Effective tax rates - Corporate tax statistics — Effective marginal in Switzerland
Switzerland: Effective tax rates - Corporate tax statistics — Effective marginal was 20.76 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective marginal in Switzerland, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Switzerland recorded 20.76 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025. That is the highest value across all 9 years on record.
Compared with earlier readings it is up 3.7% on the previous year and up 22.9% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Switzerland peaked at 20.76 Percentage of taxable income in 2025 and was at its lowest, 16.89 Percentage of taxable income, in 2017.
That places Switzerland 65th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective marginal in Switzerland, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 16.89 Percentage of taxable income | — |
| 2018 | 17.55 Percentage of taxable income | +3.9% |
| 2019 | 17.8 Percentage of taxable income | +1.4% |
| 2020 | 18.09 Percentage of taxable income | +1.7% |
| 2021 | 17.23 Percentage of taxable income | -4.7% |
| 2022 | 18.85 Percentage of taxable income | +9.3% |
| 2023 | 19.69 Percentage of taxable income | +4.5% |
| 2024 | 20.02 Percentage of taxable income | +1.7% |
| 2025 | 20.76 Percentage of taxable income | +3.7% |
Switzerland compared with similar countries
- Switzerland's 20.76 Percentage of taxable income is above the median for high income countries, which is 20.11 Percentage of taxable income, 1.0× the median. (54 countries reporting)
- Switzerland's 20.76 Percentage of taxable income is below the median for Europe & Central Asia, which is 26.05 Percentage of taxable income, 80% of the median. (39 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 17.41 Percentage of taxable income | 16.89 Percentage of taxable income | 17.8 Percentage of taxable income | 3 |
| 2020s | 19.11 Percentage of taxable income | 17.23 Percentage of taxable income | 20.76 Percentage of taxable income | 6 |
Countries ranked near Switzerland
- 62 New Zealand 23.14 Percentage of taxable income compare
- 63 Croatia 22.48 Percentage of taxable income compare
- 64 Andorra 21.19 Percentage of taxable income compare
- 66 Bulgaria 19.46 Percentage of taxable income compare
- 67 Slovenia 19.34 Percentage of taxable income compare
- 68 Panama 19.3 Percentage of taxable income compare
More economy & growth data for Switzerland
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.6894 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.2 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 25.32 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0243 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 2,784 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -12.29 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 88.67 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0118 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -1,351 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 18.29 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective marginal in Switzerland?
- Effective tax rates - corporate tax statistics — effective marginal in Switzerland was 20.76 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Switzerland?
- The highest recorded value was 20.76 Percentage of taxable income in 2025.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Switzerland?
- The lowest recorded value was 16.89 Percentage of taxable income in 2017.
- How does Switzerland rank for effective tax rates - corporate tax statistics — effective marginal?
- Switzerland ranks 65th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Switzerland?
- Over the last ten years it is up 22.9%. The long-run trend across the full record is rising.
- Where does this Switzerland data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.