Where do you pay the least tax in Switzerland?

In Balgach (SG): CHF 10'881 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.

Why not compare tax multipliers?

Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.

← St. Gallen

Tax burden · Tax year 2026 · Source: ESTV

The lowest tax burden in canton St. Gallen

National ranking →Tax multipliers by canton →

Balgach has the lowest tax burden in canton St. Gallen: CHF 10'881 income tax on a gross salary of CHF 100,000 (single, no children, no church tax). Mörschwil (CHF 11'213) and Sennwald (CHF 11'379) follow. Source: Federal Tax Administration, tax year 2026.

Tax burden by municipality

ESTV · 2026

higherlowerNo result

Tax burden

ESTV · 2026

#	Municipality	Tax	Share	Multiplier
1	Balgach	10'881	10.9%	61
2	Mörschwil	11'213	11.2%	67
3	Sennwald	11'379	11.4%	70
4	Rapperswil-Jona	11'600	11.6%	74
5	Widnau	11'711	11.7%	76
6	Zuzwil	11'766	11.8%	77
7	Tübach	11'877	11.9%	79
8	Diepoldsau	12'209	12.2%	85
9	Thal	12'430	12.4%	89
10	Bad Ragaz	12'596	12.6%	92
11	Berneck	12'596	12.6%	92
12	Oberriet	12'762	12.8%	95
13	Amden	12'983	13%	99
14	Au	12'983	13%	99
15	Gaiserwald	12'983	13%	99
16	Goldach	12'983	13%	99
17	Grabs	13'038	13%	100
18	Oberbüren	13'038	13%	100
19	Marbach	13'149	13.1%	102
20	Quarten	13'149	13.1%	102
21	Gommiswald	13'204	13.2%	103
22	Eichberg	13'259	13.3%	104
23	Niederhelfenschwil	13'259	13.3%	104
24	Rorschacherberg	13'315	13.3%	105
25	Altstätten	13'425	13.4%	107
26	Rebstein	13'480	13.5%	108
27	Rüthi	13'536	13.5%	109
28	St. Margrethen	13'536	13.5%	109
29	Kaltbrunn	13'591	13.6%	110
30	Walenstadt	13'591	13.6%	110
31	Andwil	13'757	13.8%	113
32	Rheineck	13'757	13.8%	113
33	Schmerikon	13'757	13.8%	113
34	Nesslau	13'812	13.8%	114
35	Gams	13'868	13.9%	115
36	Häggenschwil	13'868	13.9%	115
37	Uznach	13'868	13.9%	115
38	Weesen	13'868	13.9%	115
39	Wil	13'868	13.9%	115
40	Gossau	13'923	13.9%	116
41	Muolen	13'923	13.9%	116
42	Niederbüren	13'923	13.9%	116
43	Benken	13'978	14%	117
44	Eschenbach	13'978	14%	117
45	Oberuzwil	13'978	14%	117
46	Vilters-Wangs	13'978	14%	117
47	Buchs	14'033	14%	118
48	Sevelen	14'033	14%	118
49	Wildhaus-Alt St. Johann	14'033	14%	118
50	Bütschwil-Ganterschwil	14'089	14.1%	119
51	Untereggen	14'089	14.1%	119
52	Wittenbach	14'089	14.1%	119
53	Eggersriet	14'144	14.1%	120
54	Kirchberg	14'144	14.1%	120
55	Neckertal	14'144	14.1%	120
56	Steinach	14'255	14.3%	122
57	Uzwil	14'255	14.3%	122
58	Waldkirch	14'255	14.3%	122
59	Berg	14'310	14.3%	123
60	Flums	14'421	14.4%	125
61	Mels	14'421	14.4%	125
62	Schänis	14'421	14.4%	125
63	Flawil	14'531	14.5%	127
64	Jonschwil	14'642	14.6%	129
65	Lichtensteig	14'642	14.6%	129
66	Mosnang	14'642	14.6%	129
67	Rorschach	14'642	14.6%	129
68	Sargans	14'642	14.6%	129
69	Wattwil	14'642	14.6%	129
70	Pfäfers	15'029	15%	136
71	Degersheim	15'139	15.1%	138
72	St. Gallen	15'139	15.1%	138
73	Ebnat-Kappel	15'195	15.2%	139
74	Wartau	15'527	15.5%	145
75	Lütisburg	16'080	16.1%	155

How we measure this

ESTV

Total income tax (federal, cantonal, municipal and personal tax) in Swiss francs for one fixed household: single, no children, aged 35, CHF 100'000 gross employment income, no confession, no wealth. Because the same household is calculated in every municipality, the amount is comparable across Switzerland — unlike the tax multiplier, which is a percentage of each canton’s own simple tax and therefore rests on a different base in every canton. Source: Federal Tax Administration.

Frequently asked questions

Where do you pay the least tax in Switzerland?: In Balgach (SG): CHF 10'881 income tax on a gross salary of CHF 100,000 for a single person with no children, tax year 2026. The amount covers federal, cantonal, municipal and personal tax, but not church tax.
Why not compare tax multipliers?: Because the multiplier is a percentage of the cantonal simple tax and every canton has a different base — two identical multipliers do not mean the same tax bill in two cantons. Only the franc amount for the same household is comparable.