Switzerland
CHFSwitzerland has comparatively low taxation, but the cantonal and communal layers — which we don't include — often exceed the federal portion. Federal income tax tops out at 11.5%; combined burden in low-tax cantons like Zug stays under 25%, while Geneva can exceed 40%. Mandatory pension (BVG) is split with the employer.
- Top marginal
- 20%
- Personal allowance
- CHF 14’500
- Employee social
- 6.4%