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| Yes, as an example following the calculation for a childless and nondenominational single person with a taxable net income of CHF 100'000 in 2009:
Flurlingen, ZH:
Basic cantonal tax = 100% = CHF 6'536.00
Municipal tax = 116%
Total tax = 216% = CHF 14'141.75 (including head tax)
Schaffhausen, SH:
Basic cantonal tax = 100% = CHF 8'142.00
Actual cantonal tax = 112% = CHF 9'119.00
Municipal tax = 98% = CHF 7'979.00
Total tax = 210% = CHF 17'158 (including head tax)
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Why is the basic and actual in SH different ?