{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"ch-corporate-tax-rate","url":"https://apiardata.com/statistics/ch-corporate-tax-rate","html_url":"https://apiardata.com/statistics/ch-corporate-tax-rate/","title":"Switzerland Corporate Tax Rate (2026)","description":"Switzerland's Corporate Tax Rate: 19.5 % combined statutory rate in 2026, -0.1pp YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Switzerland","2026"],"publisher":"OECD","frequency":"Annual","geography":"Switzerland","temporal_coverage":"2000/2026","unit":"% combined statutory rate","last_updated":"2026-07-25","last_updated_text":"25 July 2026","data_as_of":"2026","variable_measured":"Switzerland Corporate Tax Rate","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2026"},{"label":"Observations","value":"27"},{"label":"Geography","value":"Switzerland"},{"label":"Last updated","value":"25 July 2026"}],"kpis":[{"label":"Switzerland (2026)","value":"19.5","unit":"% combined statutory rate","trend":{"direction":"down","value":"-0.1pp YoY"}},{"label":"YoY Change","value":"-0.1pp","unit":"percentage points"},{"label":"Trend","value":"down","unit":""},{"label":"Series length","value":"27","unit":"years of data"}],"series":[{"key":"value","label":"Switzerland Corporate Tax Rate"}],"observation_count":27,"observations":[{"period":"2000","value":24.925489},{"period":"2001","value":24.699362},{"period":"2002","value":24.415353},{"period":"2003","value":24.099824},{"period":"2004","value":24.099824},{"period":"2005","value":21.33},{"period":"2006","value":21.33},{"period":"2007","value":21.323279},{"period":"2008","value":21.174438},{"period":"2009","value":21.174438},{"period":"2010","value":21.174438},{"period":"2011","value":21.174438},{"period":"2012","value":21.174438},{"period":"2013","value":21.148581},{"period":"2014","value":21.148581},{"period":"2015","value":21.148581},{"period":"2016","value":21.148581},{"period":"2017","value":21.148581},{"period":"2018","value":21.148581},{"period":"2019","value":21.148581},{"period":"2020","value":21.148581},{"period":"2021","value":19.698516},{"period":"2022","value":19.653352},{"period":"2023","value":19.653352},{"period":"2024","value":19.608138},{"period":"2025","value":19.607821},{"period":"2026","value":19.471871}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% combined statutory rate"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2026","value":"19.5","yoyChange":"-0.1pp"},{"year":"2025","value":"19.6","yoyChange":"unchanged"},{"year":"2024","value":"19.6","yoyChange":"-0.1pp"},{"year":"2023","value":"19.7","yoyChange":"unchanged"},{"year":"2022","value":"19.7","yoyChange":"unchanged"},{"year":"2021","value":"19.7","yoyChange":"-1.4pp"},{"year":"2020","value":"21.1","yoyChange":"unchanged"},{"year":"2019","value":"21.1","yoyChange":"unchanged"},{"year":"2018","value":"21.1","yoyChange":"unchanged"},{"year":"2017","value":"21.1","yoyChange":"unchanged"},{"year":"2016","value":"21.1","yoyChange":"unchanged"},{"year":"2015","value":"21.1","yoyChange":"unchanged"},{"year":"2014","value":"21.1","yoyChange":"unchanged"},{"year":"2013","value":"21.1","yoyChange":"-0.1pp"},{"year":"2012","value":"21.2","yoyChange":"unchanged"},{"year":"2011","value":"21.2","yoyChange":"unchanged"},{"year":"2010","value":"21.2","yoyChange":"unchanged"},{"year":"2009","value":"21.2","yoyChange":"unchanged"},{"year":"2008","value":"21.2","yoyChange":"-0.1pp"},{"year":"2007","value":"21.3","yoyChange":"unchanged"}]},"qa":[{"question":"What does this indicator measure?","answer":"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. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2026. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2026 (27 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 24.9 % combined statutory rate in 2000 and reached its lowest recorded value of 19.5 in 2026. The latest reading of 19.5 in 2026 represents a change of -0.1pp."}]}