The individual cantons in Switzerland can determine for themselves the amount of income tax they levy and the deadlines for submitting the tax return.
The canton of Uri is characterized by an exceptionally low income tax rate, which is significantly below the average of the Swiss cantons.
Uri is a small Swiss canton in terms of the number of inhabitants. The canton has only 36,881 inhabitants, as of July 2021. It is divided into 19 municipalities. The cantonal capital of Uri is Altdorf. Uri is one of the founding cantons of the Swiss Confederation. Anyone who is at least 18 years old is required by the cantonal tax administration to submit a tax return.
Tax rate in the canton of Uri
The canton of Uri is one of the cantons with the lowest income tax rates in Switzerland. The average for all cantons is 33.6 percent.
The canton of Uri is thus on a par with Nidwalden and Schwyz. The income tax rate is even lower in Obwalden at 24.3 percent, Appenzell-Innerrhoden at 23.8 percent and Zug at 22.2 percent.
The inhabitants of the canton of Uri are not only taxed by the canton. In addition, the federal and local governments levy taxes. Members of the church must also pay church tax. The taxes in the individual municipalities differ, as different municipal tax rates apply in the municipalities. The municipalities must report the municipal tax rates to the cantonal tax administration.
In addition to income tax, wealth tax is due in the canton of Uri. It is levied on total assets and calculated in per thousand rather than in percent. Inheritances and gifts must be declared in the tax return and may be taxed.
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Contact and address of the cantonal tax administration of the canton of Uri
Every year, the cantonal tax administration of Uri requests taxable residents in writing to submit a tax return. This is the web address of the cantonal tax administration Uri: https://www.ur.ch/aemter/839
The mailing address is:
PO Box 950
As in all cantons, the tax return can also be submitted in digital form in the canton of Uri. Contacting the Tax Office is also possible by phone and e-mail. Contact information is listed on the website of the Office of Taxes.
If there are any questions regarding the tax return and deadlines, taxpayers can also contact the relevant municipal office.
Tax software accepted in the canton of Uri
In all Swiss cantons, the tax return can be submitted online. A tax software makes the tax return easier, but different tax software is accepted in different cantons. The canton of Uri accepts the tax software eTax.UR, which is available free of charge on the website of the cantonal tax administration. Anyone submitting their tax return digitally for the first time must register in order to use the tax software. A video explains how to work with the control software.
Taxpayers may use the services of a tax advisor to prepare their tax return. There is a charge for it, but it avoids tax return errors.
Deadlines for filing the tax return in the canton of Uri
Every year, the Tax Office asks the taxable residents of the Canton of Uri to submit their tax return. The tax return must be received by the Tax Office by March 31 of each year. It is always given for the previous year. Thus, the tax return for 2022 must be filed by March 31, 2023.
If the tax return cannot be submitted by this date, an extension of the deadline must be requested. The application can be submitted online via the website of the Tax Office. There is an online form available, in which details of the PGD number, tax period and desired deadline for the extension are required. In the canton of Uri, the extension of the deadline is possible until September 30 at the latest. An application for extension of the deadline can also be submitted in writing to the responsible municipal office.
Consequences of failure to comply with the deadlines or to file the tax return
If the tax return in the canton of Uri is not submitted on time by March 31, the taxpayer will receive a reminder. If the reminder remains unsuccessful or no request for an extension of the deadline is submitted, the Tax Office will levy a fine. The amount of this fine depends on income. The fine may be levied up to CHF 1,000, in serious cases up to CHF 10,000. A serious case occurs when a taxpayer has already failed to file his/her tax return several times.
Possibility of payment relief in the canton of Uri
The website of the Tax Office of the Canton of Uri does not explicitly state whether a deferral of the tax or payment by installments is possible in case of payment difficulties. However, anyone in financial difficulties can contact the tax office or the relevant municipal office and ask whether a request for deferral or payment by installments can be submitted.
What is tax-free in the canton of Uri?
In the canton of Uri, winnings from recognized money games, lotteries and games of chance are tax-free up to CHF 1 million. Winnings from sales promotion games are only tax-free up to CHF 1,000. Salary of militia firefighters is tax-exempt up to CHF 5,000 per year if earned for services rendered in connection with the performance of the fire department’s core duties.
What is tax deductible in the canton of Uri?
Various expenses are tax deductible in the canton of Uri:
- Expenses for Covid 19 measures for home office in the context of professional expenses.
- Costs for travel between home and place of work
- Professional expenses for secondary income of 20 percent of income, at least CHF 800, at most CHF 2,400 per year
- Costs for maintenance and upkeep of real estate
- Insurance premiums for life, health and accident insurance
- Childcare costs for outside care up to age 14
- Costs for job-oriented education and training up to CHF 12,000 per year
- Two-earner deduction for legally existing marriage up to CHF 3,500
- Membership fees and donations to political parties
- Sickness, accident and disability-related costs
- Stake costs when participating in authorized cash games up to CHF 5,000 per game and CHF 25,000 per year