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Switzerland vs Georgia
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇬🇪 Georgia
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
20%
Flat 20%; political pressure from EU candidacy reforms
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
18%
18% standard
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
15%
15% distribution tax; Pillar Two considerations
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
5–15%
5% dividend; capital gains as income
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
4%
Pension reform; mandatory system maturing
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.

🇬🇪 GeorgiaMunicipal Taxes

Georgia's 64 municipalities (including Tbilisi) have limited independent taxing powers — income tax is nationally set. Municipalities levy property tax (gადასახადი qonebaze) at 0%–1% of market value for individuals and 1% for legal entities. Vehicle annual fees and land tax are also locally determined. Georgia has a simple and low-tax system — it introduced a flat 20% income tax in 2004 and has since maintained competitive rates. The Virtual Zone and Free Industrial Zone regimes offer significant corporate tax exemptions.

⚠️ 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 Georgia: Key Tax Differences (2026)

💰 Income Tax: 🇬🇪 Georgia has a higher top income tax rate (0–11.5% vs 20%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Georgia has a higher consumption tax (2.6–8.1% vs 18%).

🏢 Corporate Tax: 🇬🇪 Georgia offers a lower corporate rate (15% vs 26%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

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All 🇨🇭 Switzerland comparisons →All 🇬🇪 Georgia comparisons →