St. Gallen tax figures
Tax year 2026
The figures that matter for your tax return, each with its official source: what each commune levies, and the main deductions.
St. Gallen works in Taxpresso as a preview: it prepares your return and tells you what it doesn’t cover yet.
Communal tax rates (Gesamtsteuerfuss)
Each commune sets its own multiplier (Gesamtsteuerfuss), in percent of the cantonal base tax (einfache Steuer): the higher it is, the more communal tax you pay. If you belong to a recognised church, it levies its own church tax: its rate is in the table too.
The canton’s own multiplier (Kantonssteuerfuss):
- 2026 105%
- 2025 105%
2026 Sources: StB 6 Nr. 1: Kantonssteuerfuss in Prozenten der einfachen Steuer, p. 1 (StB 6 Nr. 1, Stand 01.01.2026: 2026, 105 Prozent); Steuerfüsse der Gemeinden des Kantons St. Gallen im Jahr 2026, p. 1 (Die Kantonssteuer beträgt 105 Prozent); Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 6 Abs. 2 lit. a (p. 2)
2025 Sources: StB 6 Nr. 1: Kantonssteuerfuss in Prozenten der einfachen Steuer, p. 1 (StB 6 Nr. 1: 2025, 105 Prozent); Steuerfüsse der Gemeinden des Kantons St. Gallen im Jahr 2025, p. 1 (Die Kantonssteuer beträgt 105 Prozent); Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2025, Art. 6 Abs. 2 lit. a (p. 2)
The same in every commune:
- Christ Catholic church, 2026 24%
Source: Steuerfüsse der Gemeinden des Kantons St. Gallen im Jahr 2026, p. 1 (Bemerkungen: Der Steuerfuss für Angehörige der christkatholischen Kirchgemeinde beträgt im ganzen Kanton 24 Prozent)
| Commune | Gesamtsteuerfuss 2026 | Gesamtsteuerfuss 2025 | Catholic church 2026 | Reformed church 2026 |
|---|---|---|---|---|
| Altstätten | 107% | 107% | 19% / 21% / 24% | 28% |
| Amden | 99% | 103% | 25% / 26% | 26% |
| Andwil | 113% | 113% | 19% | 23% |
| Au | 99% | 93% | 21% / 18% | 25% |
| Bad Ragaz | 92% | 92% | 17% | 22% |
| Balgach | 61% | 61% | 17% / 18% | 25% |
| Benken | 117% | 117% | 24% | 24% |
| Berg | 123% | 123% | 22% | 16% |
| Berneck | 92% | 92% | 17% / 18% | 25% |
| Buchs | 118% | 118% | 18% | 25% |
| Bütschwil-Ganterschwil | 119% | 119% | 24% | 28% |
| Degersheim | 138% | 141% | 25% | 28% |
| Diepoldsau | 85% | 85% | 19% | 23% |
| Ebnat-Kappel | 139% | 139% | 19% | 28% |
| Eggersriet | 120% | 120% | 24% | 24% |
| Eichberg | 104% | 104% | 19% | 28% |
| Eschenbach | 117% | 117% | 24% | 24% |
| Flawil | 127% | 124% | 25% | 28% |
| Flums | 125% | 125% | 24% | 24% |
| Gaiserwald | 99% | 103% | 23% / 21% | 21% |
| Gams | 115% | 115% | 24% | 27% |
| Goldach | 99% | 95% | 22% | 27% |
| Gommiswald | 103% | 103% | 24% | 24% |
| Gossau | 116% | 116% | 20% / 19% | 23% |
| Grabs | 100% | 100% | 18% | 27% |
| Häggenschwil | 115% | 115% | 24% | 16% |
| Jonschwil | 129% | 122% | 24% | 25% |
| Kaltbrunn | 110% | 106% | 21% | 24% |
| Kirchberg | 120% | 120% | 23% | 26% |
| Lichtensteig | 129% | 129% | 24% | 28% |
| Lütisburg | 155% | 145% | 24% | 28% |
| Marbach | 102% | 102% | 24% | 28% |
| Mels | 125% | 125% | 20% / 24% | 22% |
| Mörschwil | 67% | 70% | 16% | 27% |
| Mosnang | 129% | 129% | 24% / 26% | 28% |
| Muolen | 116% | 116% | 24% | 20% |
| Neckertal | 120% | 120% | 22% / 24% | 28% |
| Nesslau | 114% | 114% | 18% | 28% |
| Niederbüren | 116% | 116% | 24% | 28% |
| Niederhelfenschwil | 104% | 104% | 24% | 24% / 25% |
| Oberbüren | 100% | 100% | 27% / 25% / 23% | 25% / 28% |
| Oberriet | 95% | 95% | 25% / 24% | 28% / 23% |
| Oberuzwil | 117% | 117% | 24% / 25% | 25% |
| Pfäfers | 136% | 139% | 24% | 22% |
| Quarten | 102% | 102% | 24% | 24% |
| Rapperswil-Jona | 74% | 74% | 19% | 20% |
| Rebstein | 108% | 108% | 24% | 28% |
| Rheineck | 113% | 113% | 25% | 28% |
| Rorschach | 129% | 129% | 22% | 26% |
| Rorschacherberg | 105% | 100% | 22% | 26% |
| Rüthi | 109% | 109% | 24% | 28% |
| Sargans | 129% | 129% | 21% | 22% |
| Schänis | 125% | 125% | 25% | 20% |
| Schmerikon | 113% | 113% | 24% | 24% |
| Sennwald | 70% | 70% | 16% | 28% |
