[{"data":1,"prerenderedAt":1733},["ShallowReactive",2],{"compare-pair-portugal-vs-switzerland":3,"compare-portugal-switzerland":91},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":43,"flagA":53,"flagB":54,"heroImage":55,"lastUpdated":56,"meta":57,"metaDescription":58,"metaTitle":59,"navigation":60,"path":61,"relatedCompares":62,"seo":69,"stem":70,"verdict":71,"winners":75,"__hash__":90},"compare\u002Fcompare\u002Fportugal-vs-switzerland.md","Portugal vs Switzerland taxes",[9,10,11],"EU lifestyle residents","Founders using Portugal's 19% mainland rate","Close-family succession that fits the stamp-duty exemption",[13,14,15],"High earners with a Swiss permit in a low-tax canton","Investors relying on private movable CGT exemption","Families using cantonal spouse and descendant IHT exemptions",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Portugal is often pitched as the gentler European alternative to Switzerland. On 2026 ordinary rates that is backwards. Portuguese residents pay personal income tax from 12.5% to 48%, plus solidarity for the highest incomes, and employees generally pay 11% social security. The default individual rate on dividends and many securities gains is 28%. Mainland corporate tax is 19%, with municipal and state surtaxes and a 15% SME band on the first EUR 50,000. VAT is 23%. There is no general net wealth tax. IFICI replaced NHR for most new movers and is limited to defined activities.",[20,24,25],{},"Switzerland can be much lighter for the person who actually lives in a competitive canton. Income tax is federal, cantonal and communal. Private movable capital gains are generally exempt. Corporate tax is 8.5% federal plus local profit tax. VAT is 8.1%. The offset is annual cantonal wealth tax and a permit process. Lump-sum taxation is not available everywhere and is not a salary default. Foreign residents without a C permit are often taxed at source.",[20,27,28],{},"Succession is where Portugal looks friendlier on a slide. There is no separate inheritance tax. Spouses, civil partners, descendants and ascendants are exempt from the 10% stamp duty on gratuitous transfers. Other beneficiaries can pay that 10%, and a gift of Portuguese real-estate ownership still carries 0.8% stamp duty even for close family. Swiss inheritance and gift tax are cantonal. In practice spouses are exempt in all cantons and direct descendants are often exempt, which can match or beat the Portuguese close-family result depending on the canton and the heir.",[20,30,31],{},"Choose Switzerland when the permit, commune and wealth-tax cost are acceptable in exchange for private CGT exemption and lower combined rates. Choose Portugal for EU lifestyle and a straightforward 19% company headline, and treat stamp duty, AIMI and IFICI limits as part of the file rather than proof that Portugal is the low-tax Switzerland.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Portugal","portugal","Switzerland","switzerland",null,"md",[],[44,47,50],{"question":45,"answer":46},"Is Portugal or Switzerland better for tax?","Switzerland is usually better for income, private capital gains, company tax and VAT if you can live in a competitive canton. Portugal can be simpler for EU residence and close-family stamp-duty exemptions, but 48% PIT and 28% investment income are not low-tax figures.",{"question":48,"answer":49},"Does Portugal have inheritance tax like Swiss cantons?","Portugal has no separate inheritance tax. It uses stamp duty, with spouses, descendants and ascendants exempt from the 10% gratuitous-transfer charge. Swiss IHT is cantonal and often zero for those same close heirs.",{"question":51,"answer":52},"Does Switzerland tax wealth while Portugal does not?","Switzerland has annual cantonal wealth tax. Portugal has no general net wealth tax, though AIMI can apply to higher-value residential property.","🇵🇹","🇨🇭","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Portugal vs Switzerland