Withholding tax is deducted directly from salary and mainly affects foreign employees without a C settlement permit. Here are the key facts for the canton of Appenzell Outer Rhodes plus reference rates for 2026.
The canton of Appenzell Outer Rhodes settles withholding tax on the monthly model, like 21 of the 26 cantons. Each month stands on its own: a 13th salary, a bonus or a month with heavy overtime raises the rate in precisely that month. Church-tax handling is not published uniformly here, as in 7 cantons: only the official tariff table is authoritative. We deliberately publish no reference rates for Appenzell Outer Rhodes: our verified figures cover only 10 cantons. The full tariff table is published by the canton itself. The canton's official language is German, and as a rule that is the language the tariff table and guidance notes are published in. The binding tariff tables and the guidance notes are published by the responsible cantonal tax authority: Kantonale Steuerverwaltung Appenzell Ausserrhoden.
Withholding tax in the canton of Appenzell Outer Rhodes
Tariffs updated annually; Y/N variants following the federal scheme.
Last checked: January 15, 2026
Reference withholding-tax rates Appenzell Outer Rhodes 2026
For the exact rates in the canton of Appenzell Outer Rhodes, see the official tariff table. Official tariff table Appenzell Outer Rhodes →
Withholding tax tariff codes
Further codes: G (replacement income), E (simplified procedure) and L/M/N/P/Q for cross-border commuters from Germany. A trailing Y/N marks with (Y) or without (N) church tax.
Frequently asked questions about withholding tax in Appenzell Outer Rhodes
Who pays withholding tax in the canton of Appenzell Outer Rhodes?
Withholding tax generally applies to foreign employees without a C settlement permit and to persons resident abroad. Swiss citizens and C-permit holders are assessed in the ordinary way.
How high is withholding tax in the canton of Appenzell Outer Rhodes?
The rate depends on gross salary, the tariff code (family situation) and church membership. Reference values are in the table above; the official tariff table is binding.
What does a tariff code like A0N mean?
The letter indicates the family situation (A = single), the digit the number of children, and the trailing Y/N with (Y) or without (N) church tax.
Does the canton of Appenzell Outer Rhodes calculate monthly or annually?
The canton of Appenzell Outer Rhodes uses the Monthly model. The monthly model is based on monthly salary, the annual model on extrapolated annual income.
What makes withholding tax in the canton of Appenzell Outer Rhodes different from other cantons?
Appenzell Outer Rhodes uses the monthly model and does not publish church tax uniformly. We hold no verified reference values for Appenzell Outer Rhodes; the official tariff table of the responsible cantonal tax authority is binding: Kantonale Steuerverwaltung Appenzell Ausserrhoden.