In the individual Swiss cantons, the tax rates and the deadlines for filing the tax return differ. This is due to the fact that individual cantons can create their own rules. In each canton, residents who have reached the age of 18 are requested annually by the cantonal tax administration to submit a tax return. The tax rate in the canton of Sankt Gallen is slightly below average. The ordinary deadline for submitting the tax return is the same as in most Swiss cantons.
Tax rate in Saint Gall
In the canton of Sankt Gallen, the tax rate is 32.8 percent.
This is slightly below the average for all Swiss cantons, which is 33.6 percent. Residents of the Canton of Sankt Gallen are taxed by their canton, but also by the federal government and the municipalities. Additional taxes come to church members in the form of church tax. The municipalities themselves determine their municipal tax rates and report them to the cantonal tax administration. Therefore, the tax burden differs in each municipality.
St. Gallen has a wealth tax
In addition to income tax, residents of the Canton of Sankt Gallen must also pay wealth tax, which is calculated on all assets. It is not determined in percent, but in parts per thousand. Inheritance or gift tax is levied on an inheritance or gift.
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Address and contact of the Tax Administration of the Canton of Sankt Gallen
Each year, the Cantonal Tax Administration sends a written request to residents who are at least 18 years old to submit their tax return. In all cantons, including the canton of Sankt Gallen, the tax return can be submitted in digital form. This is the web address of the Cantonal Tax Administration: https://www.sg.ch/steuern-finanzen/steuern.html
The postal address of the Cantonal Tax Administration Sankt Gallen is:
Cantonal tax office
Davidstrasse 41
9001 St. Gallen
Contacting the cantonal tax administration can also be done by phone, fax and e-mail. The website of the cantonal tax administration lists all these contact details.
For questions about taxes and deadlines, taxpayers can also contact their local municipal office.
Which tax software is accepted in the canton of Sankt Gallen?
The tax return can be submitted digitally in every Swiss canton. Tax software makes it easier to file your tax return online. The individual Swiss cantons accept different tax software. Natural persons can use the eTaxes software for private individuals in the canton of Sankt Gallen. It is available for download free of charge for the operating systems Windows, Mac OS and Linux on the website of the cantonal tax administration. A video facilitates the work with the control software. Additionally, a help and support area is available.
If you want to save the work with the tax software and avoid mistakes in the tax return, you can have a tax expert fill out the tax return.
Deadlines for filing the tax return in St. Gallen
Different deadlines apply in the individual cantons for the submission of the tax return. The ordinary deadline for submitting tax returns in the canton of Sankt Gallen is March 31. The tax return is always filed in the current year for the previous year. It must be submitted for the year 2022 on March 31, 2023.
It is not always possible to meet the ordinary deadline. In this case, taxpayers can apply online for an extension of the deadline. The data printed on the personal tax return is required for this purpose. The extension of the deadline can be approved or rejected interactively. The maximum extension of the deadline may differ individually. The extension of the deadline is free of charge. If an extension of time is requested more than once, the reasons must be stated.
Consequences of failure to meet the deadline or to file the tax return
If the tax return is not submitted within the regular deadline, the taxpayer will receive a reminder for which no fees will be charged. A new deadline is set with the reminder. If the taxpayer fails to comply with this deadline as well, he will receive a second reminder with another deadline.
If the taxpayer does not respond to the second reminder either, he will be fined at least CHF 100. In serious cases, the fine can also be up to CHF 10,000. Serious cases are those involving repetition or suspicion of tax evasion.
Possibilities of payment relief in the canton of Sankt Gallen
The tax return sets a deadline for the taxpayer to pay the taxes. If the taxpayer is in financial distress, he may submit a request for deferral or payment by installments to the cantonal tax administration within the specified payment period. Financial hardship must be demonstrated.
Installment payment is possible in monthly installments until the end of the current year. If a deferral is desired for a longer period of time or beyond the end of the year, the taxpayer must complete a deferral request and questionnaire.
Taxpayers who are in permanent financial hardship may apply for a waiver by filling out a questionnaire. A request for remission will be comprehensively reviewed. Only in serious cases may remission be granted.
What is tax-free in the canton of Sankt Gallen?
In the canton of Sankt Gallen, the pay of militia firefighters is tax-free up to CHF 5,000 per year if it is granted for the fulfillment of the fire department’s core duties. Winnings from legally permitted cash games up to CHF 1 million per game in the case of large games are also tax-free. Winnings from games of skill and lotteries for sales promotion are tax-free up to CHF 1,000.
What is tax deductible in the canton of Sankt Gallen?
In the canton of Sankt Gallen, various expenses can be deducted for tax purposes:
- Expenses for covid measures for home office within the scope of professional expenses
- Costs for travel between home and place of work
- other professional expenses, for example for clothing or professional literature, up to CHF 700 per year plus 10 percent of net income, up to a maximum of CHF 2,400
- Expenses in the case of sideline employment at 20 percent of net income, minimum CHF 800, maximum CHF 2,400
- Maintenance and administration costs for private real estate
- Contributions for life, health and accident insurance up to CHF 6,400 per year for married couples assessed jointly and up to CHF 3,200 per year for all other taxpayers
- Costs for the care of children up to the age of 14 by third parties up to CHF 25,000 per child per year
- Donations and membership fees for political parties up to CHF 10,000 per year
- Costs for education and training up to CHF 12,000 per year
- Second-earner deduction, if both spouses living together work, CHF 500 per year
- Stake costs for winnings from games of chance up to CHF 5,000 per game and a maximum of CHF 25,000 per year
- Sickness and accident costs
- Donations to charitable organizations
More facts about the canton of St. Gallen
The canton of Sankt Gallen is located in the north of Switzerland and has an area of 2,026 square kilometers. The capital is Sankt Gallen. The canton had a population of 516,875 at the end of July 2021. It is divided into 77 municipalities.