Canton of Lucerne Tax Rates 2026: All 79 Municipalities

Income and wealth tax in Lucerne and all 79 municipalities, compared with the other 25 cantons.

CHF 100'000

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Lower taxHigher tax

CHF 5'321CHF 18'071

LucerneYou

Figure for the capital, Lucerne
#7 of 26

CHF 11'53511.5% of gross income

Source: ESTV Swiss Tax Calculator, tax year 2026. Figures for each canton's capital.

Map: © swisstopo

Canton of Lucerne at a glance

Canton of Lucerne is one of the lowest-tax cantons in Switzerland. In 2026, a single person earning CHF 100'000 pays CHF 11'535 in Lucerne, an effective rate of 11.5% (#7 of 26 cantons). A married couple with two children on CHF 150'000 pays CHF 11'949, also rank #7 of 26. Where you live inside the canton matters too: Meggen charges CHF 9'679, Luthern CHF 14'739. At CHF 200'000, the canton ranks #6 of 26.

Rank, single CHF 100'000
#7 of 26
Tax in Lucerne
CHF 11'535
11.5%
Married, 2 children, CHF 150'000
CHF 11'949
#7 of 26
Wealth tax on CHF 1'000'000
CHF 2'038
0.20%

Municipal tax rates 2026: all 79 municipalities in the Canton of Lucerne

The cantonal multiplier is 145%; each municipality adds its own municipal multiplier (Lucerne: 145%). The table ranks all 79 municipalities by multiplier, with the annual tax for a single person earning CHF 100'000.

Municipal multiplier 2026 and tax per year (single, CHF 100'000, no church tax). Click a column to sort. Source: ESTV.
1Meggen90%CHF 9'679CHF 10'023
2Schenkon125%CHF 10'860CHF 11'249
3Eich130%CHF 11'029CHF 11'424
3Weggis130%CHF 11'029CHF 11'424
5Eschenbach (LU)140%CHF 11'366CHF 11'774
5Horw140%CHF 11'366CHF 11'774
5Vitznau140%CHF 11'366CHF 11'774
8Luzern145%CHF 11'535CHF 11'949
9Ballwil150%CHF 11'703CHF 12'124
9Hildisrieden150%CHF 11'703CHF 12'124
9Rickenbach (LU)150%CHF 11'703CHF 12'124
9Root150%CHF 11'703CHF 12'124
13Gisikon160%CHF 12'041CHF 12'474
13Inwil160%CHF 12'041CHF 12'474
13Rain160%CHF 12'041CHF 12'474
16Oberkirch165%CHF 12'209CHF 12'649
16Rothenburg165%CHF 12'209CHF 12'649
16Sempach165%CHF 12'209CHF 12'649
19Dagmersellen170%CHF 12'378CHF 12'824
19Meierskappel170%CHF 12'378CHF 12'824
21Aesch (LU)180%CHF 12'715CHF 13'175
21Hitzkirch180%CHF 12'715CHF 13'175
21Nebikon180%CHF 12'715CHF 13'175
21Schlierbach180%CHF 12'715CHF 13'175
21Udligenswil180%CHF 12'715CHF 13'175
26Adligenswil185%CHF 12'884CHF 13'350
26Altishofen185%CHF 12'884CHF 13'350
26Beromünster185%CHF 12'884CHF 13'350
26Dierikon185%CHF 12'884CHF 13'350
26Ermensee185%CHF 12'884CHF 13'350
26Greppen185%CHF 12'884CHF 13'350
26Grosswangen185%CHF 12'884CHF 13'350
26Kriens185%CHF 12'884CHF 13'350
26Neuenkirch185%CHF 12'884CHF 13'350
26Nottwil185%CHF 12'884CHF 13'350
26Sursee185%CHF 12'884CHF 13'350
37Büron190%CHF 13'053CHF 13'525
37Buttisholz190%CHF 13'053CHF 13'525
37Hochdorf190%CHF 13'053CHF 13'525
37Zell (LU)190%CHF 13'053CHF 13'525
41Buchrain195%CHF 13'221CHF 13'700
41Malters195%CHF 13'221CHF 13'700
41Menznau195%CHF 13'221CHF 13'700
44Egolzwil200%CHF 13'390CHF 13'875
44Escholzmatt-Marbach200%CHF 13'390CHF 13'875
44Hergiswil bei Willisau200%CHF 13'390CHF 13'875
44Römerswil200%CHF 13'390CHF 13'875
44Ruswil200%CHF 13'390CHF 13'875
49Ebikon205%CHF 13'559CHF 14'050
49Geuensee205%CHF 13'559CHF 14'050
49Hohenrain205%CHF 13'559CHF 14'050
49Wauwil205%CHF 13'559CHF 14'050
53Entlebuch210%CHF 13'727CHF 14'225
53Fischbach210%CHF 13'727CHF 14'225
53Mauensee210%CHF 13'727CHF 14'225
53Roggliswil210%CHF 13'727CHF 14'225
53Schongau210%CHF 13'727CHF 14'225
53Schötz210%CHF 13'727CHF 14'225
53Schwarzenberg210%CHF 13'727CHF 14'225
53Triengen210%CHF 13'727CHF 14'225
53Willisau210%CHF 13'727CHF 14'225
62Alberswil215%CHF 13'896CHF 14'400
62Emmen215%CHF 13'896CHF 14'400
62Ettiswil215%CHF 13'896CHF 14'400
62Werthenstein215%CHF 13'896CHF 14'400
66Reiden220%CHF 14'065CHF 14'575
66Romoos220%CHF 14'065CHF 14'575
66Schüpfheim220%CHF 14'065CHF 14'575
66Ufhusen220%CHF 14'065CHF 14'575
66Wikon220%CHF 14'065CHF 14'575
71Knutwil225%CHF 14'233CHF 14'751
72Altbüron230%CHF 14'402CHF 14'926
72Doppleschwand230%CHF 14'402CHF 14'926
72Flühli230%CHF 14'402CHF 14'926
72Grossdietwil230%CHF 14'402CHF 14'926
72Hasle (LU)230%CHF 14'402CHF 14'926
72Pfaffnau230%CHF 14'402CHF 14'926
72Wolhusen230%CHF 14'402CHF 14'926
79Luthern240%CHF 14'739CHF 15'276

