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PwC’s tax comparison

Get an overview of the tax landscape in Switzerland and across the world with PwC.

Comparison of taxes for legal entities and individuals

PwC’s tax comparison calculator enables you to gain a quick and easy overview of tax rates for legal entities and individuals and make a global comparison.

Download the brochure

For legal entities, the canton with the lowest taxation in Switzerland is Zug, with a rate of 11.85% .

At the other end of the scale, Berne had a corporate tax rate of 21.04% in 2022 – almost twice as high. There are some major differences in corporate tax rates between cantons, based on where a company has its registered office.

Switzerland’s low-tax cantons rank alongside the lowest-tax EU countries. The high-tax cantons in Switzerland, which levy rates almost twice as high, are mid-table in an international comparison.

Switzerland’s low-tax cantons rank alongside the lowest-tax OECD/G20 countries. The high-tax cantons in Switzerland, which levy rates almost twice as high, are only mid-table in an international comparison.

Income tax varies considerably within Switzerland, not just from canton to canton but also from municipality to municipality.

100,000 CHF taxable income
In this overview you can see the tax burden rates of the cantonal capitals. The figures relate to a taxable income of 100,000 CHF. In this scenario, the canton of Zug, or rather the city of Zug, has the lowest tax rate at 9.50%. Bringing up the rear is the city of Neuchâtel, with a tax rate more than twice as high (23.20%).

250,000 CHF taxable income
The interactive map above shows the tax rates in the cantonal capitals. The figures refer to a taxable income of 250,000 CHF. The city of Zug once again tops the rankings in this scenario with an attractive tax rate of 18.10% , but the city of Neuchâtel is no longer in last position. This is now held by the city of Lausanne with an income tax rate of 34.60 %.

Marginal tax rate
This map shows the tax rates in the cantonal capitals. The figures refer to the maximum marginal tax rate. At the bottom of the list is the city of Geneva, where the tax rate of 45.00% is more than twice as high as in Zug.
Depending on the level of taxable income, it makes sense to compare not only the various cantons and their cantonal capitals, but also individual municipalities in different cantons. So, even though the city of Zug offers the lowest marginal tax rate among the cantonal capitals, an even lower tax rate of 20.40% can be achieved in the canton of Schwyz, e.g. in the municipality of Wollerau.

For further information, kindly download our brochure "PwC's tax comparison".

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PwC's tax comparison 2022

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PwC's tax comparison 2021

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PwC's tax comparison 2020

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PwC's tax comparison 2019

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Would you like to know more? Just ask us.

https://pages.pwc.ch/core-contact-page?form_id=7014I0000006qVbQAI&embed=true&lang=en

Contact us

Stefan Schmid

Stefan Schmid

Partner, International Tax Services, Leader China Business Group, PwC Switzerland

Tel: +41 58 792 44 82

Pascal Bühler

Pascal Bühler

Partner, International Tax Services and Leader Tax Policy , PwC Switzerland

Tel: +41 58 792 45 55

Kornel Wick

Kornel Wick

Managing Director, Private Clients – Executive Advisory, PwC Switzerland

Tel: +41 58 792 42 48