The municipalities with the lowest tax multipliers in canton Lucerne (2026)
Meggen has the lowest municipal tax multiplier in canton Lucerne for 2026: 90%. It is followed by Schenkon (125%) and Eich (130%). Source: Swiss Federal Tax Administration (ESTV), tax year 2026.
Ranking
ESTV · 2026| Rank | Municipality | Municipal multiplier | Church tax (prot.) | Church tax (rom.-cath.) | Residents |
|---|---|---|---|---|---|
| 1 | Meggen | 90% | 25% | 14.45% | 7'771 |
| 2 | Schenkon | 125% | 25% | 25% | 3'130 |
| 3 | Eich | 130% | 25% | 21% | 1'669 |
| 4 | Weggis | 130% | 25% | 22% | 4'644 |
| 5 | Vitznau | 140% | 25% | 25% | 1'430 |
| 6 | Eschenbach | 140% | 22% | 25% | 3'806 |
| 7 | Horw | 140% | 25% | 25% | 15'475 |
| 8 | Lucerne | 145% | 25% | 23% | 85'534 |
| 9 | Rickenbach | 150% | 25% | 30% | 3'695 |
| 10 | Hildisrieden | 150% | 22% | 27% | 2'468 |
| 11 | Root | 150% | 25% | 20% | 5'727 |
| 12 | Ballwil | 150% | 22% | 25% | 2'821 |
| 13 | Gisikon | 160% | 25% | 20% | 1'503 |
| 14 | Rain | 160% | 22% | 28% | 3'129 |
| 15 | Inwil | 160% | 22% | 21.6% | 2'919 |
| 16 | Sempach | 165% | 25% | 22% | 4'160 |
| 17 | Rothenburg | 165% | 25% | 25% | 7'828 |
| 18 | Oberkirch | 165% | 25% | 26% | 5'077 |
| 19 | Dagmersellen | 170% | 26.5% | 28% | 5'878 |
| 20 | Meierskappel | 170% | 25% | 33% | 1'580 |
| 21 | Aesch | 180% | 22% | 35% | 1'405 |
| 22 | Nebikon | 180% | 26.5% | 28% | 2'817 |
| 23 | Schlierbach | 180% | 25% | 35% | 988 |
| 24 | Udligenswil | 180% | 25% | 30% | 2'480 |
| 25 | Hitzkirch | 180% | 22% | 28% | 6'030 |
| 26 | Grosswangen | 185% | 35% | 32.5% | 3'450 |
| 27 | Beromünster | 185% | 25% | 30% | 6'714 |
| 28 | Dierikon | 185% | 25% | 20% | 1'665 |
| 29 | Altishofen | 185% | 26.5% | 28% | 2'018 |
| 30 | Greppen | 185% | 25% | 35% | 1'201 |
| 31 | Sursee | 185% | 25% | 25% | 10'810 |
| 32 | Kriens | 185% | 25% | 25% | 29'632 |
| 33 | Adligenswil | 185% | 25% | 22% | 5'621 |
| 34 | Ermensee | 185% | 22% | 28% | 1'032 |
| 35 | Nottwil | 185% | 25% | 27.5% | 4'149 |
| 36 | Neuenkirch | 185% | 25% | 28% | 7'222 |
| 37 | Hochdorf | 190% | 22% | 26% | 10'033 |
| 38 | Zell | 190% | 35% | 36% | 2'162 |
| 39 | Büron | 190% | 25% | 35% | 2'746 |
| 40 | Buttisholz | 190% | 25% | 28% | 3'504 |
| 41 | Menznau | 195% | 30% | 40% | 3'113 |
| 42 | Malters | 195% | 25% | 30% | 7'771 |
| 43 | Buchrain | 195% | 25% | 25.65% | 6'782 |
| 44 | Escholzmatt-Marbach | 200% | 40% | 38% | 4'474 |
| 45 | Ruswil | 200% | 30% | 32% | 7'472 |
| 46 | Hergiswil bei Willisau | 200% | 35% | 45% | 1'928 |
| 47 | Römerswil | 200% | 22% | 45% | 1'789 |
| 48 | Egolzwil | 200% | 25% | 29% | 1'661 |
| 49 | Hohenrain | 205% | 22% | 45% | 2'452 |
| 50 | Geuensee | 205% | 25% | 33% | 2'900 |
| 51 | Wauwil | 205% | 25% | 29% | 2'599 |
| 52 | Ebikon | 205% | 25% | 25% | 14'662 |
