Single Tax Payers
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% |
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% |
1. Single Tax Payer
Taxable Income (CHF) | Tax Rate |
Upto 14,500 | 0% |
14,501 to 31,600 | .77% |
31,601 to 41,400 | .88% |
41,401 to 55,200 | 2.64% |
55,201 to 72,500 | 2.97% |
72,501 to 78,100 | 5.94% |
78,101 to 103,600 | 6.60% |
103,601 to 134,600 | 8.80% |
134,601 to 176,000 | 11% |
176,001 to 755,200 | 13.20% |
Over 755,200 | 11.50% |
2. Married Tax Payers and Single Tax Payers with minor children
Taxable Income (CHF) | Tax Rate |
Upto 28,300 | 0% |
28,301 to 50,900 | 1% |
50,901 to 58,400 | 2% |
58,401 to 75,300 | 3% |
75,301 to 90,300 | 4% |
90,301 to 103,400 | 5% |
103,401 to 114,700 | 6% |
114,701 to 124,200 | 7% |
124,201 to 131,700 | 8% |
131,701 to 137,300 | 9% |
137,301 to 141,200 | 10% |
141,201 to 143,100 | 11% |
143,101 to 145,000 | 12% |
145,001 to 895,900 | 13% |
Over 895,900 | 11.50% |
- 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 | 11% to 24.2% |