GG · EuropeCH · Europe
Guernsey vs Switzerland: tax rates compared
Between the two, Switzerland's income tax rate (41.4%) tops Guernsey's (20%) by 21.4pp. The 200-country average is 28%: Guernsey sits below it, Switzerland sits 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 | GG | CH | Difference |
|---|---|---|---|
| Income Tax | 20% | 41.4% | CH +21.4 pplargest gap |
| Corporate Tax | 0% | 19.6% | CH +19.6 pp |
| VAT | 0% | 8.1% | CH +8.1 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −21.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | 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 | −19.6 pp | Switzerland higher |
Between the two, Switzerland's corporate tax rate (19.6%) tops Guernsey's (0%) by 19.6pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | −8.1 pp | Switzerland higher |
Between the two, Switzerland's VAT rate (8.1%) tops Guernsey's (0%) by 8.1pp. The 181-country average is 15%: both sit below it. Guernsey's figure is dated 2025-12-17 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guernsey and Switzerland both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Guernsey's figure is dated 2025-12-17 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| 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 Guernsey's (0%) by 0.9pp. The 193-country average is 0.1%: Guernsey sits below it, Switzerland sits above it.
Not covered for both countries yet: Crypto Tax.