Three communes, one Landsgemeinde
Since 1 January 2011, the Canton of Glarus has consisted of only three communes – merged from 25 local communes, as decided by the Landsgemeinde in 2006. The simple tax is multiplied by the cantonal tax multiplier (58 % plus a 1.7 % building tax surcharge in the 2025 tax year) and the communal tax multiplier: Glarus 56 %, Glarus Nord 60 % (plus 3 % building tax), Glarus Süd 63 %. Church tax is added.
The Landsgemeinde sets the cantonal tax multiplier afresh every year – direct democracy in its purest form. What counts for your tax return is your commune of residence at the end of the year.

