Most cantons calculate taxes based on the tax rate and the tax multipliers of the municipalities.
Municipalities and cantons have their own tax rates and tax bases. The tax rate is the yardstick for calculating the tax. It is usually set as a percentage or per mille of the basis of calculation. For taxes whose tax rate changes with the amount of the calculation basis, the various tax rates are set out in a tax scale.
The cantons allow tax deductions for the calculation of taxes. These include, for example, debts or social deductions.