Glarus is a small alpine canton with a relatively simple tax structure compared to many larger cantons. Income tax consists of federal, cantonal and communal elements, but the number of municipalities and tax rate differences is limited. The examples on this page use simplified assumptions to illustrate how income tax in Canton Glarus can work in practice.

These examples are for illustration only. They are based on generic assumptions and are not a substitute for a formal tax calculation or advice. Actual tax outcomes depend on the precise legal rules, current tariffs, deductions and the specific commune of residence in Glarus.

General Assumptions Used in the Examples

Unless otherwise stated, the examples assume:

• A tax year in which the current Glarus cantonal tariffs and federal tariffs apply.
• Standard personal deductions under Glarus and federal law.
• A typical communal tax multiplier (not an extreme low- or high-tax commune).
• No extraordinary deductions, losses carried forward or special regimes.

The goal is not to reproduce exact tariff tables, but to demonstrate how different factors influence the overall tax burden.

Example 1 – Single Employee with Employment Income Only

Profile:

• Single individual, no children.
• Resident in a mid-range tax commune in Glarus.
• Annual gross employment income: CHF 75,000.
• No other significant income, no real estate, modest bank assets.

Step 1 – Determine Taxable Income

From the gross salary, the following standard deductions apply, for example:

• Social security and pension contributions (AHV/IV/EO, ALV, 2nd pillar),
• Professional expenses (lump-sum or actual costs such as commuting),
• Insurance premiums and other ordinary deductions.

After deductions, the illustrative taxable income for Glarus cantonal and communal tax might be around CHF 55,000.

Step 2 – Federal Income Tax

The taxable income is subject to direct federal tax using the federal tariff for single taxpayers. For CHF 55,000 of taxable income, the federal tax burden remains relatively modest due to the progressive but moderate federal scale.

Step 3 – Glarus Cantonal and Communal Tax

The same taxable income is used to calculate the cantonal tax according to the Glarus tariff for single taxpayers. This cantonal tax is then multiplied by the communal tax multiplier of the place of residence, yielding the communal tax amount.

Result

The sum of:

• Federal income tax,
• Cantonal income tax, and
• Communal income tax

gives the total income tax burden for the year. For this profile, the effective combined tax rate on the gross income of CHF 75,000 will typically be in the lower to mid double-digit range, depending on the precise deductions and communal multiplier.

Example 2 – Married Couple with Two Incomes and Children

Profile:

• Married couple, jointly taxed, two children.
• Resident in Glarus in a commune with an average multiplier.
• Spouse A: gross employment income CHF 90,000.
• Spouse B: gross employment income CHF 40,000.
• No self-employment income, modest bank assets, no rental income.

Step 1 – Combine Income and Apply Deductions

The spouses’ incomes are combined (CHF 130,000). Deductions include:

• Social security and pension contributions for both spouses,
• Professional expenses and commuting costs,
• Insurance premiums and other standard deductions,
• Family-related deductions and child allowances granted by Glarus and the Confederation.

After these deductions, the combined taxable income might, for illustration, lie in the range of CHF 95,000–100,000.

Step 2 – Federal Tax for Married Couple with Children

The federal tariff for married couples and families is applied. Joint taxation and the child-related allowances generally reduce the effective federal tax rate compared to single taxpayers at the same total income.

Step 3 – Glarus Cantonal and Communal Tax

The Glarus cantonal tariff for married taxpayers with children is applied to the taxable income. The resulting cantonal tax is multiplied by the communal multiplier of the chosen commune. The presence of children and the family deductions reduce the tax burden relative to a childless couple at the same income level.

Result

The effective overall income tax rate (federal, cantonal and communal) on the combined gross income of CHF 130,000 reflects:

• The benefit of joint taxation,
• Family and child allowances, and
• The specific communal multiplier in Glarus.

Example 3 – Expat Employee Subject to Withholding Tax

Profile:

• Foreign national working in Glarus, no permanent residence permit (no C permit).
• Resident in Glarus, annual gross salary: CHF 110,000.
• No Swiss real estate, moderate foreign investment income.