tax comparison for 2026. Compare income tax, corporate tax, capital gains, Portuguese stamp duty, Swiss cantonal inheritance tax and VAT.","Portugal vs Switzerland taxes (2026): stamp duty, cantonal IHT and CGT",true,"\u002Fcompare\u002Fportugal-vs-switzerland",[63,66],{"title":64,"path":65},"Germany vs Portugal","\u002Fcompare\u002Fgermany-vs-portugal",{"title":67,"path":68},"Germany vs Switzerland","\u002Fcompare\u002Fgermany-vs-switzerland",{"title":7,"description":22},"compare\u002Fportugal-vs-switzerland",[72,73,74],"Portugal's 2026 personal scale runs from 12.5% to 48% before surcharges, with 28% as the default on many dividends and capital gains and 23% mainland VAT. Switzerland's combined income tax depends on canton and commune, private movable capital gains are generally exempt, and VAT is 8.1%.","Succession is the Portuguese talking point and it is narrower than it sounds. Portugal has no separate inheritance tax; spouses, descendants and ascendants are exempt from 10% stamp duty on gratuitous transfers, but other gifts can face that 10% and property gifts also carry 0.8% stamp duty. Swiss inheritance and gift tax are cantonal, with spouses typically exempt and descendants often exempt.","Choose Switzerland for a genuine permit in a competitive canton, especially for private portfolios. Choose Portugal for EU lifestyle and a 19% mainland company rate, and do not treat stamp-duty exemptions or expired NHR as a Swiss-style CGT holiday.",[76,80,83,86],{"taxType":77,"winner":78,"note":79},"Personal income tax","B","Competitive Swiss cantons are usually below Portugal's 48% top personal rate, though Swiss wealth tax and social insurance still apply.",{"taxType":81,"winner":78,"note":82},"Corporate tax","Swiss federal 8.5% plus local profit tax is typically below Portugal's 19% mainland corporate rate plus possible surtaxes.",{"taxType":84,"winner":78,"note":85},"Capital gains tax","Switzerland generally exempts private movable-asset gains; Portugal's default individual rate is 28%.",{"taxType":87,"winner":88,"note":89},"Inheritance \u002F transfer tax","tie","Portugal uses 10% stamp duty with a close-family exemption and 0.8% on property gifts; Swiss cantonal IHT is often 0% for spouses and descendants but can apply to other heirs.","H_HDDjAtGG8KyBg0Z9ma3u-XclfPB83LCKebsTFYd0Y",{"a":92,"b":723},{"index":93,"details":212},{"id":94,"title":95,"bestFor":96,"body":102,"country":36,"countryFacts":109,"countrySlug":37,"description":106,"excerpt":40,"extension":41,"faqs":115,"flag":53,"heroImage":40,"howItWorks":125,"lastUpdated":129,"meta":130,"metaDescription":131,"metaTitle":132,"navigation":60,"otherTaxes":133,"pageType":164,"path":165,"relatedFormations":166,"relatedGuides":167,"seo":168,"stem":169,"summaryCards":170,"taxBracketSections":189,"taxBrackets":190,"taxRates":191,"taxSlug":40,"taxType":40,"visas":202,"watchOut":203,"__hash__":211},"taxes\u002Fcountry\u002Fportugal\u002Findex.md","Taxes in Portugal",[97,98,99,100,101],"Expats","Founders","Investors","Remote workers","Holding companies",{"type":17,"value":103,"toc":107},[104],[20,105,106],{},"Portugal is a high-visibility EU tax jurisdiction with progressive personal tax, a 19% mainland corporate rate from 2026, property taxes instead of a general wealth tax, and a flat 28% default rate on dividends and many capital gains. The useful planning work is in the exceptions: regional company rates, AIMI thresholds, dividend withholding, treaty relief, and the new 2026-2028 corporate tax reduction schedule.",{"title":33,"searchDepth":34,"depth":34,"links":108},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},"Europe","EUR","79","No","Compliant",[116,119,122],{"question":117,"answer":118},"Is Portugal a low-tax country?","Not generally. Portugal has a competitive EU system in some cases, but the default rules include progressive income tax up to 48%, 19% corporate tax on the mainland, 28% dividend and investment income rates, VAT