🇨🇭 Switzerland · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Switzerland taxes at federal, cantonal and communal levels; the Federal Tax Administration (FTA) oversees federal tax and a low VAT. Rates vary sharply by canton, so where you live matters a lot.
Switzerland taxes at federal, cantonal and municipal levels; the Federal Tax Administration (FTA) oversees federal tax and VAT. Rates vary sharply by canton.
- Income and wealth are taxed at federal, cantonal and communal levels.
- Cantonal rates vary widely — location strongly affects the tax bill.
- VAT is low by European standards and administered by the FTA.
Official authorities
- Federal Tax Administration (FTA)
Federal tax authority — federal tax and VAT.
Frequently asked questions
Why do Swiss taxes vary so much?
Cantons and communes set their own rates, so identical income can be taxed very differently depending on location.
Is there a wealth tax?
Yes — cantons levy an annual wealth tax on net assets, in addition to income tax.
How high is Swiss VAT?
Switzerland's VAT is low by European standards, applied to most goods and services by the FTA.
Official-information aggregation, not legal advice. Always verify on the authority's own site.