Canton St. Gallen (SG) is a large canton in eastern Switzerland, stretching from Lake Constance to the Alps. Like all Swiss cantons, it levies its own cantonal and communal income taxes in addition to the federal income tax. This page provides an overview of how income tax works in St. Gallen and serves as the entry point to more detailed sections on tax rates, deductions, filing requirements, special rules, examples and a simplified income tax calculator.

Position of St. Gallen in the Swiss Tax System

Swiss income taxation operates at three levels:

• Federal level – direct federal income tax, harmonised nationwide.
• Cantonal level – each canton, including St. Gallen, sets its own income tax law and tariffs.
• Communal level – communes apply tax multipliers on top of cantonal tax.

In practice, residents of St. Gallen pay:

• Federal income tax based on the federal tariff, and
• Cantonal and communal income tax calculated under St. Gallen’s tax law, including the applicable communal multiplier.

Who Is Taxable in Canton St. Gallen?

As a rule, you are subject to income tax in St. Gallen if:

• You are resident in St. Gallen for tax purposes, or
• You have your main economic interest or source of income in St. Gallen, or
• You own or operate a business or permanent establishment in St. Gallen, or
• You own real estate located in St. Gallen.

Foreign nationals who are not yet fully integrated into the ordinary tax system may be subject to withholding tax (Quellensteuer) on employment income, with the possibility of a subsequent ordinary assessment in specific cases.

Sections of the St. Gallen Income Tax Guide

The St. Gallen income tax guide is divided into several core sections. You can access each section here:

• St. Gallen Income Tax Rates – how the cantonal and communal income tax is calculated, including the interaction between progressive tariffs and communal multipliers.
• Deductions – employment-related costs, social security and pension contributions, family-related deductions, property deductions and other key deduction categories.
• Filing Requirements – who must file a tax return in St. Gallen, deadlines, extensions, required documents and the interaction with withholding tax.
• Special Rules – particular rules for new arrivals and departures, cross-border workers, withholding tax, self-employment, real estate, investment income and international situations.
• Examples – simplified case studies showing how federal, cantonal and communal taxes combine for different profiles (single, families, expats, real estate owners, self-employed).
• St. Gallen Income Tax Calculator – a simplified calculator for estimating cantonal and communal income tax in St. Gallen, based on an approximate model.

How This Guide Relates to Other St. Gallen Tax Topics

St. Gallen income tax is only one part of the overall tax picture. For a complete view of the St. Gallen tax landscape, you may also wish to consult:

• St. Gallen Wealth Tax Guide – covering net wealth taxation and relevant valuation rules.
• St. Gallen Inheritance Tax Guide – focusing on inheritance and gift tax rules in the canton.
• St. Gallen Income Tax Service – if you are looking for professional support with your St. Gallen income tax return or planning.
• St. Gallen Inheritance Tax Service – for advisory and filing services in inheritance and gift tax matters.

Using the St. Gallen Income Tax Guide

You can use this guide in different ways:

• As an orientation tool if you plan to move to St. Gallen or are comparing cantons.
• As a technical reference if you want to understand how your income is taxed and which deductions may be available.
• As a starting point for professional advice, by combining the factual information here with tailored planning and compliance support.

For a full picture of your situation, the information in this guide should be read together with the Swiss-wide income tax overview, federal rules and, where relevant, the canton-specific guidance for wealth tax and inheritance tax.