Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 103'870
Direct Federal Tax
- CHF 2'119
Cantonal tax
- CHF 6'583
Communal tax
- CHF 8'438
Church tax
- CHF 1'436
Contributions to OASI, DI, APG
- CHF 5'505
Unemployment insurance
- CHF 1'143
Non-occupational Accident Insurance
- CHF 415
Pension fund contributions
- CHF 3'671
Total tax
- CHF 29'310
Net pay
* CHF 74'560
Marginal tax rate
38.8%
Average tax rate
28.2%
71.8%
Net pay
28.2%
Total tax
Total tax
Net pay
Summary
If you make CHF 103'870 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 29'310. That means that your net pay will be CHF 74'560 per year, or CHF 6'213 per month. Your average tax rate is 28.2% and your marginal tax rate is 38.8%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of CHF 100 in your salary will be taxed CHF 38.82, hence, your net pay will only increase by CHF 61.18.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 612 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'059 of net incomes.
NOTE* Withholding is calculated based on the St. Gallen tables of Switzerland, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.