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Switzerland Income Tax Rate for 2017, 2018 for Individual (Personal) tax, Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents

 

 

Switzerland Personal Income Tax Rate for 2017

1. Income Tax Rate

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%

 

Direct Federal Tax on Income for 2017

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%

 

Withholding Tax Rate in Switzerland

- 35% tax on interest and dividend income generated from Swiss sources.

 

Capital Gain Tax Rate in Switzerland

Capital Gains are taxed at normal tax rate in Switzerland

 

 

Switzerland Corporation Tax for 2017

Particulars Tax Rate
Corporate tax rate in Switzerland depends on the location of company 11% to 24.2%

 

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