France or Switzerland: which taxes less?

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

Lighter: Switzerland, ahead by 0.7 FiScore point.

Tax France Switzerland Gap
Corporate income tax headline rate 25% 11.66% to 20.54% +4.5 points
Personal income tax top bracket 0% to 45% 0% to 51% −6.0 points
VAT standard rate 20% 7.7% +12.3 points

Detailed schedules

Corporate income tax

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%

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 France page See the Switzerland page