WorldTax CompareAll Comparisons

Switzerland vs Estonia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇨🇭 Switzerland
vs
🇪🇪 Estonia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–11.5%
Stable; cantonal competition ongoing
No change
22%
22% national + local supplement; defence spending driving rate increases
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
9–24%
24% standard; defence-driven fiscal pressure
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
22%
22% on distributed profits; retained earnings still 0%
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
22%
22% as income
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~33%
33% social tax maintained; III pillar voluntary pension growing
No change
State, Regional & Local Taxes

🇨🇭 SwitzerlandCantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

🇪🇪 EstoniaLocal Income Tax Supplement

Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings — only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Switzerland vs Estonia: Key Tax Differences (2026)

💰 Income Tax: 🇪🇪 Estonia has a higher top income tax rate (0–11.5% vs 22%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Estonia has a higher consumption tax (2.6–8.1% vs 9–24%).

🏢 Corporate Tax: 🇪🇪 Estonia offers a lower corporate rate (22% vs 26%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 22%), benefiting investors.

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All 🇨🇭 Switzerland comparisons →All 🇪🇪 Estonia comparisons →