- Income tax brackets updated
- Special tax regimes updated
CH
Switzerland
CH · CHE · #132 · 21 cities
Nomad score
58/100
Compare
Top income tax
11.5%
effective 40.0%
Corporate tax
8.5%
MWST
8.1%
standard rate
Tax residency
90 days
102 tax treaties
Switzerland tax profile
Data year: 2026
- Tax system
- Worldwide Three-level taxation: federal, cantonal, municipal. Rates vary dramatically by canton. Federal rates only shown here.
- Top PIT rate
- 11.5% (eff. 40.0%)
- Corporate tax rate
- 8.5%
- MWST
- 8.1%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 6.4%
- Social security (employer)
- 6.4%
- Dividend withholding
- 35.0%
- Interest withholding
- 35.0%
- Royalty withholding
- 0.0%
- Wealth tax
- 1.00%
- Inheritance tax
- Yes
- Treaty count
- 102
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CHF 0 | CHF 15,200 | 0.0% |
| CHF 15,200 | CHF 33,200 | 0.8% |
| CHF 33,200 | CHF 43,500 | 0.9% |
| CHF 43,500 | CHF 58,000 | 2.6% |
| CHF 58,000 | CHF 76,200 | 3.0% |
| CHF 76,200 | CHF 82,100 | 5.9% |
| CHF 82,100 | CHF 108,900 | 6.6% |
| CHF 108,900 | CHF 141,500 | 8.8% |
| CHF 141,500 | CHF 185,100 | 11.0% |
| CHF 185,100 | CHF 793,900 | 13.2% |
| CHF 793,900 | and above | 11.5% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Lump-Sum Taxation (Forfait Fiscal) Tax based on living expenses rather than actual income for wealthy foreign natio... | CHF 435,000 | Duration not recorded | Active |
Tax flags
Participation Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 90 days
- Residency rules
- Resident if staying 90+ days with gainful activity, or 180+ days without. Domicile or habitual residence.
- Exit tax
- No
- CFC rules
- No
- Non-dom regime
- Lump-sum taxation (forfait fiscal) for non-Swiss nationals not gainfully employed in Switzerland. Tax based on living expenses.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
- Extension deadline
- November 30
- Auto extension
- Available
Sources
- ESTV VKP — federal PIT tariffs 2026 (accessed Oct 9, 2026) VKP Art. 2–3 federal direct tax tariffs and lump-sum minimum for 2026
- ESTV — tax rates for direct federal tax (accessed Oct 9, 2026) Annual indexation of federal direct tax tariffs
- PwC Switzerland Tax Summary (accessed Oct 9, 2026) Federal PIT, CIT, MWST, social security, withholding, lump-sum taxation
- SIF — Swiss double taxation agreements (1 Jan 2026) (accessed Oct 9, 2026) Treaty network status; Jordan DTA applicable from 2026