Poland or Switzerland: which taxes less?

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

Lighter: Poland, ahead by 0.4 FiScore point.

Tax Poland Switzerland Gap
Corporate income tax headline rate 19% 11.66% to 20.54% −1.5 points
Personal income tax top bracket 12% to 32% 0% to 51% −19.0 points
VAT standard rate 23% 7.7% +15.3 points

Detailed schedules

Corporate income tax

Poland

General regime 19%
Small taxpayers and new companies revenue under 2 M€ 9%

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 Poland page See the Switzerland page