Switzerland or Tunisia: which taxes less?

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

Level pegging: Switzerland and Tunisia weigh about the same on the taxpayer.

Tax Switzerland Tunisia Gap
Corporate income tax headline rate 11.66% to 20.54% 20% +0.5 points
Personal income tax top bracket 0% to 51% 0% to 40% +11.0 points
VAT standard rate 7.7% 19% −11.3 points

Detailed schedules

Corporate income tax

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%

Tunisia

Standard companies 20%
Banks, insurance, telecom, large retail Specifically listed sectors 35%
Agriculture, fishing, crafts 10%