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.

