Withholding tax canton of St. Gallen 2026
Calculate withholding tax in the canton of St. Gallen — by tariff code, number of children and church tax, with the official FTA tariffs 2026.
| Effective tax rate | 10.5% |
| Withholding tax per year | CHF 8'221.20 |
| Net salary per month | CHF 5'814.90 |
Tariff code A0N · monthly gross salary as the basis
Withholding tax in the canton of St. Gallen
St. Gallen, the Eastern Swiss central canton, has a broad labour market and therefore a notable share of people taxed at source. The canton calculates under the monthly model and publishes the tariffs with and without church tax. The tax level sits mid-table — above the two Appenzells, but below French-speaking values.
Key facts 2026
| Calculation model | monthly model |
| Church tax | with and without church tax |
| Tariff codes | A, B, C, H |
| Example: CHF 6'000/month (single) | CHF 601 (10.0%) |
| Example: CHF 8'000/month (single) | CHF 972 (12.2%) |
| Example: CHF 10'000/month (single) | CHF 1'398 (14.0%) |
Withholding tax in St. Gallen in practice
St. Gallen borders Liechtenstein and Austria, which strongly shapes the Rhine valley labour market: many residents work in Liechtenstein, and conversely many people commute in from Vorarlberg. These constellations fall under the respective double-taxation treaties. Anyone living and working in the canton is taxed under the ordinary tariffs shown above.
What the tariff code changes in St. Gallen
CHF 8'000 gross salary per month in the canton of St. Gallen, six family situations — under the SG tariff 2026:
| Situation | Code | Withholding tax |
|---|---|---|
| Single, no children | A0N | CHF 972.00 |
| Married, single earner, no children | B0N | CHF 608.80 |
| Married, single earner, two children | B2N | CHF 263.20 |
| Married, dual earners, no children | C0N | CHF 899.20 |
| Married, dual earners, two children | C2N | CHF 636.00 |
| Single parent, one child | H1N | CHF 445.60 |
Spread in St. Gallen: CHF 526 per month at an identical salary — CHF 6'317 over a year. Check the code on your payslip.
How the rate climbs with the salary
Single, no children, tariff A0N, canton of St. Gallen:
| Gross salary / month | Rate | Withholding tax |
|---|---|---|
| CHF 4'000 | 6.6% | CHF 264.80 |
| CHF 6'000 | 10.0% | CHF 600.60 |
| CHF 8'000 | 12.2% | CHF 972.00 |
| CHF 12'000 | 15.6% | CHF 1'867.20 |
| CHF 16'000 | 18.2% | CHF 2'910.40 |
The salary quadruples; withholding tax in St. Gallen rises from CHF 265 to CHF 2'910 — the rate from 6.6% to 18.2%.
St. Gallen against the other cantons
At CHF 8'000 gross per month (single, no children, no church tax), St. Gallen sits at rank 16 of 26, counting from the cheapest canton to the most expensive.
- Cheapest canton: Zug at CHF 338.40 per month (CHF 634 less than in St. Gallen)
- Most expensive canton: Neuchâtel at CHF 1'234.40 per month (CHF 262 more than in St. Gallen)
- St. Gallen: CHF 972.00 per month, or CHF 11'664 a year.
Every canton side by side: withholding tax comparison. Paid too much? A tariff correction or subsequent ordinary assessment with the St. Gallen tax administration runs until 31 March of the following year — the guidewithholding tax or ordinary assessment explains how.
Frequently asked questions
Under which model is withholding tax calculated in the canton of St. Gallen?
The canton of St. Gallen calculates under the monthly model. The tariffs include cantonal, municipal and federal tax and are published with and without church tax. The gross salary is decisive; for your salary, use the calculator above.
How high is withholding tax in St. Gallen at CHF 8'000 per month?
A single person without children pays in St. Gallen, at CHF 8'000 gross monthly salary, about CHF 972 withholding tax (12.2% effective). With children, married or with church tax the rate shifts — the calculator above shows your case.
Under which model does St. Gallen calculate withholding tax?
Under the monthly model: the monthly gross salary is decisive. The tariff includes cantonal, municipal and federal tax and comes with and without church tax.
I live in St. Gallen and work in Liechtenstein — does Swiss withholding tax apply?
Not in this form. Employment in Liechtenstein falls under the CH–FL double-taxation treaty with its own allocation rules; the income is generally captured at your Swiss residence. The calculator above covers the cantonal withholding tariffs for employment in Switzerland.
Ordinary income tax in the canton of St. Gallen: tax calculator St. Gallen. Social-security contributions on the salary: salary calculator. All cantons:withholding tax calculator.
Sources: 2026 withholding-tax tariffs:FTA / tax administration of the canton of St. Gallen. The tariff content is the canton's responsibility. Methodology: methodology.
Last updated: 13.07.2026 · 2026 data