Luxembourg vs Switzerland: Personal income tax (PIT) - top statutory and marginal tax rate — Top
Personal income tax (PIT) - top statutory and marginal tax rate — Top over time
- Luxembourg
- Switzerland
How they compare
Luxembourg currently reports 3.26 Factor of average annual wage against 3.08 Factor of average annual wage in Switzerland, a difference of 0.18 Factor of average annual wage.
That makes Luxembourg's figure about 1.1 times Switzerland's.
The two have swapped places 3 times across 26 shared years of data; in 2000 it was Switzerland ahead.
Luxembourg ranks 13th and Switzerland ranks 14th of 29 countries.
Across the 3 decades both report, Luxembourg averaged higher in 1 and Switzerland in 2.
Head to head by decade
| Decade | Luxembourg | Switzerland | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 1.1 Factor of average annual wage | 3.37 Factor of average annual wage | 2.27 Factor of average annual wage | Switzerland |
| 2010s | 3 Factor of average annual wage | 3.34 Factor of average annual wage | 0.3446 Factor of average annual wage | Switzerland |
| 2020s | 3.2 Factor of average annual wage | 3.12 Factor of average annual wage | 0.0769 Factor of average annual wage | Luxembourg |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher personal income tax (pit) - top statutory and marginal tax rate — top, Luxembourg or Switzerland?
- Luxembourg, at 3.26 Factor of average annual wage against 3.08 Factor of average annual wage in Switzerland as of 2025.
- What is the difference in personal income tax (pit) - top statutory and marginal tax rate — top between Luxembourg and Switzerland?
- 0.18 Factor of average annual wage, with Luxembourg ahead.
- How many years of comparable data are there for Luxembourg and Switzerland?
- 26 years are reported by both, from 2000 to 2025.
- How do Luxembourg and Switzerland rank globally for personal income tax (pit) - top statutory and marginal tax rate — top?
- Luxembourg ranks 13th and Switzerland ranks 14th of 29 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household