Multipliers only compare municipalities within the same canton; every canton applies them to its own base tariff. Multipliers from the ESTV, retrieved on 5 October 2026. The ESTV sometimes lags behind when individual municipalities change their multiplier; the rate your municipality publishes is binding.

Lowest-tax municipalities

  1. MeggenCHF 9'6799.7%
  2. SchenkonCHF 10'86010.9%
  3. EichCHF 11'02911.0%
  4. WeggisCHF 11'02911.0%
  5. Eschenbach (LU)CHF 11'36611.4%

Highest-tax municipalities

  1. LuthernCHF 14'73914.7%
  2. WolhusenCHF 14'40214.4%
  3. PfaffnauCHF 14'40214.4%
  4. Hasle (LU)CHF 14'40214.4%
  5. GrossdietwilCHF 14'40214.4%

Income tax in Lucerne by salary

Income tax rates 2026 by salary: total annual tax for a single person, with the canton's rank among all 26 capitals at each income level.

Gross incomeTotal taxof which federalEffective rateRank of 26
CHF 50'000CHF 3'535CHF 2137.1%#9
CHF 80'000CHF 8'246CHF 90610.3%#7
CHF 100'000CHF 11'535CHF 1'70111.5%#7
CHF 150'000CHF 21'298CHF 5'01414.2%#7
CHF 200'000CHF 33'045CHF 9'74916.5%#6
CHF 300'000CHF 60'041CHF 21'54920.0%#7
CHF 500'000CHF 114'798CHF 45'62623.0%#7
CHF 1'000'000CHF 249'819CHF 103'94925.0%#8

Taxes for couples and families

Married couples are taxed jointly. The ESTV figures below include the child deductions and credits that apply in Canton of Lucerne.

HouseholdGross incomeTotal taxof which federalEffective rateRank of 26
Married, no childrenCHF 150'000CHF 16'541CHF 3'20311.0%#7
Married, 2 childrenCHF 80'000CHF 1'880CHF 02.4%#10
Married, 2 childrenCHF 100'000CHF 4'450CHF 04.5%#12
Married, 2 childrenCHF 150'000CHF 11'949CHF 1'7438.0%#7
Married, 2 childrenCHF 200'000CHF 22'432CHF 5'45211.2%#6
Married, 2 childrenCHF 300'000CHF 49'542CHF 17'30816.5%#7
Married, 2 childrenCHF 500'000CHF 103'934CHF 41'02020.8%#7
Two incomes, 2 childrenCHF 90'000 + CHF 60'000CHF 10'523CHF 1'0357.0%#7
Two incomes, no childrenCHF 90'000 + CHF 60'000CHF 14'935CHF 2'32310.0%#5
Retired coupleCHF 150'000CHF 22'506CHF 4'57815.0%#7

Wealth tax in Canton of Lucerne

Annual wealth tax for a single person with a gross income of CHF 150'000, in francs and as a percentage of net wealth.

Net wealthWealth taxShare of wealthRank of 26
CHF 500'000CHF 9500.19%#9
CHF 1'000'000CHF 2'0380.20%#8
CHF 2'000'000CHF 4'2120.21%#6
CHF 5'000'000CHF 10'7380.21%#6
CHF 10'000'000CHF 21'6120.22%#6

Canton of Lucerne compared with its neighbours

Capital-to-capital comparison. A negative difference means the neighbour is cheaper than Lucerne.

