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: 2025
- 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 18,500 | 0.0% |
| CHF 18,500 | CHF 33,200 | 0.8% |
| CHF 33,200 | CHF 43,600 | 0.9% |
| CHF 43,600 | CHF 58,700 | 2.6% |
| CHF 58,700 | CHF 78,100 | 3.0% |
| CHF 78,100 | CHF 106,200 | 5.9% |
| CHF 106,200 | CHF 139,500 | 6.6% |
| CHF 139,500 | CHF 183,300 | 8.8% |
| CHF 183,300 | CHF 786,700 | 11.0% |
| CHF 786,700 | 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 400,000 | -- | 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
- PwC Switzerland Tax Summary (accessed Mar 23, 2026) Federal PIT, CIT, MWST, social security, withholding