Effective tax rates for expenditure based tax incentives - Corporate in Switzerland
Switzerland: Effective tax rates for expenditure based tax incentives - Corporate was 18.03 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Switzerland, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Switzerland recorded 18.03 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the lowest value across all 7 years on record.
Compared with earlier readings it is down 7.3% over ten years.
Switzerland ranks 16th of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Switzerland, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 19.45 Percentage of taxable income | — |
| 2020 | 19.45 Percentage of taxable income | +0.0% |
| 2021 | 18.11 Percentage of taxable income | -6.9% |
| 2022 | 18.07 Percentage of taxable income | -0.2% |
| 2023 | 18.07 Percentage of taxable income | +0.0% |
| 2024 | 18.03 Percentage of taxable income | -0.2% |
| 2025 | 18.03 Percentage of taxable income | +0.0% |
Switzerland compared with similar countries
- Switzerland's 18.03 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 1.4× the median. (40 countries reporting)
- Switzerland's 18.03 Percentage of taxable income is above the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 1.8× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 19.45 Percentage of taxable income | 19.45 Percentage of taxable income | 19.45 Percentage of taxable income | 1 |
| 2020s | 18.29 Percentage of taxable income | 18.03 Percentage of taxable income | 19.45 Percentage of taxable income | 6 |
Countries ranked near Switzerland
- 13 United States of America 19.93 Percentage of taxable income compare
- 14 Japan 19.19 Percentage of taxable income compare
- 15 Denmark 19.1 Percentage of taxable income compare
- 17 Latvia 18 Percentage of taxable income compare
- 18 Estonia 17.73 Percentage of taxable income compare
- 19 New Zealand 17.45 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 for expenditure based tax incentives - corporate in Switzerland?
- Effective tax rates for expenditure based tax incentives - corporate in Switzerland was 18.03 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Switzerland?
- The highest recorded value was 19.45 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Switzerland?
- The lowest recorded value was 18.03 Percentage of taxable income in 2024.
- How does Switzerland rank for effective tax rates for expenditure based tax incentives - corporate?
- Switzerland ranks 16th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Switzerland?
- Over the last ten years it is down 7.3%. The long-run trend across the full record is falling.
- 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 for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.