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Switzerland vs Hong Kong
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇭🇰 Hong Kong
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–11.5%
Stable; cantonal competition ongoing
No change
2–17%
Stable; simple territorial system maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
0%
No VAT
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
8.25–16.5%
Domestic minimum top-up tax (DMTT) for Pillar Two groups
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~10%
MPF review ongoing; voluntary contributions encouraged
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.

🇭🇰 Hong KongNo Sub-Regional Tax Variation

Hong Kong is a Special Administrative Region with a simple, low-tax structure. There are no sub-regional taxes. Profits tax applies only to profits arising in or derived from Hong Kong (territorial basis). Property rates are charged at ~5% of assessed rental value. Estate duty was abolished in 2006. Stamp duty on property has been progressively modified since 2022 to cool/stimulate the market. There is no VAT, capital gains tax, or withholding tax on dividends.

⚠️ 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 Hong Kong: Key Tax Differences (2026)

💰 Income Tax: 🇭🇰 Hong Kong has a higher top income tax rate (0–11.5% vs 2–17%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Switzerland has a higher consumption tax (2.6–8.1% vs 0%).

🏢 Corporate Tax: 🇭🇰 Hong Kong offers a lower corporate rate (16.5% vs 26%), which can influence business location decisions.

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