| 53 | Fischbach | 210% | 35% | 41% | 731 |
| 54 | Schötz | 210% | 26.5% | 26% | 4'924 |
| 55 | Roggliswil | 210% | 26.5% | 40% | 789 |
| 56 | Mauensee | 210% | 25% | 25% | 1'532 |
| 57 | Willisau | 210% | 35% | 33% | 9'149 |
| 58 | Schwarzenberg | 210% | 25% | 32% | 1'792 |
| 59 | Entlebuch | 210% | 30% | 40% | 3'387 |
| 60 | Schongau | 210% | 22% | 42% | 1'061 |
| 61 | Triengen | 210% | 25% | 25.5% | 4'811 |
| 62 | Alberswil | 215% | 35% | 29% | 728 |
| 63 | Ettiswil | 215% | 35% | 29% | 2'878 |
| 64 | Werthenstein | 215% | 30% | 31% | 2'199 |
| 65 | Emmen | 215% | 25% | 28.5% | 32'380 |
| 66 | Schüpfheim | 220% | 40% | 35% | 4'251 |
| 67 | Reiden | 220% | 26.5% | 32% | 7'492 |
| 68 | Romoos | 220% | 30% | 40% | 652 |
| 69 | Ufhusen | 220% | 35% | 45% | 936 |
| 70 | Wikon | 220% | 26.5% | 32% | 1'509 |
| 71 | Knutwil | 225% | 25% | 33% | 2'460 |
| 72 | Doppleschwand | 230% | 30% | 40% | 830 |
| 73 | Wolhusen | 230% | 30% | 31% | 4'561 |
| 74 | Grossdietwil | 230% | 26.5% | 41% | 904 |
| 75 | Pfaffnau | 230% | 26.5% | 40% | 2'784 |
| 76 | Altbüron | 230% | 26.5% | 41% | 1'032 |
| 77 | Hasle | 230% | 40% | 42% | 1'794 |
| 78 | Flühli | 230% | 40% | 40% | 1'821 |
| 79 | Luthern | 240% | 35% | 45% | 1'265 |
Within-canton context: lowest 90%, median 190%, highest 240%. The cantonal multiplier of Lucerne is 145% on top of the municipal rate.
How we measure this
ESTVThe municipal tax multiplier (Steuerfuss) is the percentage of the cantonal base tax (einfache Staatssteuer) a municipality levies; the 2026 values come from the Swiss Federal Tax Administration (ESTV). Multipliers are NOT comparable across cantons — each canton defines its own base scale — which is why this ranking stays within one canton. Church tax is shown separately and applies only to registered members. 1 municipalities of the canton have no ESTV multiplier record and are not listed.
Frequently asked questions
- Which municipality has the lowest tax multiplier in canton Lucerne in 2026?
- Meggen has the lowest municipal tax multiplier in canton Lucerne in 2026, at 90%.
- What is a tax multiplier (Steuerfuss)?
- The multiplier is the percentage of the cantonal base tax that a municipality levies. Your municipal income tax = base tax × municipal multiplier. Canton and church add their own multipliers on the same base.
- Are tax multipliers comparable between cantons?
- No. Every canton defines its own base tax scale, so multipliers are only meaningful within one canton. For cross-canton comparisons you need the effective tax burden at a given income.
- Is church tax included in this ranking?
- No — the ranking uses the pure municipal multiplier. Church tax multipliers (Protestant and Roman Catholic) are listed separately in the table and apply only to registered church members.