Switzerland: what is the corporate tax rate?

11.66% to 20.54%. That is the headline rate, the one ordinary companies pay.

Switzerland: what is the income tax rate?

0% to 51%. Depending on the country, a flat rate or a progressive scale.

FiScore 4.4 out of 10, ranked 145th of 217: around the world average.

Switzerland vs World average Compare another country

Corporate 11.66% to 20.54% · Personal 0% to 51% · VAT 7.7% · CHF

FiScore

145th Light Heavy

Corporate income taxheadline rate

20.5%

20.8%

−0.3points

Personal income taxtop bracket

51%

17%

+34.0points

VATstandard rate

7.7%

14%

−6.3points

Corporate income tax
Regime	Rate
Lucerne taux effectif fédéral, cantonal et communal	11.66%
Zoug	11.71%
Genève	14.7%
Zurich	19.47%
Berne	20.54%
Groupes multinationaux chiffre d'affaires supérieur à 750 M€, depuis 2024	15%