CN · AsiaCH · Europe
China vs Switzerland: tax rates compared
China's income tax rate is 3.6pp higher than Switzerland's (45% vs 41.4%). The 200-country average is 28%: both sit above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CN | CH | Difference |
|---|---|---|---|
| Income Tax | 45% | 41.4% | CN +3.6 pp |
| Corporate Tax | 25% | 19.6% | CN +5.4 pplargest gap |
| VAT | 13% | 8.1% | CN +4.9 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +3.6 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.4 pp | China higher |
China's corporate tax rate is 5.4pp higher than Switzerland's (25% vs 19.6%). The 201-country average is 22.6%: China sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +4.9 pp | China higher |
China's VAT rate is 4.9pp higher than Switzerland's (13% vs 8.1%). The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
China's capital gains tax rate is identical to Switzerland's — both sit at 0%. The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.9pp higher than China's (0.9% vs 0%). The 193-country average is 0.1%: China sits below it, Switzerland sits above it.
Not covered for both countries yet: Crypto Tax.