2/17/2023 0 Comments Online payment from chk 5You can find various explanations of the system, details of the cantonal effective tax rates and lists of the tax co-efficients applied in the various communes, along with calculation examples on the Federal Tax Administration website (webpage available in German, French and Italian). Because each commune determines its own tax co-efficient, and these can vary considerably, there can be low-tax and high-tax communes within the same canton. The percentage of your taxable income that you have to pay in cantonal and communal taxes is determined by the statutory tax rate set by law and the applicable tax co-efficient, which is changed from time to time. Each canton has its own tax laws and the tax burden varies from canton to canton and from commune to commune. The cantons and the communes levy their taxes on both the income and the assets of private individuals.
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