Saudi Arabia or Switzerland: which taxes less?

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

Lighter: Saudi Arabia, ahead by 3 FiScore points.

Tax Saudi Arabia Switzerland Gap
Corporate income tax headline rate 20% 11.66% to 20.54% −0.5 points
Personal income tax top bracket 0% 0% to 51% −51.0 points
VAT standard rate 15% 8.1% +6.9 points

Detailed schedules

Corporate income tax

Saudi Arabia

Share of profit for foreign partners 20%
Share for Saudi or Gulf partners zakat, based on equity 2.5%
Oil and gas up to 85% depending on concession 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%
See the Saudi Arabia page See the Switzerland page