20 municipalities and the unit system
Appenzell Ausserrhoden has 20 municipalities. The simple tax is multiplied by the total of the tax multipliers of the canton (3.30 units in the 2025 tax year), the municipality and the parish. The communal tax multipliers range from 2.60 (Teufen) to 4.50 (Trogen) – without church, this gives totals between 5.90 and 7.80.
In 2023, voters rejected a reduction to three to five municipalities – the 20 municipalities with their differing tax multipliers remain. What counts for your tax return is the municipality of residence at the end of the year.

