Belarus or Switzerland: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Belarus, ahead by 1.5 FiScore point.

Tax Belarus Switzerland Gap
Corporate income tax headline rate 20% 11.66% to 20.54% −0.5 points
Personal income tax top bracket 13% to 17% 0% to 51% −34.0 points
VAT standard rate 20% 7.7% +12.3 points

Detailed schedules

Corporate income tax

Belarus

Tax base up to 25 million BYN 20%
Tax base over 25 million BYN since 2024 25%

Switzerland

Lucerne combined federal, cantonal and communal effective rate 11.66%
Zug 11.71%
Geneva 14.7%
Zurich 19.47%
Bern 20.54%
Multinational groups revenue above €750M, since 2024 15%
See the Belarus page See the Switzerland page