Relocating to Appenzell Innerrhoden: tax, health premiums, rent and naturalisation

Tax

Income and wealth tax in Appenzell Innerrhoden

Total federal, cantonal and communal tax per year for each tracked commune in Appenzell Innerrhoden, tax year 2026, computed with the official ESTV calculator. No church tax is included.

Standard profiles: gross employment income with the calculator's standard deductions. Single: one adult aged 35. Married: couple aged 40 and 38, one earner, two children aged 10 and 8. The asset profile adds net taxable wealth to the married profile.

Health insurance

Health insurance premiums in Appenzell Innerrhoden

Federal Office of Public Health, premium year 2027: adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month.

Housing and safety

Rent and safety in Appenzell Innerrhoden

Rent: Federal Statistical Office structural survey, 2024, net rent excluding service and heating charges. Safety: police crime statistics, 2025; rates in cantons with large city centres reflect visitors and commuters as well as residents.

Cantonal rules

Inheritance, lump-sum taxation, schools and family in Appenzell Innerrhoden

Inheritance tax for children

Descendants are taxed at 1 per cent, with a deduction of CHF 300,000 for each descendant.
Source

Inheritance tax for spouses

Transfers to the spouse are exempt.
Source

Gift tax

The same 1 per cent rate for descendants and CHF 300,000 deduction applies to gifts; the spouse is exempt.
Source

Lump-sum taxation

The canton allows taxation by expenditure (lump-sum taxation).
Source

Lump-sum minimum tax base

The cantonal minimum expenditure base for lump-sum taxation is CHF 400,000.
Source

Family allowance per child

The cantonal child allowance is CHF 245 per child per month (2026).
Source

Naturalisation

Becoming Swiss in Appenzell Innerrhoden

Federal law sets the national minimum. The canton and the commune add their own residence periods, language levels and tests, and they decide on cantonal and communal citizenship.

Residence in the canton

The official page requires five years of residence in the canton, at least two of them immediately and without interruption before naturalisation.
Source

Spoken language

The canton's guide for applicants states oral German at least B1 and written A2, and expects understanding of the Innerrhoder dialect.
Source

Written language

Written German at least A2 is stated in the canton's guide.
Source

Interview

A commission of the Grand Council hears applicants in a naturalisation interview.
Source

Who decides

The Kommission für Recht und Sicherheit conducts the hearings on behalf of the Grand Council, which decides on admission.
Source

All 26 cantonal requirements compared

Back to all 26 cantons · Methodology and sources

Questions

Living in Appenzell Innerrhoden: common questions