Income tax / St. Gallen

Income tax in St. Gallen

Tax year 2026 · Data updated 14 Nov 2026 · Source: ESTV, BSV

Of a gross salary of CHF 100’000, a single person without children in St. Gallen has CHF 6’194 left a month. Income tax and social contributions take 25.7% of the salary, which puts St. Gallen 18th among the 26 cantonal capitals.

The figures are for employees who file a tax return in St. Gallen: Swiss citizens and C permit holders. With a B or L permit you pay withholding tax: net salary in St. Gallen.

Gross salary and what's left in St. Gallen

Gross salary per yearSingleMarried, 2 children
CHF 60’0003’97420.5%4’48410.3%
CHF 80’0005’09523.6%5’76113.6%
CHF 100’0006’19425.7%7’04215.5%
CHF 120’0007’29127.1%8’27117.3%
CHF 150’0008’89228.9%10’03419.7%
CHF 200’00011’52530.8%12’79923.2%

The table shows what is left per month in St. Gallen 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 St. Gallen calculates the tax

  • The canton's multiplier is 105% of the simple tax. Communes add between 61% and 155%, and St. Gallen adds 138%.
  • Married couples and single parents pay the rate that applies to their income divided by 2.
  • Two children lower the income tax of a married couple with a salary of CHF 100’000 in St. Gallen by CHF 4’581 a year.
  • On a salary of CHF 100’000 in St. Gallen, church members pay another CHF 1’431 (Roman Catholic) or CHF 1’376 (Protestant) a year.
  • Paying the pillar 3a maximum of CHF 7’258 on a salary of CHF 100’000 saves CHF 2’062 of tax in St. Gallen.

Deductions for employees in St. Gallen

  • Professional expenses on a CHF 100’000 salaryCHF 2’400
  • Commuting, maximumCHF 8’000
  • Meals away from home, maximumCHF 3’200
  • Childcare per child, maximumCHF 26’800
  • Second-earner deduction on a second salary of CHF 50’000CHF 500

These amounts apply to cantonal and communal tax in St. Gallen. 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 19’052 of income tax a year in St. Gallen and has CHF 9’622 left a month.

Cheapest and most expensive communes in St. Gallen

On a gross salary of CHF 100’000, a single person pays CHF 9’134 of cantonal and communal tax a year in Balgach and CHF 14’307 in Lütisburg. The difference is CHF 5’173 a year. St. Gallen is number 72 of 75 communes.

CommuneMultiplierTax per year
Balgach61%9’134
Mörschwil67%9’465
Sennwald70%9’630
Rapperswil-Jona74%9’850
Widnau76%9’960
65 more communes
Degersheim138%13’371
St. Gallen138%13’371
Ebnat-Kappel139%13’426
Wartau145%13’756
Lütisburg155%14’307

St. Gallen compared with other capitals

In Basel you keep CHF 40 more a month, in Geneva CHF 29 less. The deductions of every canton are in the table of deductions for employees. For the self-employed: sole proprietors in St. Gallen.

All 75 communes of St. Gallen

The list gives the cantonal and communal tax per year for a single person with a gross salary of CHF 100’000, without church tax, from Balgach to Lütisburg. Federal tax of CHF 1’688 comes on top in every commune.

