Switzerland income tax

Switzerland tax calculator

Enter your income to estimate what you would pay in Switzerland, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Switzerland?

Switzerland taxes personal income at rates up to 45%. Residents are taxed on worldwide income, except for real estate and permanent establishments abroad, which are exempt. The lump sum forfait replaces the tax base with living expenses.

Compiled by MyNomadWorld for Switzerland and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Switzerland expat & digital-nomad tax regime

Under the Lump-sum (forfait) regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 25% instead of the 45% headline.

Official source: Swiss Federal Dept of Finance

Capital gains, wealth & property tax

• Capital gains: Private capital gains on movable assets tax-exempt; real estate gains taxed at cantonal/communal level
• Wealth tax: Annual net wealth tax levied by cantons and communes on worldwide net assets

Inheritance & gift tax in Switzerland

No federal inheritance tax; levied at cantonal (sometimes communal) level Spouses exempt in all cantons; direct descendants exempt in almost all cantons (exceptions e.g. Appenzell AR, Vaud, Neuchatel with low rates)

Corporate tax & VAT

The standard corporate profits tax is 14.6%.

How to become a tax resident of Switzerland

Tax residence if domiciled in CH, or present >30 days with gainful activity, or >90 days without gainful activity

Banking in Switzerland

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Switzerland.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

Wise link is an affiliate link; we may earn a commission at no cost to you.

Switzerland tax treaties

Switzerland maintains around 100 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Switzerland tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 41 of Switzerland's partners:

Albania · Algeria · Argentina · Armenia · Azerbaijan · Bangladesh · Brazil · China · Colombia · Ecuador · Egypt · Gambia · Georgia · Ghana · India · Indonesia · Iran · Ivory Coast · Kyrgyzstan · Malawi · Mexico · Moldova · Mongolia · Morocco · North Macedonia · Pakistan · Peru · Philippines · South Africa · Sri Lanka · Tajikistan · Thailand · Trinidad and Tobago · Tunisia · Turkmenistan · Ukraine · United States · Uzbekistan · Venezuela · Vietnam · Zambia