DE · EuropeCH · Europe
Germany vs Switzerland: tax rates compared
Germany has an income tax rate of 47.5%, 6.1pp above Switzerland's 41.4%. 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 | DE | CH | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 41.4% | DE +6.1 pp |
| Corporate Tax | 30.1% | 19.6% | DE +10.5 pp |
| VAT | 19% | 8.1% | DE +10.9 pp |
| Capital Gains Tax | 25% | 0% | DE +25 pplargest gap |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +6.1 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +10.5 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 10.5pp above Switzerland's 19.6%. The 201-country average is 22.6%: Germany sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +10.9 pp | Germany higher |
Germany has a VAT rate of 19%, 10.9pp above Switzerland's 8.1%. The 181-country average is 15%: Germany sits above it, Switzerland sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +25 pp | Germany higher |
Germany has a capital gains tax rate of 25%, 25pp above Switzerland's 0%. The 175-country average is 10.3%: Germany sits above it, Switzerland sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Switzerland | 0% | Source: Swiss Federal Tax Administration (ESTV) — Kryptowährungen: Besteuerung · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Germany and Switzerland share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Germany's figure is dated 2025-03-06 and Switzerland's 2026-07-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| 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 has a wealth tax rate of 0.9%, 0.9pp above Germany's 0%. The 193-country average is 0.1%: Germany sits below it, Switzerland sits above it. Germany's figure is dated 2026-06-30 and Switzerland's 2025-01-01, so the two rates come from different data vintages.