Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 110'000
Direct Federal Tax
- CHF 2'471
Cantonal tax
- CHF 7'141
Communal tax
- CHF 9'154
Church tax
- CHF 1'558
Contributions to OASI, DI, APG
- CHF 5'830
Unemployment insurance
- CHF 1'210
Non-occupational Accident Insurance
- CHF 440
Pension fund contributions
- CHF 3'886
Total tax
- CHF 31'690
Net pay
* CHF 78'310
Marginal tax rate
39.3%
Average tax rate
28.8%
71.2%
Net pay
28.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 110'000 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 31'690. That means that your net pay will be CHF 78'310 per year, or CHF 6'526 per month. Your average tax rate is 28.8% and your marginal tax rate is 39.3%. 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 39.32, hence, your net pay will only increase by CHF 60.68.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 607 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'034 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.