| Sevelen | 118% | 118% | 20% | 24% |
| St. Gallen | 138% | 138% | 26% | 25% / 26% |
| St. Margrethen | 109% | 109% | 24% | 28% |
| Steinach | 122% | 122% | 16% | 27% |
| Thal | 89% | 89% | 24% | 28% |
| Tübach | 79% | 79% | 24% | 27% |
| Untereggen | 119% | 119% | 22% | 27% |
| Uznach | 115% | 110% | 24% | 24% |
| Uzwil | 122% | 122% | 23% | 25% |
| Vilters-Wangs | 117% | 120% | 24% / 21% | 22% |
| Waldkirch | 122% | 122% | 24% | 28% / 25% |
| Walenstadt | 110% | 110% | 24% | 24% |
| Wartau | 145% | 145% | 24% | 28% |
| Wattwil | 129% | 129% | 26% / 24% | 28% |
| Weesen | 115% | 115% | 26% | 26% |
| Widnau | 76% | 76% | 17% | 23% |
| Wil | 115% | 115% | 22% | 23% |
| Wildhaus-Alt St. Johann | 118% | 118% | 26% / 24% | 28% |
| Wittenbach | 119% | 123% | 25% | 25% |
| Zuzwil | 77% | 77% | 21% | 23% |
2026 Sources: Steuerfüsse der Gemeinden des Kantons St. Gallen im Jahr 2026, p. 1 to 4 (columns Politische Gemeinde, Gesamtsteuerfuss in %; Kirchgemeinde, Katholisch (footnote 1: einschliesslich 4 Prozent Zentralsteuer) and Evangelisch (footnote 2: einschliesslich 3.1 Prozent Zentralsteuer) in %); Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 6 Abs. 2 (p. 2)
2025 Sources: Steuerfüsse der Gemeinden des Kantons St. Gallen im Jahr 2025, p. 1 to 4 (columns Politische Gemeinde, Gesamtsteuerfuss in %; Kirchgemeinde, Katholisch (footnote 1: einschliesslich 4 Prozent Zentralsteuer) and Evangelisch (footnote 2: einschliesslich 3.1 Prozent Zentralsteuer) in %); Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2025, Art. 6 Abs. 2 (p. 2)
Where the parts of a commune or its parishes have different rates, the table shows each of them.
Deductions and their limits 2026
Deductions lower your taxable income. The canton’s tax (Kantons- und Gemeindesteuern) and the federal direct tax each set their own limits. Here are the main ones Taxpresso’s code holds, each with its source; your canton’s official guide lists them all.
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Other professional expenses, flat deduction (Pauschalabzug übrige Berufskosten)
- Cantonal and communal tax, 2026 CHF 700 plus 10% of your net salary, at most CHF 2'400
- Federal direct tax, 2026 3% of your net salary, at least CHF 2'000 and at most CHF 4'000
Sources: Steuerverordnung vom 20. Oktober 1998 (sGS 811.11), Stand 1. Januar 2024, Art. 21 Abs. 1 and 2 (p. 6); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 6; Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2
-
Travel to work (Fahrkosten zwischen Wohn- und Arbeitsstätte)
- Cantonal and communal tax, 2026 At most CHF 8'000 a year
- Federal direct tax, 2026 At most CHF 3'300 a year
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 39 Abs. 1 lit. a (p. 20); Steuerverordnung vom 20. Oktober 1998 (sGS 811.11), Stand 1. Januar 2024, Art. 18 Abs. 1bis (p. 5); StB 39 Nr. 3: Fahrt zum Arbeitsort, p. 3 (Ziff. 2.5: Fr. 700 im Jahr, 75 Rappen je Fahrkilometer) and p. 4 (Ziff. 3: 2026, Fr. 8’000); Merkblatt 8: Unterjährige Steuerpflicht zufolge Wegzugs ins Ausland sowie bei Tod im Jahr 2026, p. 4 (10. Kilometeransatz: 75 Rappen); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 1 (art. 26 al. 1 let. a)
-
Meals away from home (Mehrkosten für Verpflegung)
- Cantonal, communal and federal tax, 2026 CHF 15 a day, at most CHF 3'200 a year
Sources: Steuerverordnung vom 20. Oktober 1998 (sGS 811.11), Stand 1. Januar 2024, Art. 19 Abs. 1 and 2 (p. 6: nach den für die direkte Bundessteuer massgebenden Pauschalansätzen); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (Frais supplémentaires pour les repas pris à l’extérieur, 2026), p. 2; 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 6
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Pillar 3a (Säule 3a)
- Cantonal, communal and federal tax, 2026 With a pension fund: up to CHF 7'258. Without one: 20% of your earned income, at most CHF 36'288.
