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Ranking · Tax year 2026 · Source: ESTV
The municipalities with the lowest tax multipliers in canton Obwalden (2026)
Sarnen has the lowest municipal tax multiplier in canton Obwalden for 2026: 386%. It is followed by Engelberg (465%) and Kerns (470%). 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 | Sarnen | 386% | 54% | 54% | 10'742 |
| 2 | Engelberg | 465% | 0% | 0% | 4'380 |
| 3 | Kerns | 470% | 54% | 67% | 6'472 |
| 4 | Sachseln | 470% | 54% | 68% | 5'294 |
| 5 | Alpnach | 485% | 54% | 68% | 6'379 |
| 6 | Giswil | 485% | 54% | 70% | 3'944 |
| 7 | Lungern | 525% | 54% | 70% | 2'061 |
Within-canton context: lowest 386%, median 470%, highest 525%. The cantonal multiplier of Obwalden is 325% 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.
Frequently asked questions
- Which municipality has the lowest tax multiplier in canton Obwalden in 2026?
- Sarnen has the lowest municipal tax multiplier in canton Obwalden in 2026, at 386%.
- 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.