Personal income tax (PIT) and social security contributions (SSC) in Switzerland

Switzerland: Personal income tax (PIT) and social security contributions (SSC) was 32.4 Percentage of labour costs in 2025. ▲ Rising

Latest (2025)
32.4 Percentage of labour costs
Change on year
down 0.0%
World rank
24th
of 29 countries
All-time high
32.49 Percentage of labour costs
in 2021
All-time low
27.81 Percentage of labour costs
in 2015
Years of data
26
2000–2025

Personal income tax (PIT) and social security contributions (SSC) in Switzerland, 2000–2025

01020302000201220252000: 29.3 Percentage of labour costs2001: 29.1 Percentage of labour costs2002: 31.2 Percentage of labour costs2003: 32.2 Percentage of labour costs2004: 31.9 Percentage of labour costs2005: 31.8 Percentage of labour costs2006: 29.5 Percentage of labour costs2007: 31.8 Percentage of labour costs2008: 31.6 Percentage of labour costs2009: 31.6 Percentage of labour costs2010: 31.6 Percentage of labour costs2011: 29.5 Percentage of labour costs2012: 31.9 Percentage of labour costs2013: 31.9 Percentage of labour costs2014: 27.8 Percentage of labour costs2015: 27.8 Percentage of labour costs2016: 31.8 Percentage of labour costs2017: 31.8 Percentage of labour costs2018: 31.8 Percentage of labour costs2019: 31.8 Percentage of labour costs2020: 32 Percentage of labour costs2021: 32.5 Percentage of labour costs2022: 32.5 Percentage of labour costs2023: 32.5 Percentage of labour costs2024: 32.4 Percentage of labour costs2025: 32.4 Percentage of labour costs

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.

Analysis

The most recent figure for personal income tax (pit) and social security contributions (ssc) in Switzerland is 32.4 Percentage of labour costs, measured in 2025.

The figure is up 16.5% over ten years.

Over the whole period, personal income tax (pit) and social security contributions (ssc) in Switzerland peaked at 32.49 Percentage of labour costs in 2021 and was at its lowest, 27.81 Percentage of labour costs, in 2015.

That places Switzerland 24th out of 29 countries with data for 2025, putting it in the bottom quarter.

The long-run direction has been consistently rising across the 26 years of available data.

Personal income tax (PIT) and social security contributions (SSC) in Switzerland, year by year

Annual values for Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge in Switzerland, 2000 to 2025.
Year Percentage of labour costs Change
2000 29.35 Percentage of labour costs
2001 29.09 Percentage of labour costs -0.9%
2002 31.17 Percentage of labour costs +7.1%
2003 32.23 Percentage of labour costs +3.4%
2004 31.89 Percentage of labour costs -1.0%
2005 31.82 Percentage of labour costs -0.2%
2006 29.48 Percentage of labour costs -7.4%
2007 31.81 Percentage of labour costs +7.9%
2008 31.6 Percentage of labour costs -0.7%
2009 31.6 Percentage of labour costs +0.0%
2010 31.6 Percentage of labour costs +0.0%
2011 29.54 Percentage of labour costs -6.5%
2012 31.87 Percentage of labour costs +7.9%
2013 31.86 Percentage of labour costs -0.0%
2014 27.81 Percentage of labour costs -12.7%
2015 27.81 Percentage of labour costs -0.0%
2016 31.82 Percentage of labour costs +14.4%
2017 31.8 Percentage of labour costs -0.1%
2018 31.81 Percentage of labour costs +0.1%
2019 31.78 Percentage of labour costs -0.1%
2020 31.97 Percentage of labour costs +0.6%
2021 32.49 Percentage of labour costs +1.6%
2022 32.46 Percentage of labour costs -0.1%
2023 32.46 Percentage of labour costs +0.0%
2024 32.42 Percentage of labour costs -0.1%
2025 32.4 Percentage of labour costs -0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 31 Percentage of labour costs 29.09 Percentage of labour costs 32.23 Percentage of labour costs 10
2010s 30.77 Percentage of labour costs 27.81 Percentage of labour costs 31.87 Percentage of labour costs 10
2020s 32.37 Percentage of labour costs 31.97 Percentage of labour costs 32.49 Percentage of labour costs 6

Countries ranked near Switzerland

  1. 21 Japan 37.66 Percentage of labour costs compare
  2. 22 Australia 35.9 Percentage of labour costs compare
  3. 23 New Zealand 33 Percentage of labour costs compare
  4. 25 Canada 31.81 Percentage of labour costs compare
  5. 26 Mexico 28.45 Percentage of labour costs compare
  6. 27 Costa Rica 27.66 Percentage of labour costs compare

See the full ranking of 38 places →

More economy & growth data for Switzerland

All data for Switzerland →

Frequently asked questions

What is personal income tax (pit) and social security contributions (ssc) in Switzerland?
Personal income tax (pit) and social security contributions (ssc) in Switzerland was 32.4 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Switzerland?
The highest recorded value was 32.49 Percentage of labour costs in 2021.
What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Switzerland?
The lowest recorded value was 27.81 Percentage of labour costs in 2015.
How does Switzerland rank for personal income tax (pit) and social security contributions (ssc)?
Switzerland ranks 24th out of 29 countries with data for 2025.
Is personal income tax (pit) and social security contributions (ssc) rising or falling in Switzerland?
Over the last ten years it is up 16.5%. 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 Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) and social security contributions (SSC) in Switzerland. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 12 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-and-social-security-contributions-ssc-marginal-rates-on-gross/switzerland/

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About this data

Indicator
Personal income tax (PIT) and social security contributions (SSC) - marginal rates on gross wage earnings — Tax wedge
Unit
Percentage of labour costs
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

Marginal personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household