Source-cited draft: tax overview for Switzerland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Tax year
Calendar year (1 January – 31 December)Federal Act on Direct Federal Taxation (DBG/LIFD)View source ↗
Currency
Swiss franc (CHF)Swiss National Bank (Federal currency)
Federal tax authority
Federal Tax Administration (FTA / ESTV / AFC)Federal Tax AdministrationView source ↗
Cantonal/municipal taxes administered by
26 cantonal tax administrations (each canton and its municipalities set their own rates)Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (StHG/LHID)View source ↗
Residence basis
Residents taxed on worldwide income and wealth; non-residents taxed only on Swiss-source income and wealthFederal Act on Direct Federal Taxation (DBG/LIFD)View source ↗
Top federal personal income tax rate
11.5% (maximum average rate; cantonal/municipal tax added on top)Federal Act on Direct Federal Taxation (DBG/LIFD)View source ↗
Headline corporate income tax (federal + cantonal/municipal, effective)
Federal flat 8.5% on after-tax profit; combined effective rates range roughly 11.85%–21.6% by canton (national average ~14.4%)Federal Act on Direct Federal Taxation (DBG/LIFD)View source ↗
Does VAT exist?
Yes — VAT (MWST/TVA/IVA) standard rate 8.1%Federal Act on Value Added Tax (MWSTG/LTVA)View source ↗
Net wealth tax
Levied at cantonal/municipal level on worldwide net assets of residents (no federal wealth tax)Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (StHG/LHID)View source ↗
Individual return filing deadline (ordinary)
Generally 31 March of the year following the tax year (cantonal deadlines vary; extensions available)Federal Act on Direct Federal Taxation (DBG/LIFD)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Switzerland taxes income at three levels — federal (Confederation), cantonal (26 cantons) and municipal — so the headline burden depends heavily on where a taxpayer lives or a company is based. The figures below are 2025 figures and are an unverified draft for accountant review.
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Other Switzerland computations in the OpenAccountants Tax Library.