Direct Federal Tax Rate
Single Tax Payers
| Taxable Income (CHF) | Tax Rate |
| Upto 14,500 | 0% |
| 14,500 to 31,600 | 0.77% |
| 31,600 to 41,400 | 0.88% |
| 41,400 to 55,200 | 2.64% |
| 55,200 to 72,500 | 2.97% |
| 72,500 to 78,100 | 5.94% |
| 78,100 to 103,600 | 6.60% |
| 103,600 to 134,600 | 8.80% |
| 134,600 to 176,000 | 11% |
| 176,000 to 755,200 | 13.20% |
| Over 755,200 | 11.50% |
Married Tax Payers and Single Tax Payers with minor children for 2018
| Taxable Income (CHF) | Tax Rate |
| Upto 28,300 | 0% |
| 28,300 to 50,900 | 1% |
| 50,900 to 58,400 | 2% |
| 58,400 to 75,300 | 3% |
| 75,300 to 90,300 | 4% |
| 90,300 to 103,400 | 5% |
| 103,400 to 14,700 | 6% |
| 114,700 to 124,200 | 7% |
| 124,200 to 131,700 | 8% |
| 131,700 to 137,300 | 9% |
| 137,300 to 141,200 | 10% |
| 141,200 to 143,100 | 11% |
| 143,100 to 145,000 | 12% |
| 145,000 to 895,900 | 13% |
| Over 895,900 | 11.50% |
1. Single Tax Payer
| Taxable Income (CHF) | Tax Rate |
| Upto 6,700 | 0% |
| 6,701 to 11,400 | 2% |
| 11,401 to 16,100 | 3% |
| 16,101 to 23,700 | 4% |
| 23,710 to 33,000 | 5% |
| 33,001 to 43,700 | 6% |
| 43,701 to 56,100 | 7% |
| 56,102 to 73,000 | 8% |
| 73,001 to 105,500 | 9% |
| 105,501 to 137,700 | 10% |
| 137,701 to 188,700 | 11% |
| 188,701 to 254,900 | 12% |
| Over 254,900 | 13% |
2. Married Tax Payers and Single Tax Payers with minor children
| Taxable Income (CHF) | Tax Rate |
| Upto 13,500 | 0% |
| 13,501 to 19,600 | 2% |
| 19,601 to 27,300 | 3% |
| 27,301 to 36,700 | 4% |
| 36,701 to 47,400 | 5% |
| 47,401 to 61,300 | 6% |
| 61,301 to 92,100 | 7% |
| 92,101 to 122,900 | 8% |
| 122,901 to 169,300 | 9% |
| 169,301 to 224,700 | 10% |
| 224,701 to 284,800 | 11% |
| 284,801 to 354,100 | 12% |
| Over 354,100 | 13% |
- 35% tax on interest and dividend income generated from Swiss sources.
Capital Gains are taxed at normal tax rate in Switzerland
| Particulars | Tax Rate |
| Corporate tax rate in Switzerland depends on the location of company Taking into account federal and cantonal / communal tax |
8.50% 12% to 24% |