Get Global Immigration Guide

- For financial years commencing as of January 1, 2022, the standard rate of corporate income tax will be reduced to 25 percent. A reduced rate of 15 percent on profits up to EUR 38,120 may apply to SMEs under certain conditions. Social surcharges apply to large companies whose CIT exceeds EUR 763,000.

Collaboration Tools Tax TypeRate(s) Transfer Tax Property Tax (Real property) 12% (previously 10%) Custom Duty Varies depending on the type of product Excise Duty No5 more rows

Switzerland remains an attractive location for private individuals. Personal income tax rates have changed only minimally compared to the previous years and have remained stable with an average maximum tax rate of around 33.45%.

As of 2023, corporate tax rates in Switzerland have seen minimal reductions, with the average ordinary corporate tax rate slightly decreasing from 14.68% to 14.6%.

Generally 15.825 percent, i.e. 15 percent WHT plus 5.5 percent solidarity surcharge on WHT (exemptions available under domestic law implementing the EU Interest-Royalties Directive, if applicable and certain requirements are fulfilled). Reduction of WHT under most German tax treaties available.

The ordinary corporate tax rates for businesses in Switzerland declined slightly year over year – from 14.68 percent to 14.6 percent. Those are some of the findings presented in KPMG's Swiss Tax Report 2023, which compares corporate and income tax rates from more than 50 countries and all 26 Swiss cantons.