🇨🇭 瑞士税率 · Switzerland Tax Rates
CH · 欧洲 · Europe
Switzerland corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 11.9-21.6% — Federal and cantonal rates combined
- 个人所得税 Personal Income Tax: 0-40% — Federal, cantonal and municipal progressive rates
- 增值税 / 商品服务税 VAT / GST: 8.1% — Standard VAT rate (raised from 7.7% effective 1 Jan 2024)
- 进口税 / 关税 Import Duties / Customs: Varies — Depends on product and trade agreements
- 预扣税 Withholding Tax: 35% — On dividends, interest, lottery winnings
- 资本利得税 Capital Gains Tax: 0% — Generally exempt for private individuals
- 财产税 / 房产税 Property Tax: Varies — Cantonal and municipal property taxes apply
- 遗产税 / 赠与税 Inheritance & Gift Tax: Varies — Varies by canton; often exempt for direct descendants
- 印花税 Stamp Duty: Varies — On securities and certain transactions
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel, vehicles
- 社会保障税 Social Security Tax: 5.3% — Employee contribution to AHV/IV/EO
- 其他税种 Other Taxes: Varies — Wealth tax at cantonal level