Canton of St. Gallen
Benchmarking of taxes in St. Gallen for companies
The BAK Taxation Index for companies captures as a main indicator the effective average tax rate (EATR) for a profitable company, which is an important criterion for the choice of location. In addition, the effective marginal tax burden (EMTR) for companies is analysed, i.e. the tax burden for a small additional investment with limited additional profit. This influences the size of a company's investment. Both ratios consider all types of taxes and regulations relevant at the location. The following figures therefore paint a meaningful picture of how attractive the taxes in St. Gallen (SG) are for companies in an international comparison.
Benchmarking of taxes in St. Gallen for individuals
The BAK Taxation Index for individuals captures as a main indicator the effective average tax rate (EATR) for a highly qualified employee. In the standard case, this is a single person without children with an after-tax income of EUR 100,000. In addition, the EATR tax burden is recorded for after-tax incomes of EUR 50,000 and 200,000 and for families with two children. The tax rates show how many percentages of the gross salary must be paid to the state. All relevant tax types and regulations at the respective location are considered, as well as non-wage labour costs with tax character on the employer and employee side. The following figures therefore provide a meaningful picture of how attractive taxes are in St. Gallen (SG) for highly qualified individuals in an international comparison.
The Canton of St. Gallen is represented in the BAK Taxation Index project by the Tax Office of the Canton of St. Gallen. The linked website provides more information on taxes in St. Gallen.