Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 38'988
Direct Federal Tax
- CHF 135
Cantonal tax
- CHF 1'166
Communal tax
- CHF 1'496
Church tax
- CHF 254
Contributions to OASI, DI, APG
- CHF 2'066
Unemployment insurance
- CHF 429
Non-occupational Accident Insurance
- CHF 156
Pension fund contributions
- CHF 694
Total tax
- CHF 6'397
Net pay
* CHF 32'591
Marginal tax rate
27.0%
Average tax rate
16.4%
83.6%
Net pay
16.4%
Total tax
Total tax
Net pay
Summary
If you make CHF 38'988 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 6'397. That means that your net pay will be CHF 32'591 per year, or CHF 2'716 per month. Your average tax rate is 16.4% 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.