Switzerland or U.S. Virgin Islands: which taxes less?

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

Level pegging: Switzerland and U.S. Virgin Islands weigh about the same on the taxpayer.

Tax Switzerland U.S. Virgin Islands Gap
Corporate income tax headline rate 11.66% to 20.54% 21% to 23.1% −2.6 points
Personal income tax top bracket 0% to 51% 10% to 37% +14.0 points
VAT standard rate 7.7% 20% −12.3 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%

U.S. Virgin Islands

n/a