79 communes and the system of tax units
The Canton of Lucerne has 79 communes and works with tax units: the taxable income yields the simple tax, which is multiplied by the units of the canton, the political commune and the parish. In tax year 2025, the cantonal tax amounts to 1.55 units – reduced from 1.60 in the previous year.
In 2025, the communal units range from 0.90 (Meggen) to 2.40 (Luthern and Altbüron); the City of Lucerne stands at 1.55, also reduced. This changes nothing about how your tax return is completed: what counts is your commune of residence and, if you move within the canton, as a rule the one at the end of the year.

