Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 26'312
Direct Federal Tax
- CHF 47.18
Cantonal tax
- CHF 421
Communal tax
- CHF 539
Church tax
- CHF 91.58
Contributions to OASI, DI, APG
- CHF 1'395
Unemployment insurance
- CHF 289
Non-occupational Accident Insurance
- CHF 105
Pension fund contributions
- CHF 196
Total tax
- CHF 3'084
Net pay
* CHF 23'228
Marginal tax rate
24.0%
Average tax rate
11.7%
88.3%
Net pay
11.7%
Total tax
Total tax
Net pay
Summary
If you make CHF 26'312 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 3'084. That means that your net pay will be CHF 23'228 per year, or CHF 1'936 per month. Your average tax rate is 11.7% and your marginal tax rate is 24.0%. 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 24.02, hence, your net pay will only increase by CHF 75.98.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 760 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'799 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.