Income tax / Glarus
Income tax in Glarus
Of a gross salary of CHF 100’000, a single person without children in Glarus has CHF 6’358 left a month. Income tax and social contributions take 23.7% of the salary, which puts Glarus 13th among the 26 cantonal capitals.
The figures are for employees who file a tax return in Glarus: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in Glarus.
Gross salary and what's left in Glarus
| Gross salary per year | Single | Married, 2 children |
|---|---|---|
| CHF 60’000 | 4’02719.5% | 4’39712.1% |
| CHF 80’000 | 5’19022.2% | 5’68114.8% |
| CHF 100’000 | 6’35823.7% | 6’96316.4% |
| CHF 120’000 | 7’53324.7% | 8’22617.7% |
| CHF 150’000 | 9’22926.2% | 10’04219.7% |
| CHF 200’000 | 11’96928.2% | 12’93922.4% |
The table shows what is left per month in Glarus and, below it, the share of the salary that goes to income tax and social contributions. We assume one salary per household, no church tax and no pillar 3a payment, and the children are 6 and 10.
How Glarus calculates the tax
- The canton's multiplier is 59.7% of the simple tax. Communes add between 61% and 63%, and Glarus adds 61%.
- Married couples and single parents pay the rate that applies to their income divided by 1.7.
- Two children lower the income tax of a married couple with a salary of CHF 100’000 in Glarus by CHF 3’542 a year.
- On a salary of CHF 100’000 in Glarus, church members pay another CHF 756 (Roman Catholic) or CHF 709 (Protestant) a year.
- Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 1’773 of tax in Glarus.
Deductions for employees in Glarus
- Professional expenses on a CHF 100’000 salaryCHF 2’681
- Commuting, maximumno limit
- Meals away from home, maximumCHF 3’200
- Childcare per child, maximumCHF 25’800
- Second-earner deduction on a second salary of CHF 50’000CHF 4’312
These amounts apply to cantonal and communal tax in Glarus. For federal tax the same employee deducts CHF 2’681 for professional expenses, up to CHF 3’300 for commuting, up to CHF 25’800 for childcare per child and CHF 14’100 for the second earner.
- A married couple with salaries of CHF 100’000 and CHF 50’000 pays CHF 17’529 of income tax a year in Glarus and has CHF 9’748 left a month.
The 3 communes of Glarus
On a gross salary of CHF 100’000, a single person pays CHF 11’403 of cantonal and communal tax a year in Glarus and CHF 11’592 in Glarus Süd. The difference is CHF 189 a year. Glarus is number 1 of 3 communes.
| Commune | Multiplier | Tax per year |
|---|---|---|
| Glarus | 61% | 11’403 |
| Glarus Nord | 63% | 11’592 |
| Glarus Süd | 63% | 11’592 |
Glarus compared with other capitals
In Frauenfeld you keep CHF 9 more a month, in Sion CHF 98 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in Glarus.