Switzerland

Paying Taxes in

Switzerland

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Pension fund 4 8.25% gross salaries 9.3
Social Security contributions 2 40 5.05% gross salaries 5.7
Corporate income tax 1 15 21.3% taxable income 4.9
Real estate gains tax 1 45.90% gain 4
Fuel tax 1 CHF 0.7447 per liter fuel consumption 1.6
Mandatory family fund contributions and administrative costs 1 1.2% + 0.5% (admin fee) gross salaries 1.4
Transport Taxes 1 various rates type of truck 1.4
Unemployment insurance contributions 0 paid jointly 1.00% gross salaries 1.1
Tax on interest 0 35.00% interest income 0.9 not included
Capital tax 1 0.1721% taxable capital 0.3
Vehicle tax 1 various rates load capacity 0.2
Environmental tax 1 fixed fee and variable amount on weight 0.1
Stamp duty on insurance contracts 1 2.5-5% insurance premium 0
Value added tax (VAT) 4 8 7.60% value added not included
Totals: 19 63 30.1
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