Switzerland or United States: which taxes less?

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

Lighter: United States, ahead by 0.7 FiScore point.

Tax Switzerland United States Gap
Corporate income tax headline rate 11.66% to 20.54% 21% −0.5 points
Personal income tax top bracket 0% to 51% 10% to 37% +14.0 points
VAT standard rate 7.7% 11.73% −4.0 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%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the Switzerland page See the United States page