and social security.",{"question":120,"answer":121},"Does Portugal have wealth or inheritance tax?","Portugal has no general net wealth tax and no inheritance tax, but AIMI property tax and stamp duty on gratuitous transfers can still create a real tax bill.",{"question":123,"answer":124},"What should expats and founders check first?","Check tax residence, NHR or IFICI eligibility, payroll social security, VAT registration, IMI\u002FAIMI on property, treaty relief and whether your income is salary, dividends, capital gains or business income.",[126,127,128],"Portugal is not a low-tax country in the Gulf sense, but it is a structured EU tax system with clear rules. Residents are taxed on worldwide income, non-residents are taxed on Portuguese-source income, and the 2026 personal income tax table runs from 12.5% to 48%, with an additional solidarity rate for the highest incomes.","For companies, the key 2026 headline is the 19% mainland corporate income tax rate, with lower rates in Madeira and the Azores and separate municipal and state surtaxes for larger profits. Portugal also has a 15% SME rate on the first EUR 50,000 in mainland Portugal.","Portugal does not levy a general net wealth tax or inheritance tax, but it does levy IMI property tax, AIMI on higher-value residential property, and stamp duty on most gratuitous transfers outside the direct family exemption. VAT, payroll social security and withholding taxes also matter in day-to-day planning.","May 2026",{},"Portugal tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT, social security and 2026 law changes.","Taxes in Portugal: income, wealth, corporate and dividend tax (2026)",[134,138,142,146,149,152,156,160],{"title":135,"slug":136,"icon":137},"Income tax","income-tax","💼",{"title":139,"slug":140,"icon":141},"Wealth tax","wealth-tax","💰",{"title":143,"slug":144,"icon":145},"Inheritance tax","inheritance-tax","🏛️",{"title":84,"slug":147,"icon":148},"capital-gains-tax","📈",{"title":81,"slug":150,"icon":151},"corporate-tax","🏢",{"title":153,"slug":154,"icon":155},"Dividend tax","dividend-tax","💸",{"title":157,"slug":158,"icon":159},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":161,"slug":162,"icon":163},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Fportugal",[],[],{"title":95,"description":106},"country\u002Fportugal\u002Findex",[171,174,177,180,183,185],{"label":135,"value":172,"note":173},"12.5% - 48%","Progressive PIT",{"label":139,"value":175,"note":176},"0%","No net wealth tax",{"label":81,"value":178,"note":179},"19%","Mainland 2026 rate",{"label":84,"value":181,"note":182},"28%","Property and securities rules",{"label":153,"value":181,"note":184},"Default rate for individuals",{"label":186,"value":187,"note":188},"VAT","23%","Mainland standard rate",[],[],[192,194,196,198,199,200,201],{"label":135,"value":172,"badge":193},"Progressive",{"label":139,"value":195},"0% (AIMI on property)",{"label":143,"value":197},"0% (stamp duty applies instead)",{"label":84,"value":181},{"label":81,"value":178},{"label":153,"value":181},{"label":186,"value":187},[],[204,206,207,208,210],{"Portugal is not tax-free":205},"personal tax, corporate tax, VAT, social security, IMI, AIMI and stamp duty can all apply depending on the asset or activity.","The corporate tax rate is already set to fall from 20% to 19% for 2026, then to 18% in 2027 and 17% in 2028, subject to the enacted schedule.","New applicants can no longer rely on the old NHR regime; the current planning conversation is usually IFICI, transitional reliefs, residence status and foreign-source income rules.",{"Social security and payroll costs are material":209},"employees generally pay 11% and employers 23.75%.","A VAT group regime is scheduled to start on 1 July 2026, which matters for groups with multiple Portuguese