.5%
Effective Tax Rate
Tax Index
86.3
CH = 100
Rank
#11
of 26 Cantons
vs. CH Average
-2.2%
Corporate Tax
15.4%
Wealth Tax
0.4%
Tax Burden Example
CHF 100'000 Income, Single Person, Lucerne
Federal Tax
2.3%CHF 2'345
Cantonal Tax
7.4%CHF 6'300
Municipal Tax
4.7%CHF 3'250
Church Tax
1.4%CHF 504
Total Tax Burden
CHF 12'399(13.5%)
Tax by Income
Effective Tax Rate Lucerne, Single Person
| Income | Estimated Tax | Effective Tax Rate | Net Income |
|---|---|---|---|
| CHF 50'000 | CHF 5'738 | 11.5% | CHF 44'262 |
| CHF 80'000 | CHF 10'260 | 12.8% | CHF 69'740 |
| CHF 100'000 | CHF 13'500 | 13.5% | CHF 86'500 |
| CHF 150'000 | CHF 22'275 | 14.8% | CHF 127'725 |
| CHF 200'000 | CHF 32'400 | 16.2% | CHF 167'600 |
Note: Estimate excluding social contributions. Actual tax may vary.
Tax Types in Lucerne
Income Tax
The effective income tax in Lucerne is 13.5%. This is below the Swiss average of 15.7%.
Wealth Tax
The wealth tax rate is 0.4% of taxable net assets. Allowances and deductions vary by municipality.
Corporate Tax
Companies in Lucerne pay an effective corporate tax rate of approx. 15.4%.
Lucerne — Quick Facts
Population420'132
Tax Index86.3
Rank#11 / 26
Compare
Sources
ESTV - Federal Tax Administration
Tax Burden 2024