Self-employed / St. Gallen

Self-employed in St. Gallen

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

Of CHF 100’000 profit, a single person without children in St. Gallen has CHF 6’089 left a month. Tax and social contributions take 26.9% of the profit, which puts St. Gallen 17th among the 26 cantonal capitals.

Profit and what's left in St. Gallen

Profit per yearSingleMarried, 2 children
CHF 50’0003’38118.9%3’7739.4%
CHF 80’0005’01524.8%5’69714.6%
CHF 100’0006’08926.9%6’95516.5%
CHF 150’0008’65730.7%9’81021.5%
CHF 200’00011’15933.0%12’45825.3%
CHF 300’00015’97536.1%17’28930.8%

The table shows what is left per month in St. Gallen and, below it, the share of profit that goes to tax and social contributions. We assume no church tax and no pillar 3a payment, and the children are 6 and 10.

Income tax in St. Gallen

  • 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 CHF 100’000 profit in St. Gallen by CHF 4’594 a year.
  • With CHF 100’000 profit in St. Gallen, church members pay another CHF 1’455 (Roman Catholic) or CHF 1’399 (Protestant) a year.
  • With CHF 100’000 profit, paying the pillar 3a maximum of CHF 17’680 saves CHF 4’649 of tax in St. Gallen.
  • The child deduction in St. Gallen is CHF 7’600 for children under 7 and CHF 10’800 for older children.

Cheapest and most expensive communes in St. Gallen

With CHF 100’000 profit, a single person pays CHF 9’287 of cantonal and communal tax a year in Balgach and CHF 14’545 in Lütisburg. The difference is CHF 5’258 a year. St. Gallen is number 72 of 75 communes.

CommuneMultiplierTax per year
Balgach61%9’287
Mörschwil67%9’622
Sennwald70%9’790
Rapperswil-Jona74%10’014
Widnau76%10’126
65 more communes
Degersheim138%13’594
St. Gallen138%13’594
Ebnat-Kappel139%13’650
Wartau145%13’986
Lütisburg155%14’545

Social contributions in St. Gallen

  • AHV / IV / EO10% from CHF 60’500
  • Family allowance fund1.6%
  • Contributions on CHF 100’000 profitCHF 11’600

The family allowance rate in St. Gallen is the 10th highest of the 26 cantons. AHV, IV and EO cost the same all over Switzerland, and the sliding scale for lower incomes applies in St. Gallen too.

St. Gallen compared with other capitals

In Sion you keep CHF 45 more a month, in Basel CHF 1 less. See all 26 cantons in the calculator. For employees: net salary in St. Gallen.

All 75 communes of St. Gallen

The list gives the cantonal and communal tax per year for a single person with CHF 100’000 profit, without church tax, from Balgach to Lütisburg. Federal tax of CHF 1’741 comes on top in every commune.

Show the list of 75 communes
  1. Balgach9’287
  2. Mörschwil9’622
  3. Sennwald9’790
  4. Rapperswil-Jona10’014
  5. Widnau10’126
  6. Zuzwil (SG)10’182
  7. Tübach10’294
  8. Diepoldsau10’629
  9. Thal10’853
  10. Bad Ragaz11’021
  11. Berneck11’021
  12. Oberriet (SG)11’189
  13. Amden11’412
  14. Au (SG)11’412
  15. Gaiserwald11’412
  16. Goldach11’412
  17. Grabs11’468
  18. Oberbüren11’468
  19. Marbach (SG)11’580
  20. Quarten11’580
  21. Gommiswald11’636
  22. Eichberg11’692
  23. Niederhelfenschwil11’692
  24. Rorschacherberg11’748
  25. Altstätten11’860
  26. Rebstein11’916
  27. Rüthi (SG)11’972
  28. St. Margrethen11’972
  29. Kaltbrunn12’028
  30. Walenstadt12’028
  31. Andwil (SG)12’196
  32. Rheineck12’196
  33. Schmerikon12’196
  34. Nesslau12’252
  35. Gams12’308
  36. Häggenschwil12’308
  37. Uznach12’308
  38. Weesen12’308
  39. Wil (SG)12’308
  40. Gossau (SG)12’364
  41. Muolen12’364
  42. Niederbüren12’364
  43. Benken (SG)12’419
  44. Eschenbach (SG)12’419
  45. Oberuzwil12’419
  46. Vilters-Wangs12’419
  47. Buchs (SG)12’475
  48. Sevelen12’475
  49. Wildhaus-Alt St. Johann12’475
  50. Bütschwil-Ganterschwil12’531
  51. Untereggen12’531
  52. Wittenbach12’531
  53. Eggersriet12’587
  54. Kirchberg (SG)12’587
  55. Neckertal12’587
  56. Steinach12’699
  57. Uzwil12’699
  58. Waldkirch12’699
  59. Berg (SG)12’755
  60. Flums12’867
  61. Mels12’867
  62. Schänis12’867
  63. Flawil12’979
  64. Jonschwil13’091
  65. Lichtensteig13’091
  66. Mosnang13’091
  67. Rorschach13’091
  68. Sargans13’091
  69. Wattwil13’091
  70. Pfäfers13’482
  71. Degersheim13’594
  72. St. Gallen13’594
  73. Ebnat-Kappel13’650
  74. Wartau13’986
  75. Lütisburg14’545

Other cantons: self-employed in all 26 cantons.

Calculate your case in St. Gallen

CHF

Income less business costs, before your own AHV contributions.

St. Gallen · St. Gallen

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

Only if you joined a pension fund voluntarily. It lowers the pillar 3a limit to CHF 7’258.

CHF

The compensation office deducts 1% interest on it before it charges contributions (rate for 2025, the latest published).

Between 0 and 5% of the AHV contribution. Your office's invoice shows it.

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

CHF6’089
Per year CHF 73’065Tax and contributions 26.9%
27%

Set aside 27% of your profit for tax and social contributions. Tax and AHV invoices arrive months later, so the money should be there when they do.

A pillar 3a payment of CHF 17’680, the most you can deduct, would lower your tax by CHF 4’649.

Where your profit goes

  • Left for youAfter income tax and social contributions73’06573.1%
  • Cantonal and communal taxSt. Gallen, St. Gallen13’59413.6%
  • Federal taxDirect federal tax, the same everywhere in Switzerland1’7411.7%
  • AHV / IV / EOOld age, disability and income loss, 10%10’00010.0%
  • Family allowance fundCantonal fund, 1.6% of income up to CHF 148’2001’6001.6%
  • Profit per year100’000100%

Of the next CHF 1’000 of profit, CHF 653 is left for you.

Income tax in detail

CantonFederal
Profit after social contributions88’40088’400
Insurance premiums-3’900-2’700
Taxable income84’50085’700
Federal tax1’741
Cantonal tax, multiplier 105%5’874
Communal tax, multiplier 138%7’720
Income tax per year15’335

The family allowance rate is the one of the cantonal fund. If you belong to a professional association's fund, your rate may differ.

Same profit in every canton

Left per month if you live in the cantonal capital.

  • 1Zug6’881
  • 2Schwyz6’659
  • 3Appenzell Innerrhoden6’468
  • 4Obwalden6’427
  • 5Uri6’423
  • 6Zurich6’412
  • 7Lucerne6’410
  • 17St. Gallen6’089

This is an estimate and doesn't replace tax advice. It covers only your income from self-employment. Other income, wealth tax and deductions that aren't listed above are left out. Your tax office and your compensation office set the final amounts.

Left per monthCHF6’089