The Canton of St. Gallen stretches from the city of St. Gallen through the Rhine valley and into the Toggenburg and alpine regions. Its wealth tax framework follows the standard Swiss model: net worldwide assets of residents are taxed under a progressive cantonal tariff, adjusted by municipal multipliers and, where applicable, church tax. Nonresidents are taxed only on defined Swiss-situs assets, such as real estate or business establishments.

This hub consolidates the main aspects of St. Gallen’s wealth tax system — including rates & municipal multipliers, allowances & deductions, valuation rules, planning strategies, and the key filing & compliance requirements.

Key Facts for 2025

• Tax base: Worldwide net assets for St. Gallen residents; defined Swiss-situs assets only for nonresident taxpayers
• Tax date: 31 December (year-end net-wealth snapshot)
• Filing: Combined income & wealth tax return; married couples are generally assessed jointly
• Municipal multipliers: Municipalities apply their own tax multipliers (Steuerfüsse) on top of the cantonal tariff; church tax may apply in addition
• Allowances: Personal allowances, dependants’ relief and debt deductions reduce taxable net wealth (see allowances & deductions page)
• Pension assets: 2nd pillar and pillar 3a assets are typically exempt from wealth tax until payout

Municipal Variation Across St. Gallen

St. Gallen includes the cantonal capital, Rhine valley municipalities, regional centres and rural alpine communes. Each municipality sets its own tax multipliers within the cantonal framework, and church tax parameters add an additional layer of variation. As a result, effective wealth tax can differ materially across the canton even at identical net-asset levels.

For high-net-worth individuals and families, choice of municipality is therefore a central planning lever. The Wealth Tax Calculator allows you to model how different municipal multipliers, family situations and debt levels influence your annual wealth tax burden.

Structure of the St. Gallen Wealth Tax Hub

Use the following specialist pages to build a complete understanding of wealth tax in St. Gallen:

Filing & Administration

Wealth tax in St. Gallen is assessed together with income tax in a single cantonal and municipal assessment. The canton provides standard tax return forms and supports electronic filing; provisional tax invoices issued during the year are reconciled once the final return has been processed.

• Authority: Cantonal Tax Administration of St. Gallen (Kantonales Steueramt St. Gallen)
• Municipal offices: Municipalities publish their multipliers and may assist with local administrative questions
• Language: German is the official language; English guidance is generally available via professional advisers.

Planning Considerations

For affluent and cross-border taxpayers, planning in St. Gallen typically focuses on municipality selection, debt and leverage strategy (especially for real estate and business assets), the use of pension and insurance solutions, and robust valuation practices for private company interests and substantial portfolios.

The Wealth Tax Calculator offers a numerical starting point, while the Planning Strategies page provides a framework for residence, structuring and succession planning in a St. Gallen context.

Frequently Asked Questions

Is St. Gallen a high- or low-wealth-tax canton?

St. Gallen is generally perceived as mid-range in the Swiss landscape. The effective burden depends heavily on municipality, net-asset level, deductible debts and church tax status.

Do St. Gallen residents have to declare foreign assets?

Yes. Residents are taxed on worldwide net assets, including foreign real estate, portfolios and bank assets, with associated liabilities and applicable allowances taken into account.

Is lump-sum taxation (forfait) available in St. Gallen for wealth tax?

Wealth tax is usually assessed according to ordinary net-asset rules. Any special rulings are handled individually and do not replace the standard wealth tax framework for typical residents.

How important is municipality choice within St. Gallen?

Municipality choice is important, particularly at higher wealth levels. Differences in municipal and church multipliers can create substantial long-term differences in the annual wealth tax burden.