Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 27'942
Direct Federal Tax
- CHF 58.59
Cantonal tax
- CHF 520
Communal tax
- CHF 666
Church tax
- CHF 113
Contributions to OASI, DI, APG
- CHF 1'481
Unemployment insurance
- CHF 307
Non-occupational Accident Insurance
- CHF 112
Pension fund contributions
- CHF 218
Total tax
- CHF 3'476
Net pay
* CHF 24'466
Marginal tax rate
24.0%
Average tax rate
12.4%
87.6%
Net pay
12.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 27'942 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 3'476. That means that your net pay will be CHF 24'466 per year, or CHF 2'039 per month. Your average tax rate is 12.4% 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.