Cantonal taxes in the canton of Glarus: rates and deductions (cross-border guide)

Context

In a nutshell

• Cantonal taxes in the Canton of Glarus are governed by a specific law.
• Rates vary by income bracket.
• Allowable deductions include medical expenses, education expenses, and home expenses.

Key facts

• What: Cantonal taxes in Canton Glarus.
• When: The law was passed in 2022.
• Where: The Glarus Canton.
• Who: The cantonal tax administration.
• Amount: Rates vary by income bracket.

The Canton of Glarus imposes direct taxes on its residents and non-residents. Direct taxes are governed by a specific law that provides for different rates depending on the income bracket.

The tax law in the Canton of Glarus

The tax law in the Glarus Canton was passed in 2022 and provides for a number of different rates depending on the income bracket. Rates range from 0.5% to 3.5% of taxable income. 📊

Examples of rates

Here are some examples of rates for different income brackets:

• Taxable income up to CHF 20,000: 0.5%
• Taxable income from 20'001 to 50'000 CHF: 1.5%
• Taxable income from 50'001 to 100'000 CHF: 2.5%
• Taxable income in excess of CHF 100,000: 3.5%

Allowed Deductions

Allowable tax deductions in the Glarus Canton include:

• Medical expenses: up to CHF 10,000 per year
• Educational expenses: up to CHF 5,000 per year
• Household expenses: up to CHF 20,000

Operational details

Cantonal taxes in the Canton of Glarus: rates and deductions

Canton-specific settings in Glarus

Cantonal taxes in the Canton of Glarus are governed by a specific law, approved in 2019 and which came into force on 1 January 2020. The law establishes a system of progressive rates that vary depending on the income bracket. The rates are established as follows:

• 1.5% on income up to CHF 20,000
• 2.5% on income between CHF 20,001 and CHF 40,000
• 3.5% on income between CHF 40,001 and CHF 60,000
• 4.5% on income between CHF 60,001 and CHF 80,000
• 5.5% on income above CHF 80,000

Allowable deductions include:

• Medical expenses: up to CHF 5'000 per year
• Education costs: up to CHF 2'000 per year
• Household expenses: up to CHF 10,000 per year

Deductions allowed

Allowable deductions include:

• Medical expenses: up to CHF 5'000 per year
• Education costs: up to CHF 2'000 per year
• Household expenses: up to CHF 10,000 per year
• Family expenses: up to CHF 5'000 per year
• Social security costs: up to CHF 3'000 per year

Online portal of the cantonal tax administration

The online portal of the cantonal tax administration provides information on the law and direct taxes in the canton of Glarus. The portal can be accessed via the official website of the Canton of Glarus.

Concrete examples

Example 1: A citizen of the canton of Glarus has an income of CHF 50,000 per year. He pays a cantonal tax of 3.5% on income between CHF 40,001 and CHF 60,000, equivalent to CHF 1,750.

Example 2: A citizen of the canton of Glarus has an income of CHF 80,000 per year. He pays a cantonal tax of 5.5% on income above CHF 80,000, equivalent to CHF 4,400.

Operational checklists

To pay cantonal taxes in the Canton of Glarus, you must:

1. Calculate your taxable income 2. Choose the allowable deduction 3. Pay the cantonal tax by the deadline

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Key points

Cantonal taxes in the Canton of Glarus: rates and deductions

If you are a resident or non-resident of the Glarus Canton, it is essential to know the rules relating to cantonal taxes. In this article, we will explore the applicable rates and deductions in the Glarus Canton, also providing concrete examples and references to relevant regulations.

Action

If you are a resident or non-resident of the Glarus Canton, you must file your tax return by the statutory deadline. For more information, please consult the online portal of the cantonal tax administration.

FAQ

• Question: How do I file my tax return?
• Answer: You must file your tax return by the deadline established by law.

Income taxes in the Canton of Glarus

Income taxes in the Glarus Canton are calculated on the basis of taxable income, which includes earned income, interest, royalties and other income. The applicable tax rate varies according to the taxable income and can reach up to 13.2% for income above CHF 250,000.

Concrete example:

• A resident of Glarus Canton has a working income of CHF 150,000 and an interest income of CHF 50,000. The taxable income is 200,000 Swiss francs and the applicable tax rate is 10.5%. The tax due is therefore CHF 21,000.

Tax deductions in

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.