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 45 Abs. 1 lit. e (p. 23); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 7 (chiffre 13)
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Insurance premiums and interest on savings (Versicherungsprämien und Sparzinsen)
- Cantonal and communal tax, 2026 At most CHF 6'800 for a married couple, CHF 3'400 for everyone else, plus CHF 1'100 per child. Without contributions to a pension fund or pillar 3a: CHF 1'100 more for a married couple and CHF 500 more for everyone else.
- Federal direct tax, 2026 At most CHF 3'700 for a married couple, CHF 1'800 for everyone else, plus CHF 700 per child. Without contributions to a pension fund or pillar 3a: at most CHF 5'550 for a married couple and CHF 2'700 for everyone else.
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 45 Abs. 1 lit. g (p. 23); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 1 let. g, al. 1bis)
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Private debt interest (Schuldzinsen)
- Cantonal, communal and federal tax, 2026 Up to your income from wealth plus CHF 50'000
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 45 Abs. 1 lit. a (p. 23); Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, art. 33 al. 1 let. a (p. 25); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 7
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Childcare by others (Kinderbetreuungskosten bei Drittbetreuung)
- Cantonal and communal tax, 2026 At most CHF 26'800 per child
- Federal direct tax, 2026 At most CHF 25'800 per child
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 45 Abs. 1 lit. h (p. 24); Merkblatt 8: Unterjährige Steuerpflicht zufolge Wegzugs ins Ausland sowie bei Tod im Jahr 2026, p. 4 (16.2 Kinderbetreuungskosten, neu max. Fr. 26’800); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 3)
-
Professional training (Kosten berufsorientierte Aus-/Weiterbildung)
- Cantonal and communal tax, 2026 At most CHF 13'000 per person
- Federal direct tax, 2026 At most CHF 13'000
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 45 Abs. 1 lit. j (p. 24); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 1 let. j)
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Both spouses work (Zweiverdienerabzug)
- Cantonal and communal tax, 2026 CHF 500 when you both have earned income
- Federal direct tax, 2026 50% of the lower earned income, at least CHF 8'600 and at most CHF 14'100
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 45 Abs. 2 (p. 24); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 2); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 8
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Donations to political parties (Parteispenden)
- Cantonal and communal tax, 2026 At most CHF 21'400 for a married couple and CHF 10'700 for everyone else
- Federal direct tax, 2026 At most CHF 10'600
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 45 Abs. 1 lit. i (p. 24); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33 al. 1 let. i)
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Donations to charities (Freiwillige Zuwendungen)
- Cantonal, communal and federal tax, 2026 From CHF 100 in the year, up to 20% of your net income
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 46 Abs. 1 lit. c (p. 25); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 33a); Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, art. 33a (p. 27)
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Illness and accident costs (Krankheits- und Unfallkosten)
- Cantonal and communal tax, 2026 The part above 2% of your net income
- Federal direct tax, 2026 The part above 5% of your net income
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 46 Abs. 1 lit. a (p. 24); Loi fédérale sur l'impôt fédéral direct (LIFD), RS 642.11, art. 33 al. 1 let. h (p. 26); 2a - Instruction concernant la déclaration des personnes physiques (Formulaire 2), p. 9
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Deduction per child (Kinderabzug)
- Cantonal and communal tax, 2026 CHF 7'600 for a child not yet at school, CHF 10'800 for a child at school or in training
- Federal direct tax, 2026 CHF 6'800 per child
Sources: Steuergesetz vom 9. April 1998 (sGS 811.1), Stand 1. Januar 2026, Art. 48 Abs. 1 lit. a Ziff. 1 to 3 (p. 25 and 26); Merkblatt 8: Unterjährige Steuerpflicht zufolge Wegzugs ins Ausland sowie bei Tod im Jahr 2026, p. 4 (23.3 Ausbildungskosten pro Kind, neu max. Fr. 13’800), p. 3 (Kinderabzug für ganzes Kalenderjahr Fr. 10’800); Compensation des effets de la progression à froid et taux d'intérêt pour l'impôt fédéral direct pour l'année fiscale 2026, p. 2 (art. 35 al. 1 let. a)
Check the official source before you rely on a figure: it has the final word.
Every figure on this page comes from Taxpresso’s own code, where it cites the official document shown next to it. This page is a reference, not tax advice. If in doubt, ask your canton’s tax office.