AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Switzerland

Switzerland taxes at federal, cantonal and municipal levels. Effective rates vary by canton. Wealth tax replaces capital gains tax for private individuals.

Personal income tax

~0–40% combined
Top marginal rate / range

Corporate tax

~12–21%
Standard rate

VAT / Sales tax

8.1%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline31 March (cantonal)
  • Capital gainsTax-free for private investors
  • Wealth taxApplies (cantonal)
Official Tax Authority Federal Tax Administration
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Switzerland's official tax authority (linked above) or a qualified tax professional before making any decision.