Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 45'148
Direct Federal Tax
- CHF 182
Cantonal tax
- CHF 1'599
Communal tax
- CHF 2'051
Church tax
- CHF 349
Contributions to OASI, DI, APG
- CHF 2'393
Unemployment insurance
- CHF 497
Non-occupational Accident Insurance
- CHF 181
Pension fund contributions
- CHF 1'002
Total tax
- CHF 8'254
Net pay
* CHF 36'894
Marginal tax rate
32.0%
Average tax rate
18.3%
81.7%
Net pay
18.3%
Total tax
Total tax
Net pay
Summary
If you make CHF 45'148 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 8'254. That means that your net pay will be CHF 36'894 per year, or CHF 3'074 per month. Your average tax rate is 18.3% and your marginal tax rate is 32.0%. 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 32, hence, your net pay will only increase by CHF 68.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 680 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'400 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.