Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 21'600
Direct Federal Tax
- CHF 12.16
Cantonal tax
- CHF 154
Communal tax
- CHF 198
Church tax
- CHF 33.20
Contributions to OASI, DI, APG
- CHF 1'145
Unemployment insurance
- CHF 238
Non-occupational Accident Insurance
- CHF 86.40
Pension fund contributions
- CHF 57.28
Total tax
- CHF 1'923
Net pay
* CHF 19'677
Marginal tax rate
24.9%
Average tax rate
8.9%
91.1%
Net pay
8.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 21'600 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 1'923. That means that your net pay will be CHF 19'677 per year, or CHF 1'640 per month. Your average tax rate is 8.9% and your marginal tax rate is 24.9%. 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 24.88, hence, your net pay will only increase by CHF 75.12.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 751 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'756 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.