Show the list of 75 communes
  1. Balgach9’134
  2. Mörschwil9’465
  3. Sennwald9’630
  4. Rapperswil-Jona9’850
  5. Widnau9’960
  6. Zuzwil (SG)10’015
  7. Tübach10’125
  8. Diepoldsau10’455
  9. Thal10’675
  10. Bad Ragaz10’840
  11. Berneck10’840
  12. Oberriet (SG)11’005
  13. Amden11’225
  14. Au (SG)11’225
  15. Gaiserwald11’225
  16. Goldach11’225
  17. Grabs11’280
  18. Oberbüren11’280
  19. Marbach (SG)11’390
  20. Quarten11’390
  21. Gommiswald11’445
  22. Eichberg11’500
  23. Niederhelfenschwil11’500
  24. Rorschacherberg11’556
  25. Altstätten11’666
  26. Rebstein11’721
  27. Rüthi (SG)11’776
  28. St. Margrethen11’776
  29. Kaltbrunn11’831
  30. Walenstadt11’831
  31. Andwil (SG)11’996
  32. Rheineck11’996
  33. Schmerikon11’996
  34. Nesslau12’051
  35. Gams12’106
  36. Häggenschwil12’106
  37. Uznach12’106
  38. Weesen12’106
  39. Wil (SG)12’106
  40. Gossau (SG)12’161
  41. Muolen12’161
  42. Niederbüren12’161
  43. Benken (SG)12’216
  44. Eschenbach (SG)12’216
  45. Oberuzwil12’216
  46. Vilters-Wangs12’216
  47. Buchs (SG)12’271
  48. Sevelen12’271
  49. Wildhaus-Alt St. Johann12’271
  50. Bütschwil-Ganterschwil12’326
  51. Untereggen12’326
  52. Wittenbach12’326
  53. Eggersriet12’381
  54. Kirchberg (SG)12’381
  55. Neckertal12’381
  56. Steinach12’491
  57. Uzwil12’491
  58. Waldkirch12’491
  59. Berg (SG)12’546
  60. Flums12’656
  61. Mels12’656
  62. Schänis12’656
  63. Flawil12’766
  64. Jonschwil12’876
  65. Lichtensteig12’876
  66. Mosnang12’876
  67. Rorschach12’876
  68. Sargans12’876
  69. Wattwil12’876
  70. Pfäfers13’261
  71. Degersheim13’371
  72. St. Gallen13’371
  73. Ebnat-Kappel13’426
  74. Wartau13’756
  75. Lütisburg14’307

Calculate your case in St. Gallen

CHF

Everything your employer pays before deductions, with the 13th salary and bonus.

The pension fund contribution depends on age.

St. Gallen · St. Gallen

Marital status
Children under 18
0
Pillar 3a payment
More options
CHF

Season ticket or car costs for the way to work. Federal tax accepts up to CHF 3’300, and most cantons have their own limit.

CHF

CHF 15 per working day if you can't eat at home, at most CHF 3’200 a year. Half of that if your employer pays part of the meal.

CHF

Leave empty to use the assumption of the federal tax calculator: CHF 4’560 per adult and CHF 1’200 per child.

Left per month

CHF6’194
Per year CHF 74’328Tax and contributions 25.7%
17%

Set aside 17% of your net salary for income tax. Your employer doesn't deduct this tax. The bill follows your tax return.

A pillar 3a payment of CHF 7’258, the most you can deduct, would lower your tax by CHF 2’062.

Where your salary goes

  • Left for youAfter income tax and social contributions74’32874.3%
  • Cantonal and communal taxSt. Gallen, St. Gallen13’37113.4%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’6881.7%
  • AHV / IV / EO and ALVOld age, disability and income loss 5.3%, unemployment insurance 1.1%6’4006.4%
  • Pension fundLegal minimum for your age. Your pension fund may charge more.3’2133.2%
  • Accident insuranceNon-occupational accidents, estimated at 1%1’0001.0%
  • Gross salary per year100’000100%

Of the next CHF 1’000 of salary, CHF 644 is left for you.

Income tax in detail

CantonFederal
Net salary89’38789’387
Professional expenses, flat rate-2’400-2’681
Insurance premiums-3’400-1’800
Taxable income83’58784’906
Federal tax1’688
Cantonal tax, multiplier 105%5’778
Communal tax, multiplier 138%7’593
Income tax per year15’059

Same salary in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’961
  • 2Schwyz6’777
  • 3Appenzell Innerrhoden6’596
  • 4Nidwalden6’509
  • 5Obwalden6’508
  • 6Uri6’499
  • 7Lucerne6’491
  • 18St. Gallen6’194

This is an estimate and doesn't replace tax advice. It covers your salary only. Other income, wealth tax and deductions that aren't listed above are left out. Your pension fund sets your real contribution, and your tax office sets the final tax.

Left per monthCHF6’194