Switzerland
Western Europe · CH · 118 treaties
What are the main tax rates in Switzerland?
Switzerland has a top personal income tax rate of 11.5%, a corporate tax rate of 8.5%, and a standard VAT of 8.1%.
Tax profile
| Corporate income tax | 8.5% |
| Withholding — dividends | 35% |
| Withholding — interest | 35% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 8.1% |
| Personal income (top rate) | 11.5% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What is the dividend withholding tax in Switzerland?
- The dividend withholding tax in Switzerland is 35%.
- How long does it take to become a tax resident in Switzerland?
- It takes 183 days to establish tax residency in Switzerland.
- Does Switzerland have an exit tax?
- Switzerland does not have an exit tax.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile in Switzerland: intention to permanently establish usual abode in Switzerland, usually where centre of vital interests is, and registration with the municipal authorities
- qualified stay with gainful activity: stay in Switzerland for a consecutive period of at least 30 days (ignoring short absences) with intention to exercise gainful activities
- qualified stay without gainful activity: stay in Switzerland for a consecutive period of at least 90 days (ignoring short absences) without intention to exercise gainful activities
Domicile / deemed-domicile
Tax residence is based on domicile or length of stay, so ceasing residency generally requires both physically moving abroad and giving up your Swiss domicile/centre of vital interests; once you move abroad permanently you are no longer fully liable to tax in Switzerland, but this must be clearly established with the authorities.
Tax treaty network (116)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 5% | 0% |
| Algeria | 15% | 10% | 0% |
| Argentina | 15% | 12% | 0% |
| Armenia | 15% | 10% | 0% |
| Australia | 15% | 10% | 0% |
| Austria | 15% | 0% | 0% |
| Azerbaijan | 15% | 10% | 0% |
| Bangladesh | 15% | 10% | 0% |
| Belarus | 15% | 8% | 0% |
| Belgium | 15% | 10% | 0% |
| Bosnia and Herzegovina | — | — | — |
| Brazil | 15% | 15% | 0% |
| Bulgaria | 10% | 5% | 0% |
| Canada | 15% | 10% | 0% |
| Chile | 15% | 10% | 0% |
| China | 10% | 10% | 0% |
| Colombia | 15% | 10% | 0% |
| Croatia | 15% | 5% | 0% |
| Cyprus | 15% | 0% | 0% |
| Czechia | 15% | 0% | 0% |
| Denmark | 15% | 0% | 0% |
| Dominican Republic | — | — | — |
| Ecuador | 15% | 10% | 0% |
| Egypt | 15% | 15% | 0% |
| Estonia | 10% | 0% | 0% |
| Ethiopia | 15% | 5% | 0% |
| Finland | 10% | 0% | 0% |
| France | 15% | 0% | 0% |
| Georgia | 10% | 0% | 0% |
| Germany | 15% | 0% | 0% |
| Ghana | 15% | 10% | 0% |
| Greece | 15% | 7% | 0% |
| Hong Kong S.A.R. | 10% | 0% | 0% |
| Hungary | 15% | 0% | 0% |
| Iceland | 15% | 0% | 0% |
| India | 10% | 10% | 0% |
| Indonesia | 15% | 10% | 0% |
| Iran | 15% | 10% | 0% |
| Ireland | 15% | 0% | 0% |
| Israel | 15% | 10% | 0% |
| Italy | 15% | 12.5% | 0% |
| Ivory Coast | 15% | 15% | 0% |
| Jamaica | 15% | 10% | 0% |
| Japan | 10% | 0% | 0% |
| Jordan | 15% | 5% | 0% |
| Kazakhstan | 15% | 10% | 0% |
| Kenya | — | — | — |
| South Korea | 15% | 10% | 0% |
| Kuwait | 15% | 10% | 0% |
| Kyrgyzstan | 15% | 5% | 0% |
| Latvia | 15% | 10% | 0% |
| Lebanon | — | — | — |
| Libya | — | — | — |
| Liechtenstein | 15% | 0% | 0% |
| Lithuania | 15% | 10% | 0% |
| Luxembourg | 15% | 10% | 0% |
| North Macedonia | 15% | 10% | 0% |
| Malaysia | 15% | 10% | 0% |
| Malta | 15% | 10% | 0% |
| Mauritius | — | — | — |
| Mexico | 15% | 10% | 0% |
| Moldova | 15% | 10% | 0% |
| Mongolia | 15% | 10% | 0% |
| Montenegro | 15% | 10% | 0% |
| Morocco | 15% | 10% | 0% |
| Mozambique | — | — | — |
| Myanmar | — | — | — |
| Namibia | — | — | — |
| Netherlands | 15% | 0% | 0% |
| New Zealand | 15% | 10% | 0% |
| Nigeria | — | — | — |
| Norway | 15% | 0% | 0% |
| Pakistan | 20% | 10% | 0% |
| Palestine | — | — | — |
| Panama | — | — | — |
| Peru | 15% | 15% | 0% |
| Philippines | 15% | 10% | 0% |
| Poland | 15% | 5% | 0% |
| Portugal | 15% | 10% | 0% |
| Qatar | 15% | 0% | 0% |
| Romania | 15% | 5% | 0% |
| Russia | 15% | 0% | 0% |
| San Marino | — | — | — |
| Saudi Arabia | 15% | 5% | 0% |
| Senegal | — | — | — |
| Republic of Serbia | 15% | 10% | 0% |
| Singapore | 15% | 5% | 0% |
| Slovakia | 15% | 5% | 0% |
| Slovenia | 15% | 5% | 0% |
| South Africa | 15% | 5% | 0% |
| Spain | 15% | 0% | 0% |
| Sri Lanka | 15% | 10% | 0% |
| Sweden | 15% | 0% | 0% |
| Syria | — | — | — |
| Taiwan | 15% | 10% | 0% |
| Tajikistan | 15% | 10% | 0% |
| Thailand | 15% | 15% | 0% |
| Tunisia | 10% | 10% | 0% |
| Turkey | 15% | 10% | 0% |
| Turkmenistan | 15% | 10% | 0% |
| Ukraine | 15% | 10% | 0% |
| United Arab Emirates | 15% | 0% | 0% |
| United Kingdom | 15% | 0% | 0% |
| United Republic of Tanzania | — | — | — |
| United States of America | 15% | 0% | 0% |
| Uruguay | 15% | 10% | 0% |
| Uzbekistan | 15% | 5% | 0% |
| Venezuela | 10% | 5% | 0% |
| Vietnam | 15% | 10% | 0% |
| Yemen | — | — | — |
| Zambia | 15% | 10% | 0% |
| Bahrain | 15% | 0% | 0% |
| Kosovo | 15% | 5% | 0% |
| Malawi | 15% | 0% | 0% |
| Oman | 15% | 5% | 0% |
| Trinidad and Tobago | 20% | 10% | 0% |