Statutory corporate income tax rate in Switzerland
Switzerland: Statutory corporate income tax rate was 21.1% in 2018. ▼ Falling
Statutory corporate income tax rate in Switzerland, 2000–2018
Source: OECD (2019) – processed by Our World in Data. Measured in %.
Analysis
In 2018, statutory corporate income tax rate in Switzerland stood at 21.1%. That is the lowest value across all 19 years on record.
That represents a change of down 0.1% over ten years.
Over the whole period, statutory corporate income tax rate in Switzerland peaked at 24.9% in 2000 and was at its lowest, 21.1%, in 2013.
That places Switzerland 52nd out of 93 countries with data for 2018, putting it in the middle of the range.
The long-run direction has been consistently falling across the 19 years of available data.
Statutory corporate income tax rate in Switzerland, year by year
| Year | % | Change |
|---|---|---|
| 2000 | 24.9% | — |
| 2001 | 24.7% | -0.9% |
| 2002 | 24.4% | -1.1% |
| 2003 | 24.1% | -1.3% |
| 2004 | 24.1% | +0.0% |
| 2005 | 21.3% | -11.5% |
| 2006 | 21.3% | +0.0% |
| 2007 | 21.3% | -0.0% |
| 2008 | 21.2% | -0.7% |
| 2009 | 21.2% | +0.0% |
| 2010 | 21.2% | +0.0% |
| 2011 | 21.2% | +0.0% |
| 2012 | 21.2% | +0.0% |
| 2013 | 21.1% | -0.1% |
| 2014 | 21.1% | +0.0% |
| 2015 | 21.1% | +0.0% |
| 2016 | 21.1% | +0.0% |
| 2017 | 21.1% | +0.0% |
| 2018 | 21.1% | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 22.9% | 21.2% | 24.9% | 10 |
| 2010s | 21.2% | 21.1% | 21.2% | 9 |
Countries ranked near Switzerland
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)
- Services, value added (constant LCU), per capita 62,376 constant LCU per person (2025)
- GDP deflator (base year varies by country), annual growth rate 0.2877 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), annual growth 7.5 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current US$), per unit of GDP 0.9739 current US$ per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current US$), per capita 111,777 current US$ per person (2025)
- Gross value added at basic prices (GVA) (current LCU), annual growth 1.5 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current LCU), per unit of GDP 0.8097 current LCU per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current LCU), per capita 92,926 current LCU per person (2025)
Frequently asked questions
- What is statutory corporate income tax rate in Switzerland?
- Statutory corporate income tax rate in Switzerland was 21.1% in 2018, according to OECD (2019) – processed by Our World in Data.
- What is the highest statutory corporate income tax rate recorded in Switzerland?
- The highest recorded value was 24.9% in 2000.
- What is the lowest statutory corporate income tax rate recorded in Switzerland?
- The lowest recorded value was 21.1% in 2013.
- How does Switzerland rank for statutory corporate income tax rate?
- Switzerland ranks 52nd out of 93 countries with data for 2018.
- Is statutory corporate income tax rate rising or falling in Switzerland?
- Over the last ten years it is down 0.1%. The long-run trend across the full record is falling.
- Where does this Switzerland data come from?
- The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.