SwitzerlandSwitzerlandCombined federal and cantonal corporate tax rate averages 14.6%. Rates vary by canton.
Corporate Tax
14.6%
Income Tax
0% - 11.5%
VAT Rate
7.7%
Capital Gains Tax
0%
Effective Rate
14.6%
Income Tax Brackets
- 0 - 14,8000%
- 14,800 - 32,3000.77%
- 32,300 - 42,3000.88%
- 42,300 - 56,8002.64%
- 56,800 - 73,1002.97%
- 73,100 - 103,6005.94%
- 103,600 - 134,6006.6%
- 134,600 - 176,0008.8%
- 176,000 - 755,20011.5%
- 755,200 - ∞11.5%
Capital Gains
0%
No capital gains tax for individuals on private assets.
CyprusCyprusCorporate tax rate is 15% (increased from 12.5% in 2026). Aligns with OECD 15% global minimum tax.
Corporate Tax
15%
Income Tax
0% - 35%
VAT Rate
19%
Capital Gains Tax
20%
Effective Rate
15%
Income Tax Brackets
- 0 - 19,5000%
- 19,500 - 28,00020%
- 28,000 - 36,30025%
- 36,300 - 60,00030%
- 60,000 - ∞35%
Capital Gains
20%
Capital gains tax is 20% (flat rate).