Switzerland Corporate Tax Rate (2026)
Switzerland's Corporate Tax Rate: 19.5 % combined statutory rate in 2026, -0.1pp YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.
Data
| Year | % combined statutory rate | YoY Change |
|---|---|---|
| 2026 | 19.5 | -0.1pp |
| 2025 | 19.6 | unchanged |
| 2024 | 19.6 | -0.1pp |
| 2023 | 19.7 | unchanged |
| 2022 | 19.7 | unchanged |
| 2021 | 19.7 | -1.4pp |
| 2020 | 21.1 | unchanged |
| 2019 | 21.1 | unchanged |
| 2018 | 21.1 | unchanged |
| 2017 | 21.1 | unchanged |
| 2016 | 21.1 | unchanged |
| 2015 | 21.1 | unchanged |
| 2014 | 21.1 | unchanged |
| 2013 | 21.1 | -0.1pp |
| 2012 | 21.2 | unchanged |
| 2011 | 21.2 | unchanged |
| 2010 | 21.2 | unchanged |
| 2009 | 21.2 | unchanged |
| 2008 | 21.2 | -0.1pp |
| 2007 | 21.3 | unchanged |
About this Dataset
Switzerland recorded 19.5 % combined statutory rate in 2026. The latest change was -0.1pp. Across 2000–2026 the series ranges from 19.5 % combined statutory rate in 2026 to 24.9 % combined statutory rate in 2000.
This page tracks the combined statutory corporate income tax rate in Switzerland — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone.
Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.