7 communes and the flat rate tax
The Canton of Obwalden has 7 communes and has taxed proportionally since 2008: the simple tax is 1.8 per cent of taxable income and 0.2 per mille of wealth. This is multiplied by the total tax multiplier in units – canton (3.15 plus 0.10 special-purpose tax for flood protection), commune and parish.
In 2025, the communal tax multipliers range from 3.76 units (Sarnen) to 5.25 (Lungern); including the canton and Catholic church tax, this gives totals between 7.65 (Sarnen) and 9.20 (Lungern). Your commune of residence at the end of the year is decisive.

