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ESTV-verified 2026 2,122 municipalities Source: FTA/FSIOData as of: 4 May 2026

Emmen vs Lucerne: where do you pay less tax?

Direct comparison of tax burden and net salary between Emmen and Lucerne. ESTV 2026 data, indicative calculations for four salary brackets.

For a gross salary of CHF 90'000, Lucerne leaves you CHF 5'150 more net per year than Emmen.

Emmen: Tax multiplier 215%
Lucerne: Tax multiplier 145%
Gross salary / yearEmmen NetLucerne NetDifference
CHF 60'000CHF 41'500CHF 44'950CHF -3'450
CHF 90'000CHF 61'150CHF 66'300CHF -5'150
CHF 130'000CHF 86'050CHF 93'550CHF -7'500
CHF 200'000CHF 127'200CHF 138'700CHF -11'500

Indicative values for single person, no children. AHV/ALV/BVG and federal income tax 2026 included.

Values shown are estimates for comparison purposes. Exact net salary (with pillar 3a, church tax, BVG-by-age, withholding tax) results from the gross-net calculator per municipality.

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