Europe

Switzerland tax rates 2026

A federal-plus-cantonal system with low-to-moderate rates that vary sharply from canton to canton, a cantonal wealth tax, and a lump-sum tax regime for wealthy foreigners.

Worldwide (residence-based) Last verified July 2026

The taxes

Switzerland tax rates
Personal income (top)	About 40% combined, factoring in both federal and cantonal tax.Federal direct tax caps at 11.5%. Cantonal and communal taxes come on top of that and vary widely. The combined top marginal rate ranges from ~22% (Zug/Schwyz) to ~42% (Geneva). Cantonal rates vary.
Corporate income	The effective combined rate runs ~12-21%. That is federal tax of 8.5% plus a cantonal tax that varies by canton, for example ~11.9% in Zug.
Capital gains	Private movable-asset gains are exempt. Real-estate gains, though, are taxed at the cantonal level.
VAT / MWST / TVA / IVA	8.1%
Dividends (WHT)	35%
Interest (WHT)	35%
Royalties (WHT)	0%
Social security (employee)	~6.4% for AHV/IV/EO/ALV, plus an occupational pension contribution.
Social security (employer)	~6.4%, plus an occupational pension contribution.
Wealth tax	A cantonal net wealth tax, roughly ~0.1-1%, varying by canton.
Inheritance / estate	Inheritance tax is set at the cantonal level. Spouses and children are usually exempt, while unrelated heirs can face rates up to ~50%. There is no federal inheritance tax.
Property tax	Some cantons levy a property tax, and imputed rental value is taxed as income.
Other	Some cantons also levy a church tax.

How the system works

Tax system: Worldwide (residence-based)
Foreign income: Taxed (worldwide)
Taxes by citizenship: No
Exit tax: No
CFC rules: No
CRS: Participating

A special regime for new arrivals

Known in German as Besteuerung nach dem Aufwand and in French as imposition d'après la dépense, this is lump-sum or expenditure-based taxation. The minimum federal base is CHF 435,000 for tax year 2026.

Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.