Europe
Currency
CHF
Corporate Tax
~14-22%
Personal Income Tax
~40%
VAT / GST
8.1%
Federal 8.5% + cantonal/communal varies (Zurich ~21% effective; Zug ~12%).
Top combined rates vary by canton (Geneva ~45%; Zug ~22%).
Standard since 1 January 2024 (raised from 7.7%); 2.6% reduced; 3.8% accommodation.
Dividends
35%
Interest
35%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
AHV/IV/EO ~10.6% (split); pension ~18% (split); unemployment 2.2% (split); capped.
Capital Gains Tax
Varies by canton (often 0% on shares for individuals)
Inheritance / Estate Tax
Varies by canton
Capital (Net Worth) Tax
Wealth tax (cantonal) ~0.1–1%
Property Tax
Property tax (cantonal)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~100
Key partners: USA, UK, Germany, France, Italy, Netherlands
Large network; withholding typically 5%–15%. Not an EU member, so no EU directives.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
WHT 35% refundable via tax return for residents. Patent box deduction up to 90% (cantonal). TRAF reform implemented.
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