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Appenzell Innerrhoden
Canton

Appenzell Innerrhoden

Economy, taxes and industries

Population 2025 16,890GDP 2022 CHF 1.2 bnCorporate tax 2026 12.66%

Economic snapshot

GDP
CHF 1.2 bn
0.2% of Swiss GDP · 2022p
GDP per capita
CHF 75,526
Rank 15 of 26 · 2022p
Enterprises
1,735
2024
Jobs
9,655
+0.8% vs. 2023 · 2024
Unemployment
0.8%
Aug. 2026 · Aug. 2025: 0.8%
Median gross wage
CHF 6,623
CHF per month · Eastern Switzerland, 2024

Overview

Appenzell Innerrhoden is Switzerland's smallest canton by population, with 16,890 residents, 9,655 jobs and 1,735 enterprises. GDP was CHF 1.2 billion in 2022, growing by 4.0% in real terms, and GDP per head was CHF 75,526. The canton has the lowest unemployment rate in Switzerland, 0.8% in August 2026, and employment rose by 7.5% between 2019 and 2024.

Few cantons have a more traditional economic structure. Food and beverages account for 7.7% of jobs, 4.8 times the Swiss share and the highest concentration in the country, after growth of 22.8% in five years; the Appenzeller Alpenbitter distillery and the Locher brewery, maker of Appenzeller Bier, are based in the canton. Agriculture (10.5%) and construction (10.4%) also have the highest job shares of any canton, and hotels and restaurants provide 9.3%, reflecting tourism in the Alpstein mountains around Ebenalp and the Seealpsee. Health, education and information technology, by contrast, have the lowest shares in Switzerland.

The canton's taxes are among the lowest in Switzerland. KPMG ranks its top income tax rate of 23.66% third-lowest for 2026 and puts the maximum effective corporate tax rate at 12.66%, below the Swiss average of 14.43%. Appenzell Innerrhoden is also one of two cantons, with Glarus, that still hold an open-air Landsgemeinde.

Location advantages

  • Lowest unemployment rate in Switzerland (0.8% in August 2026)
  • Third-lowest top income tax rate in Switzerland (23.66%)
  • Highest concentration of food and beverage jobs of any canton (4.8 times the Swiss share)
  • Tourism in the Alpstein mountains around Ebenalp and the Seealpsee
  • Real GDP growth of 4.0% in 2022, above the Swiss rate of 3.0%

Taxes 2026

Max. effective corporate tax rate
12.66%
2025: 12.66%
Corporate tax rank
6/26
1 = lowest rate
Top income tax rate
23.66%
Rank 3 of 26 (1 = lowest)

KPMG's Clarity on Swiss Taxes 2026 puts the maximum effective corporate income tax rate in Appenzell (federal, cantonal and communal taxes combined) at 12.66% (2025: 12.66%): rank 6 of 26, counting from the lowest rate (Swiss average: 14.43%). The maximum income tax rate for a single person, including federal tax, is 23.66%: rank 3 of 26, counting from the lowest rate (average: 33.04%).

Industry structure

SectorJobsSharevs. CH
Wholesale, retail & motor trade1,16912.1%1.1×
Agriculture, forestry & fishing1,01610.5%3.8×
Construction & building trades1,00610.4%1.6×
Hotels & restaurants9029.3%2.0×
Food, beverages & tobacco7437.7%4.8×
Health & social care7307.6%0.5×
Legal, consulting, engineering & R&D6416.6%0.8×
Education4154.3%0.6×
Arts, recreation & personal services4004.1%0.8×
Machinery, electrical & vehicle engineering3783.9%1.5×
Banking, insurance & financial services3503.6%0.8×
Textiles, wood, paper & printing3253.4%2.6×
Public administration2983.1%0.8×
Plastics, metals & metal products2742.8%1.2×
Transport, logistics & postal services2592.7%0.6×
Electronics, instruments & watches2132.2%1.1×
Staffing, facility & business support1881.9%0.3×
Information, communication & IT1121.2%0.3×
Real estate931.0%0.7×
Medical devices, furniture & other manufacturing590.6%0.9×
Energy, water, waste & mining370.4%0.3×
Chemicals & pharmaceuticals120.1%0.1×

BFS STATENT 2024; jobs are counted at the workplace. “vs. CH” divides the sector’s share of jobs in the canton by its share in Switzerland (1.0× = national average).

Key employers

Appenzeller Kantonalbank

Cantonal bank

Appenzell

Appenzeller Alpenbitter AG

Spirits

Schwende-Rüte

Brauerei Locher Aktiengesellschaft

Brewery

Appenzell

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Data vintages

Population
BFS STATPOP, end of 2025
GDP
BFS cantonal GDP, 2022 (provisional)
Enterprises, jobs, sectors
BFS STATENT 2024
Unemployment
SECO, August 2026
Wages
BFS Swiss Earnings Structure Survey 2024, major regions
Taxes
KPMG Clarity on Swiss Taxes 2026
Succession & ownership
ValIndex studies, June and July 2026

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