Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 40'944
Direct Federal Tax
- CHF 149
Cantonal tax
- CHF 1'294
Communal tax
- CHF 1'659
Church tax
- CHF 282
Contributions to OASI, DI, APG
- CHF 2'170
Unemployment insurance
- CHF 450
Non-occupational Accident Insurance
- CHF 164
Pension fund contributions
- CHF 792
Total tax
- CHF 6'960
Net pay
* CHF 33'984
Marginal tax rate
30.7%
Average tax rate
17.0%
83.0%
Net pay
17.0%
Total tax
Total tax
Net pay
Summary
If you make CHF 40'944 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 6'960. That means that your net pay will be CHF 33'984 per year, or CHF 2'832 per month. Your average tax rate is 17.0% 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.