Skip to content

Request your tax return

Wappen Kanton Appenzell InnerrhodenHave your tax return for the Canton of Appenzell Innerrhoden completed

We know the cantonal deductions, deadlines and special features in Appenzell Innerrhoden – the smallest canton with its unique district system – and review your tax return in full, at a fixed price from CHF 35.–.

  • Personal expert review of your documents
  • All cantonal deductions checked
  • Deadline extension included free of charge
  • 500+ Google reviews with 4.9★

Tax return for:

Step 1 of 3

Tax return for:, What matters to you?, Your personal details
Tax return for

Our Google reviews are provided by Trustindex. Loading them transfers data to Trustindex and Google.

steuermacher.ch is a brand of FINWIWO AG.

The short answer

In Appenzell Innerrhoden, the tax return for the 2025 tax year must be submitted by 30 April 2026; deadline extensions are possible electronically until 30 November at the latest – provided the tax bills have been paid. We prepare your tax return at a fixed price per tax year: CHF 35.– for apprentices and students, CHF 99.– for individuals, CHF 149.– for married couples and families.

Cantonal knowledge

Tax return in Appenzell Innerrhoden – what you should know

The smallest canton in Switzerland has a unique system – and short distances: all taxes are levied centrally by the cantonal tax administration.

Updated on 5 September 2026 · Tax year 2025

Professionally reviewed by FINWIWO AG on 5 September 2026.

Specialist discussing tax documents with a client

Five districts and four tax multipliers

Innerrhoden is divided not into communes but into five districts – Appenzell, Schwende-Rüte, Schlatt-Haslen, Gonten and the exclave of Oberegg. Your tax multiplier is made up of four parts: canton (96 % in the 2025 tax year), district (16 to 21 %; Oberegg 96 % including school), school commune (40 to 72 %) and church commune.

An example: anyone living in the district of Appenzell with the school commune of Appenzell comes to 152 % of the simple tax, excluding church. All taxes – including the direct federal tax – are levied centrally by the cantonal tax administration.

eTax.AI – the electronic tax return

With eTax.AI, the canton provides a portal solution (etax.ai.ch); property data is carried over directly from the previous year's data.

eTax.AI is an option for anyone who wishes to complete the return themselves. If you want to be sure that every item is recorded correctly and completely, we take care of it for you: we enter your details, discuss the draft with you and prepare the submission.

Typical mistakes that cost Innerrhoden taxpayers money

In practice, we see the same points time and again: the deadline extension fails because outstanding tax bills have not been paid – Innerrhoden grants it only when the bills have been settled. The third-party childcare deduction of up to CHF 18'000 goes unused. The additional deduction of CHF 8'000 for education away from home is forgotten.

A specialist checks every item individually and points out missing documents to you before the return is submitted.

Get more out of it

Tax deductions in Appenzell Innerrhoden – make use of every option

Anyone who knows all the permissible deductions and claims them correctly reduces their tax burden noticeably. We check every deduction item systematically for your situation. The following maximum amounts apply to the 2025 tax year; the official guidelines are authoritative.

  1. 01

    Professional expenses & commuter deduction

    Innerrhoden has no fixed cantonal maximum for the travel expenses deduction (the Confederation applies CHF 3'300); for cars, graduated rates of 70 to 38 centimes per kilometre apply for a maximum of 230 working days. In addition, meals away from home at CHF 15 per working day or a maximum of CHF 3'200 per year.

  2. 02

    Child deductions & third-party childcare

    Child deduction of CHF 6'000 for the first and second child or CHF 8'000 from the third child, plus CHF 8'000 for education away from home (no longer applies once the child's income exceeds CHF 17'000). In addition, substantiated third-party childcare costs of up to CHF 18'000 per child under 14 (2025 tax year).

  3. 03

    Pillar 3a & pension provision

    Payments into tied pension provision are deductible up to CHF 7'258 (2025 tax year, employees with a pension fund); buy-ins into the pension fund are added to this. We assign the certificates to the correct item and check whether the permissible amount has been fully used.

  4. 04

    Insurance premiums & savings interest

    Up to CHF 5'800 is deductible for jointly taxed persons or CHF 2'900 for single persons (somewhat more in each case without contributions to a pension fund or pillar 3a) – plus CHF 600 per child (2025 tax year).

  5. 05

    Further education costs

    Job-related education and further training: up to CHF 12'000 at cantonal level, up to CHF 13'000 for the Confederation, per person and year (2025 tax year). This includes course fees, teaching materials, examination fees and travel costs to the course venue.

  6. 06

    Donations & charitable contributions

    Voluntary contributions to tax-exempt charitable institutions domiciled in Switzerland as well as contributions to political parties, each within the applicable limits.

There are also further items such as debt interest, maintenance payments, property costs or asset management costs. Which deductions can be substantiated in your situation is something we clarify before we start – free of charge and without obligation.

Keeping track of dates

Deadlines and submission in Appenzell Innerrhoden

The date on your personal tax documents is always authoritative. The following overview refers to the 2025 tax year.

Deadlines at a glance

Ordinary filing deadline
30 April 2026 for the 2025 tax year
Deadline extension
Electronically until 30 November at the latest – only if the tax bills have been paid; deemed approved if no objection is raised within 14 days
Electronic tax return
eTax.AI (etax.ai.ch)
In case of late filing
After a reminder, a disciplinary fine and a discretionary assessment are possible

Missed the deadline? No need to panic.

The Innerrhoden extension has one peculiarity: it is granted only if the tax bills up to and including the current tax year have been paid. The electronic request is deemed approved if the tax administration does not object within 14 days – until 30 November at the latest.

If the deadline has already passed, a reminder usually follows first. In this case, contact us early – we will clarify with you what is still possible and take care of the application.

