Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 40'000
Direct Federal Tax
- CHF 142
Cantonal tax
- CHF 1'225
Communal tax
- CHF 1'571
Church tax
- CHF 267
Contributions to OASI, DI, APG
- CHF 2'120
Unemployment insurance
- CHF 440
Non-occupational Accident Insurance
- CHF 160
Pension fund contributions
- CHF 745
Total tax
- CHF 6'670
Net pay
* CHF 33'330
Marginal tax rate
30.7%
Average tax rate
16.7%
83.3%
Net pay
16.7%
Total tax
Total tax
Net pay
Summary
If you make CHF 40'000 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 6'670. That means that your net pay will be CHF 33'330 per year, or CHF 2'778 per month. Your average tax rate is 16.7% and your marginal tax rate is 30.7%. 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 30.74, hence, your net pay will only increase by CHF 69.26.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 693 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'463 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.