Personal income tax (PIT) - top statutory and marginal tax rate — Top in Switzerland
Switzerland: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 3.08 Factor of average annual wage in 2025. ▼ Falling
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Switzerland, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
Switzerland recorded 3.08 Factor of average annual wage for personal income tax (pit) - top statutory and marginal tax rate — top in 2025. That is the lowest value across all 26 years on record.
The figure is down 0.7% on the previous year and down 11.3% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Switzerland peaked at 3.62 Factor of average annual wage in 2000 and was at its lowest, 3.08 Factor of average annual wage, in 2025.
That places Switzerland 14th out of 29 countries with data for 2025, putting it in the middle of the range.
The long-run direction has been consistently falling across the 26 years of available data.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Switzerland, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 3.62 Factor of average annual wage | — |
| 2001 | 3.53 Factor of average annual wage | -2.5% |
| 2002 | 3.45 Factor of average annual wage | -2.1% |
| 2003 | 3.4 Factor of average annual wage | -1.6% |
| 2004 | 3.33 Factor of average annual wage | -2.1% |
| 2005 | 3.3 Factor of average annual wage | -0.6% |
| 2006 | 3.26 Factor of average annual wage | -1.3% |
| 2007 | 3.16 Factor of average annual wage | -3.2% |
| 2008 | 3.32 Factor of average annual wage | +5.1% |
| 2009 | 3.29 Factor of average annual wage | -0.8% |
| 2010 | 3.24 Factor of average annual wage | -1.5% |
| 2011 | 3.23 Factor of average annual wage | -0.4% |
| 2012 | 3.36 Factor of average annual wage | +4.1% |
| 2013 | 3.32 Factor of average annual wage | -1.1% |
| 2014 | 3.46 Factor of average annual wage | +4.1% |
| 2015 | 3.47 Factor of average annual wage | +0.4% |
| 2016 | 3.37 Factor of average annual wage | -3.0% |
| 2017 | 3.36 Factor of average annual wage | -0.4% |
| 2018 | 3.32 Factor of average annual wage | -1.2% |
| 2019 | 3.27 Factor of average annual wage | -1.5% |
| 2020 | 3.22 Factor of average annual wage | -1.6% |
| 2021 | 3.1 Factor of average annual wage | -3.7% |
| 2022 | 3.14 Factor of average annual wage | +1.3% |
| 2023 | 3.08 Factor of average annual wage | -1.7% |
| 2024 | 3.1 Factor of average annual wage | +0.7% |
| 2025 | 3.08 Factor of average annual wage | -0.7% |
Switzerland compared with similar countries
- Switzerland's 3.08 Factor of average annual wage is above the median for high income countries, which is 2.87 Factor of average annual wage, 1.1× the median. (27 countries reporting)
- Switzerland's 3.08 Factor of average annual wage is above the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 1.4× the median. (19 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 3.37 Factor of average annual wage | 3.16 Factor of average annual wage | 3.62 Factor of average annual wage | 10 |
| 2010s | 3.34 Factor of average annual wage | 3.23 Factor of average annual wage | 3.47 Factor of average annual wage | 10 |
| 2020s | 3.12 Factor of average annual wage | 3.08 Factor of average annual wage | 3.22 Factor of average annual wage | 6 |
Countries ranked near Switzerland
- 11 Germany 4.42 Factor of average annual wage compare
- 12 Israel 3.44 Factor of average annual wage compare
- 13 Luxembourg 3.26 Factor of average annual wage compare
- 15 Finland 2.97 Factor of average annual wage compare
- 16 Czechia 2.87 Factor of average annual wage compare
- 17 Canada 2.75 Factor of average annual wage 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 personal income tax (pit) - top statutory and marginal tax rate — top in Switzerland?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Switzerland was 3.08 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Switzerland?
- The highest recorded value was 3.62 Factor of average annual wage in 2000.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Switzerland?
- The lowest recorded value was 3.08 Factor of average annual wage in 2025.
- How does Switzerland rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Switzerland ranks 14th out of 29 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Switzerland?
- Over the last ten years it is down 11.3%. 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 Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
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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