Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 45'936
Direct Federal Tax
- CHF 189
Cantonal tax
- CHF 1'661
Communal tax
- CHF 2'129
Church tax
- CHF 363
Contributions to OASI, DI, APG
- CHF 2'435
Unemployment insurance
- CHF 505
Non-occupational Accident Insurance
- CHF 184
Pension fund contributions
- CHF 1'042
Total tax
- CHF 8'507
Net pay
* CHF 37'429
Marginal tax rate
32.0%
Average tax rate
18.5%
81.5%
Net pay
18.5%
Total tax
Total tax
Net pay
Summary
If you make CHF 45'936 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 8'507. That means that your net pay will be CHF 37'429 per year, or CHF 3'119 per month. Your average tax rate is 18.5% 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.