FR · EuropeCH · Europe
France vs Switzerland: tax rates compared
Between the two, France's income tax rate (55.4%) tops Switzerland's (41.4%) by 14pp. The 200-country average is 28%: both sit above it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | FR | CH | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 41.4% | FR +14 pp |
| Corporate Tax | 36.1% | 19.6% | FR +16.5 pp |
| VAT | 20% | 8.1% | FR +11.9 pp |
| Capital Gains Tax | 31.4% | 0% | FR +31.4 pplargest gap |
| Crypto Tax | 30% | 0% | FR +30 pp |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +14 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +16.5 pp | France higher |
Between the two, France's corporate tax rate (36.1%) tops Switzerland's (19.6%) by 16.5pp. The 201-country average is 22.6%: France sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +11.9 pp | France higher |
Between the two, France's VAT rate (20%) tops Switzerland's (8.1%) by 11.9pp. The 181-country average is 15%: France sits above it, Switzerland sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +31.4 pp | France higher |
Between the two, France's capital gains tax rate (31.4%) tops Switzerland's (0%) by 31.4pp. The 175-country average is 10.3%: France sits above it, Switzerland sits below it. France's figure is dated 2025-01-01 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| Switzerland | 0% | Source: Swiss Federal Tax Administration (ESTV) — Kryptowährungen: Besteuerung · as of 2026-07-06 |
| Difference | +30 pp | France higher |
Between the two, France's crypto tax rate (30%) tops Switzerland's (0%) by 30pp. The 88-country average is 13%: France sits above it, Switzerland sits below it. France's figure is dated 2024-04-23 and Switzerland's 2026-07-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| 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 |
Between the two, Switzerland's wealth tax rate (0.9%) tops France's (0%) by 0.9pp. The 193-country average is 0.1%: France sits below it, Switzerland sits above it.