With us, the deadline extension is included in the package price free of charge.

Withholding tax

Withholding tax in Appenzell Innerrhoden

If your salary is taxed directly at source, an ordinary tax return is not automatically required – but in certain cases it is mandatory or possible on a voluntary basis.

01

Who is subject to withholding tax?

In principle, foreign employees without a C settlement permit who are resident or staying in the canton – for example with a B or L permit. The withholding tax department of the cantonal tax administration in Appenzell is responsible.

02

NOV – subsequent ordinary assessment

From a gross annual income from employment of CHF 120'000, the subsequent ordinary assessment (NOV) is mandatory. Below this threshold, it can be requested voluntarily – by 31 March of the following year; it then remains in place until the end of the withholding tax liability.

03

How we support you

We check the tariff code, marital status, other income and possible deductions and assess whether a NOV is worthwhile in your case. We then file the application on time and prepare the complete tax return.

This information is for guidance only and does not replace an individual assessment. We review your specific situation before we start.

From Appenzell Innerrhoden

Typical situations in Appenzell Innerrhoden

Districts instead of communes

Innerrhoden has no political communes: the tax multiplier is made up of the canton (96 %), district, school commune and church commune. The five districts range from 16 % (Appenzell) to 96 % (Oberegg, including school). We assign your address correctly.

Attractive tax rates

According to the official cantonal brochure, the Innerrhoden tax rate is among the lowest in Switzerland for some income brackets. All the more reason to secure every last franc with properly documented deductions.

Commuting to St. Gallen and the Rhine Valley

Many residents of Innerrhoden work outside the canton. Your place of residence remains decisive for the tax return. The travel expenses deduction has no fixed cantonal maximum – for private vehicles, graduated per-kilometre rates apply.

Families with several children

Innerrhoden grades the child deduction by number of children: CHF 6'000 for the first and second child, CHF 8'000 from the third child – plus CHF 8'000 for education away from home. In addition, third-party childcare costs of up to CHF 18'000 per child (2025 tax year).

Property and imputed rental value in Appenzell Innerrhoden

Anyone who owns residential property in Appenzell Innerrhoden pays tax on the imputed rental value as income and can in return deduct mortgage interest, maintenance and administration costs. The key is a clean separation: repairs and replacements preserve the value and are deductible; an extension increases it and is not.

Practical for owners: in eTax.AI, property data is carried over directly from the previous year's data – we nevertheless check it every year for changes and optimisations.

If your property is located in another canton or you own several properties, a tax allocation is made between the public bodies involved. We record all properties in full.

  • Imputed rental value and property details recorded correctly
  • Mortgage interest and list of debts checked
  • Maintenance: value-preserving separated from value-enhancing
  • Lump-sum or actual deduction compared
  • Properties outside the canton taken into account

Additional service: CHF 65.– per property.

Communal comparison

Tax multipliers of the districts in Appenzell Innerrhoden

Innerrhoden has no political communes: your tax multiplier is made up of the canton (96 % in the 2025 tax year), district, school commune and church commune – each as a percentage of the simple tax. The following overview shows the district tax multipliers.

The school commune (in 2025 between 40 % in Appenzell and 72 % in Eggerstanden) and the church commune are added. Example: the district of Appenzell with the school commune of Appenzell comes to 152 % of the simple tax, excluding church. We assign your address correctly.

Tax multipliers of the public bodies (Appenzell Innerrhoden)(opens in a new tab on ai.ch)

Your preparation

Documents you should have ready

Depending on your situation, further documents may be needed. After your request we tell you exactly what is still missing.

Simple process

Your finished tax return in 4 clear steps

Request, discuss, approve – we take care of the rest for you.

  1. 01

    approx. 60 seconds

    Submit a request

    Fill in a short form with your contact details and canton of residence – free of charge and without obligation.

  2. 02

    within 24 hours

    Meet your advisor

    Your personal tax specialist gets in touch – at your home, in the office or by video call.

  3. 03

    upload or post

    Go through your documents

    Together you go through the checklist; anything missing can easily be sent later.

  4. 04

    after your approval

    Finished tax return

    We prepare the tax return, you approve it – then we file it for you.

Request now, free of charge

Transparent prices

Fair fixed prices – also in the Canton of Appenzell Innerrhoden

Fixed price per tax year. Payment is made after completion, within 14 days.*

  • Apprentices & students

    CHF 35.–

    Up to CHF 30'000 gross salary

    Per tax return

    • Tax return included
    • Securities included
    • Deadline extension included
    • Advice and processing
    • Filing with the tax office
    • Available in all cantons
    Request now
  • Most popular

    Individuals

    CHF 99.–

    For employees & self-employed

    Per tax return

    • Tax return included
    • Securities included
    • Deadline extension included
    • Additional income included
    • Further education costs included
    • Filing with the tax office
    • Personal tax specialist
    • Advice by phone
    Request now
  • Married couples

    CHF 149.–

    Joint assessment

    Per tax return

    • Tax return included
    • Securities included
    • Deadline extension included
    • Joint assessment
    • Child deductions optimised
    • Third-party childcare costs
    • Filing with the tax office
    • Personal tax specialist
    Request now
  • Real estateCHF 65.– per property
  • InheritanceCHF 65.–
  • Express 72hCHF 100.–

See all prices and additional services

* Regular clients can pay online in advance.

Frequently asked questions

Frequently asked questions – Canton of Appenzell Innerrhoden

The key answers about your tax return in this canton.

Transparency

Official information

The information provided by the Canton of Appenzell Innerrhoden is always authoritative. Reviewed/updated: September 2026.

Here for you throughout Switzerland

Other cantons

We work in all 26 cantons – choose your canton for the relevant information.