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Switzerland vs Japan
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇯🇵 Japan
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
5–45%
Basic deduction increase for low earners
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
8–10%
No rate change; digital services tax under review
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
~30.62%
Global Minimum Tax applies to large MNCs
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
20.315%
Expanded NISA (tax-free investment) ongoing
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~28.5%
Coverage expansion to part-time workers ongoing
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.

🇯🇵 JapanPrefectural & Municipal Inhabitant Tax

Japan's 47 prefectures levy inhabitant tax (住民税) at a flat 10% on top of national income tax — 4% prefectural + 6% municipal. A reconstruction special income tax of 2.1% of national tax applies through 2037. Property acquisition tax and fixed asset tax (1.4% of assessed value) are levied locally. Large cities impose additional taxes on large businesses.

⚠️ 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 Japan: Key Tax Differences (2026)

💰 Income Tax: 🇯🇵 Japan has a higher top income tax rate (0–11.5% vs 5–45%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Japan has a higher consumption tax (2.6–8.1% vs 8–10%).

🏢 Corporate Tax: 🇨🇭 Switzerland offers a lower corporate rate (26% vs 30.62%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 20.315%), benefiting investors.

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