Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 36'900
Direct Federal Tax
- CHF 120
Cantonal tax
- CHF 1'045
Communal tax
- CHF 1'340
Church tax
- CHF 228
Contributions to OASI, DI, APG
- CHF 1'956
Unemployment insurance
- CHF 406
Non-occupational Accident Insurance
- CHF 148
Pension fund contributions
- CHF 590
Total tax
- CHF 5'833
Net pay
* CHF 31'067
Marginal tax rate
27.0%
Average tax rate
15.8%
84.2%
Net pay
15.8%
Total tax
Total tax
Net pay
Summary
If you make CHF 36'900 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 5'833. That means that your net pay will be CHF 31'067 per year, or CHF 2'589 per month. Your average tax rate is 15.8% and your marginal tax rate is 27.0%. 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 27, hence, your net pay will only increase by CHF 73.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 730 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'650 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.