entities.","NIj3Sd24C2qeKpKqInwSOK3SAMSq42UvXBO-YGKMhPM",{"income-tax":213,"corporate-tax":327,"capital-gains-tax":408,"dividend-tax":491,"wealth-tax":565,"inheritance-tax":647},{"id":214,"title":215,"bestFor":216,"body":220,"country":36,"countryFacts":227,"countrySlug":37,"description":224,"excerpt":40,"extension":41,"faqs":228,"flag":53,"heroImage":40,"howItWorks":238,"lastUpdated":129,"meta":242,"metaDescription":243,"metaTitle":244,"navigation":60,"otherTaxes":245,"pageType":253,"path":254,"relatedFormations":255,"relatedGuides":256,"seo":257,"stem":258,"summaryCards":259,"taxBracketSections":274,"taxBrackets":275,"taxRates":312,"taxSlug":136,"taxType":135,"visas":320,"watchOut":321,"__hash__":326},"taxes\u002Fcountry\u002Fportugal\u002Fincome-tax.md","Income tax in Portugal",[97,100,217,218,219],"Employees","Contractors","High earners",{"type":17,"value":221,"toc":225},[222],[20,223,224],{},"Portugal income tax is progressive for residents and source-based for non-residents. For 2026, the practical headline is a 12.5% to 48% IRS table, a 25% flat rate for many non-resident earnings, and separate payroll social security contributions that affect take-home pay even when the tax rate looks manageable on paper.",{"title":33,"searchDepth":34,"depth":34,"links":226},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[229,232,235],{"question":230,"answer":231},"Does Portugal tax residents on worldwide income?","Yes. Portugal residents are taxed on worldwide income, while non-residents are taxed only on Portuguese-source income.",{"question":233,"answer":234},"What is the income tax rate in Portugal for 2026?","The 2026 resident IRS table runs from 12.5% to 48%. Non-resident taxable remuneration is generally taxed at 25%.",{"question":236,"answer":237},"Do salaries in Portugal have payroll deductions?","Yes. Employees generally pay 11% social security and employers generally pay 23.75%, on top of any income tax withholding.",[239,240,241],"Portugal taxes resident individuals on worldwide income. The 2026 IRS brackets start at 12.5% and rise to 48%, and an additional solidarity rate can apply at higher income levels.","Non-residents are taxed only on Portuguese-source income, and taxable remuneration is generally subject to a flat 25% rate. Dividends and interest are usually taxed at 28% for residents unless they choose aggregation.","Payroll and social security matter as much as the income tax bands. Employees generally pay 11% and employers 23.75%, while self-employed income can follow simplified or organised-accounting rules depending on turnover and activity.",{},"Portugal income tax guide for residents and non-residents. See the 2026 brackets, 25% non-resident rate, payroll social security and key expat rules.","Portugal income tax: rates, brackets and expat rules (2026)",[246,247,248,249,250,251,252],{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"tax","\u002Fcountry\u002Fportugal\u002Fincome-tax",[],[],{"title":215,"description":224},"country\u002Fportugal\u002Fincome-tax",[260,262,266,270],{"label":77,"value":172,"note":261},"2026 PIT brackets",{"label":263,"value":264,"note":265},"Non-resident rate","25%","Portuguese-source remuneration",{"label":267,"value":268,"note":269},"Employee social security","11%","Payroll deduction",{"label":271,"value":272,"note":273},"Employer social security","23.75%","Standard company rate",[],[276,280,284,288,292,296,300,304,308],{"band":277,"rate":278,"note":279},"Up to EUR 8,342","12.5%","Lowest 2026 bracket",{"band":281,"rate":282,"note":283},"EUR 8,342 to EUR 12,587","15.7%","Second bracket",{"band":285,"rate":286,"note":287},"EUR 12,587 to EUR 17,838","21.2%","Third bracket",{"band":289,"rate":290,"note":291},"EUR 17,838 to EUR 23,089","24.1%","Fourth bracket",{"band":293,"rate":294,"note":295},"EUR 23,089 to EUR 29,397","31.1%","Fifth bracket",{"band":297,"rate":298,"note":299},"EUR 29,397 to EUR 43,090","34.9%","Sixth bracket",{"band":301,"rate":302,"note":303},"EUR 43,090 to EUR 46,566","43.1%","Seventh bracket",{"band":305,"rate":306,"note":307},"EUR 46,566 to EUR 