{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"ch-income-tax-rate","url":"https://apiardata.com/statistics/ch-income-tax-rate","html_url":"https://apiardata.com/statistics/ch-income-tax-rate/","title":"Switzerland Income Tax and Social Contributions (2025)","description":"Switzerland's Income Tax and Social Contributions: 18.1 % of gross earnings (tax + employee contributions) in 2025, +0.1pp YoY.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Switzerland","2025"],"publisher":"OECD","frequency":"Annual","geography":"Switzerland","temporal_coverage":"2000/2025","unit":"% of gross earnings (tax + employee contributions)","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"Switzerland Income Tax and Social Contributions","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/tax-database.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"Switzerland"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"Switzerland (2025)","value":"18.1","unit":"% of gross earnings (tax + employee contributions)","trend":{"direction":"up","value":"+0.1pp YoY"}},{"label":"YoY Change","value":"+0.1pp","unit":"percentage points"},{"label":"Trend","value":"up","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"Switzerland Income Tax and Social Contributions"}],"observation_count":26,"observations":[{"period":"2000","value":17.819867},{"period":"2001","value":17.845468},{"period":"2002","value":17.834189},{"period":"2003","value":17.538058},{"period":"2004","value":17.497956},{"period":"2005","value":17.509985},{"period":"2006","value":17.398632},{"period":"2007","value":17.695499},{"period":"2008","value":17.129386},{"period":"2009","value":17.247476},{"period":"2010","value":17.384097},{"period":"2011","value":17.455759},{"period":"2012","value":17.242838},{"period":"2013","value":17.374156},{"period":"2014","value":16.985787},{"period":"2015","value":16.950962},{"period":"2016","value":17.214222},{"period":"2017","value":17.225216},{"period":"2018","value":17.379294},{"period":"2019","value":17.504946},{"period":"2020","value":17.803104},{"period":"2021","value":18.190676},{"period":"2022","value":18.047723},{"period":"2023","value":18.101587},{"period":"2024","value":18.024402},{"period":"2025","value":18.050111}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% of gross earnings (tax + employee contributions)"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"18.1","yoyChange":"+0.1pp"},{"year":"2024","value":"18.0","yoyChange":"-0.1pp"},{"year":"2023","value":"18.1","yoyChange":"+0.1pp"},{"year":"2022","value":"18.0","yoyChange":"-0.2pp"},{"year":"2021","value":"18.2","yoyChange":"+0.4pp"},{"year":"2020","value":"17.8","yoyChange":"+0.3pp"},{"year":"2019","value":"17.5","yoyChange":"+0.1pp"},{"year":"2018","value":"17.4","yoyChange":"+0.2pp"},{"year":"2017","value":"17.2","yoyChange":"unchanged"},{"year":"2016","value":"17.2","yoyChange":"+0.2pp"},{"year":"2015","value":"17.0","yoyChange":"unchanged"},{"year":"2014","value":"17.0","yoyChange":"-0.4pp"},{"year":"2013","value":"17.4","yoyChange":"+0.2pp"},{"year":"2012","value":"17.2","yoyChange":"-0.3pp"},{"year":"2011","value":"17.5","yoyChange":"+0.1pp"},{"year":"2010","value":"17.4","yoyChange":"+0.2pp"},{"year":"2009","value":"17.2","yoyChange":"+0.1pp"},{"year":"2008","value":"17.1","yoyChange":"-0.6pp"},{"year":"2007","value":"17.7","yoyChange":"+0.3pp"},{"year":"2006","value":"17.4","yoyChange":"-0.1pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"This page tracks the combined personal income tax and employee social security contribution rate in Switzerland for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 18.2 % of gross earnings (tax + employee contributions) in 2021 and reached its lowest recorded value of 17 in 2015. The latest reading of 18.1 in 2025 represents a change of +0.1pp."}]}