PT · EuropeCH · Europe
Portugal vs Switzerland: tax rates compared
Portugal's income tax rate is 11.6pp higher than Switzerland's (53% vs 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 | PT | CH | Difference |
|---|---|---|---|
| Income Tax | 53% | 41.4% | PT +11.6 pp |
| Corporate Tax | 30.5% | 19.6% | PT +10.9 pp |
| VAT | 23% | 8.1% | PT +14.9 pp |
| Capital Gains Tax | 28% | 0% | PT +28 pplargest gap |
| Crypto Tax | 28% | 0% | PT +28 pp |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 53% | 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 | +11.6 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 30.5% | 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 | +10.9 pp | Portugal higher |
Portugal's corporate tax rate is 10.9pp higher than Switzerland's (30.5% vs 19.6%). The 201-country average is 22.6%: Portugal sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +14.9 pp | Portugal higher |
Portugal's VAT rate is 14.9pp higher than Switzerland's (23% vs 8.1%). The 181-country average is 15%: Portugal sits above it, Switzerland sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +28 pp | Portugal higher |
Portugal's capital gains tax rate is 28pp higher than Switzerland's (28% vs 0%). The 175-country average is 10.3%: Portugal sits above it, Switzerland sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Switzerland | 0% | Source: Swiss Federal Tax Administration (ESTV) — Kryptowährungen: Besteuerung · as of 2026-07-06 |
| Difference | +28 pp | Portugal higher |
Portugal's crypto tax rate is 28pp higher than Switzerland's (28% vs 0%). The 88-country average is 13%: Portugal sits above it, Switzerland sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| 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 Portugal's (0.9% vs 0%). The 193-country average is 0.1%: Portugal sits below it, Switzerland sits above it. Portugal's figure is dated 2026-01-05 and Switzerland's 2025-01-01, so the two rates come from different data vintages.