Complete your tax return correctly in Nidwalden

Private individuals:
The tax return must be submitted by March 31.

Companies:
For companies, the deadline is usually June 30.

Extension: A deadline extension can be requested online or in writing – usually until December 31 (for both private individuals and companies).
Note: Depending on the canton, fees may be charged for requesting an extension.

If the tax return is submitted late without an extension, reminder fees or fines may apply.

In the Canton of Nidwalden, you have two options:

• Online with eTax Nidwalden: The tax return can be completed using the eTax tool, electronically signed, and submitted via the cantonal portal. Supporting documents can also be uploaded digitally.
• Paper form: Alternatively, you can print out the tax return at any time, sign it, and send it by post to the tax administration.

Tip: The digital submission saves time, prevents formatting errors, and simplifies processing by the tax authorities.

The tax system in Nidwalden comes with several cantonal particularities:

• Attractive corporate taxation: Nidwalden is one of the cantons with the lowest profit tax rates — particularly relevant for companies.
• Tax exemption for donations to foundations based in Nidwalden: Donations and contributions to foundations domiciled in Nidwalden are exempt from inheritance and gift tax, strengthening Nidwalden as a foundation location and facilitating wealth transfers.
• Progressive income and wealth tax rates with reductions for middle to higher incomes: Nidwalden lowers income tax rates for middle- and higher-income groups to increase its attractiveness for professionals and executives. At the same time, fair wealth tax rates apply.
• Relief for families and the middle class: The canton has introduced significant tax benefits for families, including higher child deductions, an increased deduction for third-party childcare costs, and a higher deduction for self-care. The middle class also benefits from reduced income tax rates.
• Imputed rental value deduction of 40% for owner-occupied property: Homeowners benefit from a 40% deduction on the imputed rental value, which significantly reduces the tax burden on self-occupied residential property.

Our tax specialists also support you with more complex cases in the Canton of Nidwalden, such as:

• Moving into or out of the canton
• Withholding tax with subsequent ordinary assessment (SOTA)
• Self-employment or secondary income
• Lump-sum payments from pension funds or life insurance
• Rental or sale of real estate
• Cross-border income or foreign assets

We assess your situation individually and ensure that your tax return is filed correctly and optimized from a tax perspective.