Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 23'806
Direct Federal Tax
- CHF 28.93
Cantonal tax
- CHF 275
Communal tax
- CHF 353
Church tax
- CHF 59.67
Contributions to OASI, DI, APG
- CHF 1'262
Unemployment insurance
- CHF 262
Non-occupational Accident Insurance
- CHF 95.22
Pension fund contributions
- CHF 136
Total tax
- CHF 2'472
Net pay
* CHF 21'334
Marginal tax rate
24.9%
Average tax rate
10.4%
89.6%
Net pay
10.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 23'806 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 2'472. That means that your net pay will be CHF 21'334 per year, or CHF 1'778 per month. Your average tax rate is 10.4% 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.