Europe
Switzerland: tax at a glance
A federal-plus-cantonal system with low-to-moderate rates that vary sharply from canton to canton, a cantonal wealth tax, and a lump-sum tax regime for wealthy foreigners.
Ways to relocate to Switzerland
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- About 40% combined, factoring in both federal and cantonal tax.
- Corporate income
- The effective combined rate runs ~12-21%. That is federal tax of 8.5% plus a cantonal tax that varies by canton, for example ~11.9% in Zug.
- Capital gains
- Private movable-asset gains are exempt. Real-estate gains, though, are taxed at the cantonal level.
- VAT / MWST / TVA / IVA
- 8.1%
- Dividends (WHT)
- 35%
- Interest (WHT)
- 35%
- Royalties (WHT)
- 0%
- Social security (employee)
- ~6.4% for AHV/IV/EO/ALV, plus an occupational pension contribution.
- Social security (employer)
- ~6.4%, plus an occupational pension contribution.
- Wealth tax
- A cantonal net wealth tax, roughly ~0.1-1%, varying by canton.
- Inheritance / estate
- Inheritance tax is set at the cantonal level. Spouses and children are usually exempt, while unrelated heirs can face rates up to ~50%. There is no federal inheritance tax.
- Property tax
- Some cantons levy a property tax, and imputed rental value is taxed as income.
- Other
- Some cantons also levy a church tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
- Special regime
- Lump-sum, or expenditure-based, taxation.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Switzerland?
The top marginal personal income tax rate in Switzerland is About 40% combined, factoring in both federal and cantonal tax.. Federal direct tax caps at 11.5%. Cantonal and communal taxes come on top of that and vary widely. The combined top marginal rate ranges from ~22% (Zug/Schwyz) to ~42% (Geneva). Cantonal rates vary.
What is the corporate tax rate in Switzerland?
The headline corporate income tax rate is The effective combined rate runs ~12-21%. That is federal tax of 8.5% plus a cantonal tax that varies by canton, for example ~11.9% in Zug..
Does Switzerland tax capital gains?
Capital gains for individuals: Private movable-asset gains are exempt. Real-estate gains, though, are taxed at the cantonal level..