Step 1 – Withholding Tax Deducted from Salary

The employer deducts income tax at source (Quellensteuer) from the monthly salary according to the Glarus withholding tax tariff. This tariff takes into account factors such as marital status and number of children, but it cannot incorporate every individual deduction.

Step 2 – Possible Subsequent Ordinary Assessment

If certain conditions are met – for example, if the salary exceeds a statutory threshold or if the taxpayer has significant other income or assets – the tax authorities may require a subsequent ordinary assessment. The taxpayer can also request such an assessment to claim deductions that are not fully reflected in the withholding tariff.

Step 3 – Final Tax Calculation

In a subsequent ordinary assessment, the taxpayer files a full income and wealth tax return. Federal, cantonal and communal taxes are calculated as if the taxpayer had been subject to ordinary taxation from the start of the year. The withholding tax already paid is credited against the final tax due:

• If the ordinary tax is higher, an additional payment is required.
• If the withholding tax exceeds the ordinary tax burden, a refund is granted.

This example shows how withholding tax operates as a provisional mechanism and may be adjusted in Glarus through ordinary assessment.

Example 4 – Employee Owning Real Estate in Glarus

Profile:

• Resident employee in Glarus with gross salary of CHF 95,000.
• Owner-occupied house or apartment in Glarus.
• Mortgage on the property and some investment income.

Step 1 – Income Side

For tax purposes, the taxpayer must declare:

• Employment income,
• An imputed rental value for the property (if applicable),
• Investment income such as interest and dividends.

Step 2 – Property-Related Deductions

The taxpayer may deduct:

• Mortgage interest,
• Allowable maintenance costs or a lump-sum deduction for property maintenance (subject to Glarus rules),
• Other general deductions under federal and cantonal law.

Step 3 – Combined Tax Burden

The net effect of imputed rental value versus deductible mortgage interest and maintenance costs determines whether taxable income is higher or lower than for a comparable tenant. The resulting federal, cantonal and communal taxes illustrate how real estate ownership interacts with income taxation in Glarus.

Example 5 – Self-Employed Professional in Glarus

Profile:

• Self-employed professional (e.g. consultant or craftsman) resident in Glarus.
• Annual gross business income: CHF 140,000.
• Business expenses for travel, office, professional insurances, equipment and materials.

Step 1 – Determine Business Profit

The taxpayer prepares a profit and loss statement. From the gross income of CHF 140,000, all allowable business expenses are deducted, resulting in a business profit that is subject to income tax.

Step 2 – Add Other Income and Apply Deductions

Any other income (e.g. investment income) is added to the business profit. The taxpayer can then claim personal deductions (social security contributions, insurance premiums, family-related deductions, etc.) to arrive at the final taxable income.

Step 3 – Apply Federal, Cantonal and Communal Taxes

The taxable income is subject to:

• Direct federal income tax under the federal tariff, and
• Glarus cantonal income tax and the relevant communal multiplier.

Because business income can fluctuate and advance payments or provisional assessments may apply, self-employed taxpayers in Glarus often face more complex cash flow and planning considerations than employees.

How to Use These Examples

These examples are designed to show:

• How federal, cantonal and communal taxes interact in Glarus,
• How family situation, income level and commune of residence impact the outcome,
• How withholding tax and ordinary assessment can lead to final adjustments, and
• How ownership of real estate or self-employment changes the overall tax picture.

For precise tax planning or to understand your personal situation in Glarus, a detailed calculation using current tariff tables and your actual data is required. You may wish to combine the examples on this page with:

• the Glarus Income Tax Rates ,
• the Deductions ,
• the Filing Requirements and Special Rules ,
• as well as the Glarus Income Tax Calculator for a simplified numerical estimate.

For tailored advice or representation in complex or cross-border situations, you can also contact the Glarus Income Tax Service .