Estonia or Switzerland: which taxes less?

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

Lighter: Estonia, ahead by 1 FiScore point.

Tax Estonia Switzerland Gap
Corporate income tax headline rate 22% 11.66% to 20.54% +1.5 points
Personal income tax top bracket 22% 0% to 51% −29.0 points
VAT standard rate 20% 7.7% +12.3 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

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 Estonia page See the Switzerland page