CantonSingle, CHF 100'000DifferenceMarried, 2 children, CHF 150'000Difference
ZugCHF 5'3215.3%−CHF 6'214CHF 2'9252.0%−CHF 9'024
SchwyzCHF 8'1158.1%−CHF 3'420CHF 8'4055.6%−CHF 3'544
NidwaldenCHF 11'32511.3%−CHF 210CHF 11'9518.0%+CHF 2
ObwaldenCHF 11'32511.3%−CHF 210CHF 13'6969.1%+CHF 1'747
AargauCHF 12'31212.3%+CHF 777CHF 11'9338.0%−CHF 16
BernCHF 16'36616.4%+CHF 4'831CHF 18'31412.2%+CHF 6'365

Pillar 3a in Canton of Lucerne: deposits and withdrawals

A 3a deposit is deducted from taxable income, so it saves you more where your marginal rate is high. When you withdraw, the lump sum is taxed separately: on CHF 500'000 at 65, a single person pays CHF 29'757 in Lucerne (6.0%), rank 7 of 26.

HouseholdLump sum at 65Tax on payoutEffective rate
SingleCHF 100'000CHF 3'5533.6%
SingleCHF 250'000CHF 13'0075.2%
SingleCHF 500'000CHF 29'7576.0%
SingleCHF 1'000'000CHF 62'5566.3%
Married coupleCHF 500'000CHF 29'4325.9%

How much a 3a deposit saves you in Canton of LucerneCalculate your 3a tax saving

Corporate and inheritance tax

A company with CHF 1'000'000 of pre-tax profit pays CHF 116'171 in profit tax in Lucerne, an effective 11.6%, rank 1 of 26.

On an inheritance of CHF 500'000 in Lucerne, children pay CHF 9'500, siblings CHF 57'000 and unrelated heirs CHF 190'000.

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How much a 3a deposit saves you in Canton of Lucerne

How much a Pillar 3a deposit cuts your tax bill

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Methodology and data source

Swiss Federal Tax Administration (ESTV), Swiss Tax Calculator

Tax year
2026
Coverage
26 cantons, 2'110 municipalities
Check a figure in the ESTV calculator

Every figure on this page comes from the ESTV Swiss Tax Calculator for tax year 2026, retrieved on 5 October 2026. We did not estimate, interpolate or round anything beyond whole francs.

Assumptions

Profiles are employees with gross salary as stated, standard deductions as applied by the ESTV calculator, no church tax unless stated, and no wealth unless stated. Canton figures are those of the capital; ranges show the cheapest and the most expensive municipality.

Not included

Real estate gains tax, property transfer tax, property tax, withholding tax and source tax for foreign residents. Your own deductions (3a, commuting, childcare) change the result.

These are estimates for standard profiles, not tax advice. For your own return, use your canton's tax software or a tax adviser.

Canton boundaries: © swisstopo, simplified for display.

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Frequently asked questions

How much tax do you pay in Canton of Lucerne?
A single person earning CHF 100'000 pays CHF 11'535 in total tax in Lucerne in 2026, an effective rate of 11.5%. Across the canton's 79 municipalities the bill ranges from CHF 9'679 in Meggen to CHF 14'739 in Luthern.
Where is the lowest tax in Canton of Lucerne?
Meggen has the lowest tax in Canton of Lucerne for a single person earning CHF 100'000: CHF 9'679 in 2026, CHF 1'856 less than in Lucerne.
What is the tax multiplier in the Canton of Lucerne?
The cantonal multiplier is 145% in 2026. On top comes the municipal multiplier, from 90% in Meggen to 240% in Luthern; Lucerne applies 145%. Multipliers only compare municipalities within the same canton.
Which municipality has the lowest multiplier in the Canton of Lucerne?
Meggen has the lowest municipal multiplier in the Canton of Lucerne in 2026: 90%. A single person earning CHF 100'000 pays CHF 9'679 in tax there, against CHF 11'535 in Lucerne.
What does a tax multiplier of 145% mean?
A municipal multiplier (Steuerfuss) of 145% means Lucerne levies 145% of the base tax from the cantonal tax scale as its municipal tax. The canton applies 145% to the same base. A lower multiplier therefore cuts only the municipal tax, not the cantonal or federal tax. Example: for a single person earning CHF 100'000, the base tax in Lucerne is CHF 3'374. That gives CHF 4'892 of cantonal tax (145%) and CHF 4'892 of municipal tax (145%), plus direct federal tax.
How much wealth tax do you pay in Canton of Lucerne?
On CHF 1'000'000 of net wealth, a single person pays CHF 2'038 a year in Lucerne, or 0.20%. That puts Canton of Lucerne at #8 of 26 cantons for wealth tax.
Is Canton of Lucerne cheaper than its neighbours?
Canton of Lucerne ranks 7 of 26 for a single person earning CHF 100'000. Cheaper neighbours: Canton of Zug (−CHF 6'214), Canton of Schwyz (−CHF 3'420), Canton of Nidwalden (−CHF 210), and Canton of Obwalden (−CHF 210).