The Swiss tax system is strongly influenced by the federalist structure of the country. The emphasis is on direct taxes. By European standards, taxation – for both companies and individuals – is moderate. The value-added tax (VAT or Mehrwertsteuer, MWST) and customs duties are also relatively low.
Income taxes are levied in Switzerland, both by the federal government (federal tax) and cantons and municipalities (state and local taxes). As each of the 26 cantons has its own tax rate, taxation varies.
Taxes on income and assets
All cantons tax taxable individuals on the totality of their income and assets. Income tax is generally calculated on the total of all income (gross income) but only after allowable deductions are included. Gross assets are subject to taxation, minus provable debts and allowable personal deductions.
Taxes paid locally
Income and capital tax for individuals is paid collectively, i.e. both for the state (canton) and municipalities, via the tax offices of the political municipalities. The direct federal tax for individuals is also paid locally in the individual municipalities. Please contact the relevant tax office for your municipality for information.
Tax calculator
Calculate your tax payment for any of the municipalities in the canton of St.Gallen or input varying figures to perform a comparative calculation.