Cuba
2.5/10
217th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Switzerland, ahead by 1.9 FiScore point.
2.5/10
217th of 217
4.4/10
145th of 217
| Tax | Cuba | Switzerland | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 30% to 35% | 11.66% to 20.54% | +14.5 points |
| Personal income tax top bracket | 15% to 50% | 0% to 51% | −1.0 points |
| VAT standard rate | 20% | 7.7% | +12.3 points |
Cuba
n/a
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% |