WorldTax CompareAll Comparisons

Switzerland vs Maldives
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇲🇻 Maldives
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
0–15%
15% top; tourism revenue recovery
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
8–16%
T-GST 16% maintained; key revenue source
No change

Corporate Tax Rate

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

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
15%
15% via BPT
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~14%
Pension reform; sustainability challenge
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.

🇲🇻 MaldivesIsland Council Taxes

The Maldives has 188 inhabited islands across 26 atolls administered by island and atoll councils. Councils have limited taxing powers — primarily fees for services. The Maldives Inland Revenue Authority (MIRA) administers all national taxes. Tourism dominates the economy (>60% of GDP via resort islands). The Business Profit Tax (BPT) at 15% and the Tourism Goods and Services Tax (T-GST at 16%) are major revenue sources. No personal income tax exists for residents earning under certain thresholds.

⚠️ 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 Maldives: Key Tax Differences (2026)

💰 Income Tax: 🇲🇻 Maldives has a higher top income tax rate (0–11.5% vs 0–15%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Maldives has a higher consumption tax (2.6–8.1% vs 8–16%).

🏢 Corporate Tax: 🇲🇻 Maldives 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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