🇨🇭 Switzerland
CH / CHE #132
Nomad Score
60.0
Cities
21
🇨🇭 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.
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
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Lump-Sum Taxation (Forfait Fiscal)
Tax based on living expenses rather than actual income for wealthy foreign natio... |
Lump sum | CHF 400,000 | -- | Active |
🏠 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
🔗 RELATED
🧭 CONTINUE EXPLORING SWITZERLAND