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Zambia vs Switzerland
Tax Rate Comparison

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

🇿🇲 Zambia
vs
🇨🇭 Switzerland
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37.5%
37.5% top; copper boom funding social spending
No change
0–11.5%
Stable; cantonal competition ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
16% stable
No change
2.6–8.1%
No further increases planned
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; energy transition metals (cobalt, copper) driving investment
No change
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change

Capital Gains Tax

Capital Gains Tax
15%
PTT 15% maintained
No change
0%
No capital gains tax for private individuals
No change

Social Security & Payroll

Social Security / Payroll
~10%
NAPSA; pension fund growing with copper sector wages
No change
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
State, Regional & Local Taxes

🇿🇲 ZambiaCouncil & Local Authority Taxes

Zambia's 10 provinces and 117 district councils levy property rates, business levies, and market fees. The Zambia Revenue Authority (ZRA) administers all national taxes. Zambia is a major copper producer — copper revenues and royalties are key fiscal inputs. The country completed an IMF-backed debt restructuring in 2023 after defaulting in 2020. Mineral royalty taxes are significant: copper 5.5% (open cast) to 8.5% (underground). The government has been diversifying the tax base away from mining dependence.

🇨🇭 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.

Zambia vs Switzerland: Key Tax Differences (2026)

💰 Income Tax: 🇿🇲 Zambia has a higher top income tax rate (0–37.5% vs 0–11.5%). 🇨🇭 Switzerland is more favourable for high earners.

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

🏢 Corporate Tax: 🇨🇭 Switzerland offers a lower corporate rate (26% vs 30%), 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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