If the cantonal tax rate is at 100% or 1, the actual state tax owed is equal to the basic state tax. Cantonal tax rates exist for income and wealth taxes for individuals as well as for profit and/or capital taxes for legal entities.
For example:
• The taxable income is CHF 50,000, with a corresponding tax rate held in the tax schedule of 3.322%, resulting in a basic tax of CHF 1,661.
• The cantonal tax rate is 100%, and the municipal tax rate is 122%.
• The church tax amounts to 11% of the basic tax.
Thus, the owed tax is calculated as follows: Cantonal tax (100% of the basic tax) CHF 1,661.00 Municipal tax (122% of the basic tax) CHF 2,026.40 Church tax (11% of the basic tax) CHF 182.70 Total owed income tax CHF 3,870.10
