WorldTax CompareAll Comparisons

Switzerland vs North Macedonia
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇲🇰 North Macedonia
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
10–18%
18% top; accession timeline accelerating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
5–18%
Standard 18% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
10%
10%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~27%
EU social standards harmonization
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.

🇲🇰 North MacedoniaMunicipal Taxes

North Macedonia's 80 municipalities (opštini) levy property tax (0.10%–0.20% of market value), communal fees, and business licences. Skopje, divided into 10 municipalities, has the largest combined tax base. The Public Revenue Office administers national taxes. North Macedonia gained EU candidate status and is progressing toward accession. It has maintained a flat 10% income and corporate tax rate as a competitive attraction. It joined NATO in 2020. The economy relies on manufacturing (auto parts), services, and remittances.

⚠️ 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 North Macedonia: Key Tax Differences (2026)

💰 Income Tax: 🇲🇰 North Macedonia has a higher top income tax rate (0–11.5% vs 10–18%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: North Macedonia has a higher consumption tax (2.6–8.1% vs 5–18%).

🏢 Corporate Tax: 🇲🇰 North Macedonia offers a lower corporate rate (10% vs 26%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

Related Comparisons

🇨🇭 Switzerland vs 🇦🇺 AustraliaTax comparison🇨🇭 Switzerland vs 🇦🇹 AustriaTax comparison🇨🇭 Switzerland vs 🇧🇪 BelgiumTax comparison🇨🇭 Switzerland vs 🇫🇷 FranceTax comparison🇨🇭 Switzerland vs 🇩🇪 GermanyTax comparison🇨🇭 Switzerland vs 🇮🇪 IrelandTax comparison🇨🇭 Switzerland vs 🇮🇹 ItalyTax comparison🇨🇭 Switzerland vs 🇱🇺 LuxembourgTax comparison🇨🇭 Switzerland vs 🇳🇱 NetherlandsTax comparison🇨🇭 Switzerland vs 🇸🇬 SingaporeTax comparison🇨🇭 Switzerland vs 🇪🇸 SpainTax comparison🇨🇭 Switzerland vs 🇦🇪 United Arab EmiratesTax comparison
All 🇨🇭 Switzerland comparisons →All 🇲🇰 North Macedonia comparisons →