What are the main types of taxes in Switzerland?

Income tax (federal, cantonal, municipal), corporate profit tax, wealth tax, VAT, and federal withholding tax. Others include cantonal inheritance/gift tax, church tax, and excise duties.

Is Switzerland a low-tax country?

It depends. Corporate rates are competitive (e.g., Zug ~11.9%). For individuals, burden varies by canton; high earners in Zurich or Geneva can face 40%+, while Zug/Schwyz are much lower.

What are the deadlines for filing a tax return in Switzerland?

Generally 31 March following the tax year. Most cantons allow online extensions to end of April or later. Check your cantonal tax authority for exact deadlines.

Can I claim tax deductions, and for what?

Yes. Common deductions: commuting, Pillar 2 and Pillar 3a, mortgage interest, childcare, and health insurance (cantonal limits). 2025 3a caps: CHF 7,258 (employees) and CHF 36,288 (self‑employed).

Where can I find a qualified tax consultant in Switzerland?

Use EXPERTsuisse’s member directory, consult your cantonal tax authority for recognised advisors, or engage specialised firms serving expats and international businesses.

How does the three-tier tax system affect my total tax bill?

You pay federal + cantonal + municipal components. Totals vary widely: e.g., around 22% in Zug vs over 40% in Geneva for similar income. Compare combined effective rates.

Are there any special tax regimes for expats or wealthy individuals?

Yes. Lump-sum taxation for wealthy non-working foreigners, based on living expenses. Thresholds vary (e.g., CHF 400,000 Geneva; CHF 150,000 Zug). Not available in Zurich, Schaffhausen, AR, Basel-Landschaft, Basel-Stadt.

08.12.2025 • 22 min read

All types of taxes in Switzerland: complete overview for expats and residents

Switzerland's tax system operates on three distinct levels—federal, cantonal, and municipal—each with its own tax sovereignty.

Taxes in Switzerland

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By Markus Pritzker

Swiss Business Lawyer & Corporate Formation Specialist. Off-counsel at SwissFirma network.

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