Facts
- Combined corporate income tax rate
- 19.7 % (2023)
- Top statutory personal income tax rate
- 41.5 % (2022)
- Tax revenue, % of GDP
- 9.5 % (2024)
- Top marginal rate incl. employee social security
- 41.6 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 8.5 % (2023)
- Corporate income tax rate, sub-central
- 12.8 % (2023)
- Central CIT rate net of sub-central deduction
- 6.8 % (2023)
- Top marginal income tax rate (PIT only)
- 35.8 % (2022)
- Top rate threshold, × average wage
- 3.01× (2022)
- Average annual wage, US$ PPP
- $89,712 (2022)
- Average annual wage, national currency
- 100,392 (2022)
- Tax revenue level
- Under 10% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 45.5 % (2024)
- Taxes on goods and services, % of value added
- 5.2 % (2024)
- ISO code
- CHE
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 9.5 % |
| 2023 | 8.7 % |
| 2022 | 8.7 % |
| 2021 | 9.8 % |
| 2020 | 9.2 % |
| 2019 | 9.7 % |
| 2018 | 9.5 % |
| 2017 | 9.9 % |
| 2016 | 9.3 % |
| 2015 | 9.4 % |
| 2014 | 8.9 % |
| 2013 | 9.1 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 45.5 % |
| 2023 | 44.8 % |
| 2022 | 43.4 % |
| 2021 | 47.4 % |
| 2020 | 42.5 % |
| 2019 | 46.8 % |
| 2018 | 45.0 % |
| 2017 | 44.7 % |
| 2016 | 42.1 % |
| 2015 | 42.0 % |
| 2014 | 39.1 % |
| 2013 | 39.5 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 5.2 % |
| 2023 | 4.8 % |
| 2022 | 4.9 % |
| 2021 | 5.1 % |
| 2020 | 5.3 % |
| 2019 | 5.2 % |
| 2018 | 5.2 % |
| 2017 | 5.5 % |
| 2016 | 5.4 % |
| 2015 | 5.5 % |
| 2014 | 5.5 % |
| 2013 | 5.6 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 8.5 % |
| 2022 | 8.5 % |
| 2021 | 8.5 % |
| 2020 | 8.5 % |
| 2019 | 8.5 % |
| 2018 | 8.5 % |
| 2017 | 8.5 % |
| 2016 | 8.5 % |
| 2015 | 8.5 % |
| 2014 | 8.5 % |
| 2013 | 8.5 % |
| 2012 | 8.5 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 19.7 % |
| 2022 | 19.7 % |
| 2021 | 19.7 % |
| 2020 | 21.1 % |
| 2019 | 21.1 % |
| 2018 | 21.1 % |
| 2017 | 21.1 % |
| 2016 | 21.1 % |
| 2015 | 21.1 % |
| 2014 | 21.1 % |
| 2013 | 21.1 % |
| 2012 | 21.2 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $89,712 |
| 2021 | $87,510 |
| 2020 | $82,332 |
| 2019 | $79,364 |
| 2018 | $76,866 |
| 2017 | $75,419 |
| 2016 | $74,179 |
| 2015 | $69,998 |
| 2014 | $67,735 |
| 2013 | $68,857 |
| 2012 | $65,997 |
| 2011 | $61,162 |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Switzerland 2024 | — | — | 9.5 % |
| Switzerland 2023 | 19.7 % | — | 8.7 % |
| Switzerland 2022 | 19.7 % | — | — |
| Switzerland 2021 | 19.7 % | — | — |
| Switzerland 2020 | 21.1 % | — | — |
| Switzerland 2019 | 21.1 % | — | — |
| Switzerland 2018 | 21.1 % | — | — |
| Switzerland 2017 | 21.1 % | — | — |
| Switzerland 2016 | 21.1 % | — | — |
| Switzerland 2015 | 21.1 % | — | — |
| Switzerland 2014 | 21.1 % | — | — |
| Switzerland 2013 | 21.1 % | — | — |
| Switzerland 2012 | 21.2 % | — | — |
| Switzerland 2011 | 21.2 % | — | — |
| Switzerland 2010 | 21.2 % | — | — |
| Switzerland 2009 | 21.2 % | — | — |
| Switzerland 2008 | 21.2 % | — | — |
| Switzerland 2007 | 21.3 % | — | — |
| Switzerland 2006 | 21.3 % | — | — |
| Switzerland 2005 | 21.3 % | — | — |
| Switzerland 2004 | 24.1 % | — | — |
| Switzerland 2003 | 24.1 % | — | — |
| Switzerland 2002 | 24.4 % | — | — |
| Switzerland 2001 | 24.7 % | — | — |
| Switzerland 2000 | 24.9 % | — | — |
| Switzerland 1999 | — | — | 8.8 % |
| Switzerland 1998 | — | — | 9.2 % |
| Switzerland 1997 | — | — | 8.2 % |
| Switzerland 1996 | — | — | 8.2 % |
| Switzerland 1995 | — | — | 7.8 % |
| Switzerland 1994 | — | — | 7.7 % |
| Switzerland 1993 | — | — | 7.2 % |
| Switzerland 1992 | — | — | 7.8 % |
| Switzerland 1991 | — | — | 7.6 % |
| Switzerland 1990 | — | — | 7.8 % |