NL · EuropeCH · Europe
Netherlands vs Switzerland: tax rates compared
Between the two, Netherlands's income tax rate (49.5%) tops Switzerland's (41.4%) by 8.1pp. 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 | NL | CH | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 41.4% | NL +8.1 pp |
| Corporate Tax | 25.8% | 19.6% | NL +6.2 pp |
| VAT | 21% | 8.1% | NL +12.9 pp |
| Capital Gains Tax | 36% | 0% | NL +36 pplargest gap |
| Crypto Tax | 36% | 0% | NL +36 pp |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | 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 | +8.1 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | 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 | +6.2 pp | Netherlands higher |
Between the two, Netherlands's corporate tax rate (25.8%) tops Switzerland's (19.6%) by 6.2pp. The 201-country average is 22.6%: Netherlands sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +12.9 pp | Netherlands higher |
Between the two, Netherlands's VAT rate (21%) tops Switzerland's (8.1%) by 12.9pp. The 181-country average is 15%: Netherlands sits above it, Switzerland sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +36 pp | Netherlands higher |
Between the two, Netherlands's capital gains tax rate (36%) tops Switzerland's (0%) by 36pp. The 175-country average is 10.3%: Netherlands sits above it, Switzerland sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: Belastingdienst (Dutch Tax and Customs Administration) — "Moet ik aangifte doen en belasting betalen over mijn crypto's?" · as of 2026-01-01 |
| Switzerland | 0% | Source: Swiss Federal Tax Administration (ESTV) — Kryptowährungen: Besteuerung · as of 2026-07-06 |
| Difference | +36 pp | Netherlands higher |
Between the two, Netherlands's crypto tax rate (36%) tops Switzerland's (0%) by 36pp. The 88-country average is 13%: Netherlands sits above it, Switzerland sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · 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 Netherlands's (0%) by 0.9pp. The 193-country average is 0.1%: Netherlands sits below it, Switzerland sits above it.