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Ukraine vs Switzerland
Tax Rate Comparison

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

🇺🇦 Ukraine
vs
🇨🇭 Switzerland
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
18%
Flat 18% + military levy; post-war fiscal reconstruction pending
No change
0–11.5%
Stable; cantonal competition ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
20%
20% VAT stable; reconstruction imports may have special rules
No change
2.6–8.1%
No further increases planned
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18% CIT; reconstruction incentives expected post-conflict
No change
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change

Capital Gains Tax

Capital Gains Tax
18%
18% + applicable military levies
No change
0%
No capital gains tax for private individuals
No change

Social Security & Payroll

Social Security / Payroll
22%
22% ESV; social safety net restructuring post-war
No change
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
State, Regional & Local Taxes

🇺🇦 UkraineLocal Council Taxes

Ukraine's 27 oblasts and the city of Kyiv have limited independent taxing powers — income tax is national. Local councils set rates for land tax (0.01%–3% of normative monetary value), real estate tax (up to 1.5% of minimum wage per sq.m.), and transport tax. Unified tax regimes for entrepreneurs (1–3 groups) are nationally set with simplified rates. Wartime conditions have significantly altered tax collection and enforcement. The simplified system (єдиний податок) covers ~60% of registered entrepreneurs.

🇨🇭 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.

⚠️ 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.

Ukraine vs Switzerland: Key Tax Differences (2026)

💰 Income Tax: 🇺🇦 Ukraine has a higher top income tax rate (18% vs 0–11.5%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Ukraine has a higher consumption tax (20% vs 2.6–8.1%).

🏢 Corporate Tax: 🇺🇦 Ukraine offers a lower corporate rate (18% vs 26%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 18%), benefiting investors.

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