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Switzerland

Corp Tax: 8.5%Setup: 800 CHFIncorporate: 15 daysData Quality: 100%
Tax Rates
Corporate Tax
8.5%Verified Feb 2026
Effective Corporate Rate
13.5%
Capital Gains
21%Verified Feb 2026
Personal Income (Top)
45%Verified Feb 2026
VAT
8.1%Verified Feb 2026
VAT Reduced Rates
2.6%, 3.8%
Dividend Withholding
35%Verified Feb 2026
Tax System
System Type
hybridVerified Feb 2026
Foreign Income Taxed
Yes
CFC Rules
NoVerified Feb 2026
Transfer Pricing
highVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Feb 2026
IP Effective Rate
10%
Crypto Tax
exemptVerified Feb 2026
Crypto Rate
0%
Participation Exemption
AvailableVerified Feb 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
100Verified Feb 2026
Double Tax Agreements
100
Key Partners
United States, United Kingdom, Germany, France, Italy, China, Japan, Canada
Exit Tax
YesVerified Feb 2026
Exit Tax Rate
21%