Question 1

What is the top income tax rate in Switzerland?

Accepted Answer

The top rate on a salary is 16.19% at the national level, before regional tax. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. With regional tax included, the top rate on a salary runs from 26.04% in Zug to 46.24% in Geneva (26 regions modelled). The income tax scale alone reaches 11.5% above CHF 793,900.

Question 2

How are capital gains taxed in Switzerland?

Accepted Answer

Switzerland does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.

Question 3

How are dividends and interest taxed in Switzerland?

Accepted Answer

The top rate is 11.5% on dividends and 11.5% on interest at the national level, before regional tax.

Question 4

How is crypto taxed in Switzerland?

Accepted Answer

In our model Switzerland does not tax a private investor's gain on crypto assets.

Question 5

Does Switzerland tax foreign income?

Accepted Answer

Yes. Switzerland taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.

Question 6

Does Switzerland have a wealth tax?

Accepted Answer

Yes: Cantonal wealth tax, taxed above CHF 0 (Fribourg) to CHF 204,000 (Zug) for a single person, top rate 0.12% (Nidwalden) to 0.86% (Geneva), canton and capital combined. Our wealth tax comparison shows what it covers, how debts count and the valuation date.

Question 7

Does Switzerland have an exit tax for individuals?

Accepted Answer

No. In our model Switzerland does not tax an individual's unrealised gains when the individual moves abroad.

Question 8

What special tax regimes does Switzerland have?

Accepted Answer

Our profiles list 3 regimes: Pauschalbesteuerung — Federal Lump-Sum Taxation (Aufwandbesteuerung / Imposition d'apres la depense / Forfait fiscal); Pauschalbesteuerung — Cantonal Variant (Vaud / Geneva / Zug high-end practice); Expatriate Regime — Expat Order (Verordnung des EFD ueber den Abzug besonderer Berufskosten von Expatriates) (up to 5 years) — information only; not numerically modelled. Each has its own conditions.

Question 9

When do you become tax resident in Switzerland?

Accepted Answer

The Switzerland day test (30 or 90 days of continuous stay): a continuous stay of 30 days with work, or 90 days without. Domicile: you are resident from the day you live in Switzerland with the intention to stay there permanently, whatever your days.

Where	Salary	Capital gains	Dividends	Interest	Rent	Crypto gains
National level only	16.19%	0%^†	11.5%^†	11.5%^†	11.5%^†	0%
Zurich	42.54%	0%^†	39.32%^†	39.32%^†	39.32%^†	0%
Bern	43.98%	0%^†	40.85%^†	40.85%^†	40.85%^†	0%
Lucerne	31.84%	0%^†	28.03%^†	28.03%^†	28.03%^†	0%
Uri	29.3%	0%^†	25.35%^†	25.35%^†	25.35%^†	0%
Schwyz	27.45%	0%^†	23.39%^†	23.39%^†	23.39%^†	0%
Obwalden	28.31%	0%^†	24.3%^†	24.3%^†	24.3%^†	0%
Nidwalden	29.11%	0%^†	25.14%^†	25.14%^†	25.14%^†	0%
Glarus	35.62%	0%^†	32.02%^†	32.02%^†	32.02%^†	0%
Zug	26.04%	0%^†	21.9%^†	21.9%^†	21.9%^†	0%
Fribourg	38.69%	0%^†	35.26%^†	35.26%^†	35.26%^†	0%
Solothurn	37.67%	0%^†	34.18%^†	34.18%^†	34.18%^†	0%
Basel-Stadt	42.94%	0%^†	39.75%^†	39.75%^†	39.75%^†	0%
Basel-Landschaft	45.29%	0%^†	42.22%^†	42.22%^†	42.22%^†	0%
Schaffhausen	31.1%	0%^†	27.24%^†	27.24%^†	27.24%^†	0%
Appenzell Ausserrhoden	34.41%	0%^†	30.74%^†	30.74%^†	30.74%^†	0%
Appenzell Innerrhoden	27.71%	0%^†	23.66%^†	23.66%^†	23.66%^†	0%
St. Gallen	35.75%	0%^†	32.16%^†	32.16%^†	32.16%^†	0%
Graubünden	34.94%	0%^†	31.3%^†	31.3%^†	31.3%^†	0%
Aargau	36.92%	0%^†	33.39%^†	33.39%^†	33.39%^†	0%
Thurgau	35.21%	0%^†	31.58%^†	31.58%^†	31.58%^†	0%
Ticino	41.78%	0%^†	38.52%^†	38.52%^†	38.52%^†	0%
Vaud	44.6%	0%^†	41.5%^†	41.5%^†	41.5%^†	0%
Valais	39.87%	0%^†	36.5%^†	36.5%^†	36.5%^†	0%
Neuchâtel	41%	0%^†	37.7%^†	37.7%^†	37.7%^†	0%
Geneva	46.24%	0%^†	43.23%^†	43.23%^†	43.23%^†	0%
Jura	42.23%	0%^†	39%^†	39%^†	39%^†	0%

Switzerland tax rates