86,634","44.6%","Eighth bracket",{"band":309,"rate":310,"note":311},"Above EUR 86,634","48%","Top marginal rate",[313,314,316,318,319],{"label":77,"value":172,"badge":193},{"label":315,"value":264},"Non-resident employment rate",{"label":317,"value":181},"Dividend and interest income",{"label":267,"value":268},{"label":271,"value":272},[],[322,323,324,325],"The old NHR regime is no longer open to new applicants, so current planning usually centers on IFICI, former-resident relief and treaty residence rules.","Resident individuals can still owe solidarity tax on top of IRS once income crosses the higher thresholds.","Self-employment income may be taxed under simplified or organised accounts rules, and the simplified regime threshold is EUR 200,000 for 2026.","Social security is separate from income tax and can materially affect take-home pay, especially for employees and board members.","9rZRCZSoa9PqkqUInXznOrT9_W1fq7Yev4iiOjvcZ4w",{"id":328,"title":329,"bestFor":330,"body":334,"country":36,"countryFacts":341,"countrySlug":37,"description":338,"excerpt":40,"extension":41,"faqs":342,"flag":53,"heroImage":40,"howItWorks":352,"lastUpdated":129,"meta":357,"metaDescription":358,"metaTitle":359,"navigation":60,"otherTaxes":360,"pageType":253,"path":368,"relatedFormations":369,"relatedGuides":370,"seo":371,"stem":372,"summaryCards":373,"taxBracketSections":387,"taxBrackets":388,"taxRates":389,"taxSlug":150,"taxType":81,"visas":400,"watchOut":401,"__hash__":407},"taxes\u002Fcountry\u002Fportugal\u002Fcorporate-tax.md","Corporate tax in Portugal",[98,101,331,332,333],"SMEs","Regional operators","Multinational groups",{"type":17,"value":335,"toc":339},[336],[20,337,338],{},"Portugal corporate tax is moving downward, but it is still a real EU corporate regime with surtaxes, payroll, VAT and Pillar Two considerations. The 2026 headline is 19% on the mainland, 15% on the first EUR 50,000 for qualifying SMEs, and lower regional rates in Madeira and the Azores.",{"title":33,"searchDepth":34,"depth":34,"links":340},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[343,346,349],{"question":344,"answer":345},"What is the corporate tax rate in Portugal for 2026?","The mainland standard rate is 19% in 2026. Madeira and the Azores have lower standard rates, and SMEs can use a reduced 15% rate on the first EUR 50,000.",{"question":347,"answer":348},"Does Portugal have corporate surtaxes?","Yes. Municipal surtax can apply at up to 1.5%, and state surtax applies at 3%, 5% and 9% on higher profit bands.",{"question":350,"answer":351},"Is Portugal good for holding companies?","It can be, but only after checking participation exemption, withholding tax, substance, VAT and Pillar Two exposure. The headline rate alone is not the whole answer.",[353,354,355],"Portugal taxes resident companies on worldwide income. The 2026 mainland corporate income tax rate is 19%, while Madeira and the Azores have lower standard rates.","SMEs and small-mid-cap companies can use a 15% rate on the first EUR 50,000 of taxable income in mainland Portugal. Larger companies can also face municipal surtax and state surtax, so the effective rate can move well above the headline number.",{"Pillar Two is in force for large groups":356},"Portugal has implemented the global minimum tax regime for groups with consolidated revenue of at least EUR 750 million, so multinational planning needs a second layer beyond the domestic CIT rate.",{},"Portugal corporate tax guide for founders and companies. See the 19% mainland rate, 15% SME rate, surtaxes, regional rates and the 2027-2028 cuts.","Portugal corporate tax: rates, surtaxes and 2026 changes",[361,362,363,364,365,366,367],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fportugal\u002Fcorporate-tax",[],[],{"title":329,"description":338},"country\u002Fportugal\u002Fcorporate-tax",[374,375,379,383],{"label":81,"value":178,"note":179},{"label":376,"value":377,"note":378},"SME rate","15%","First EUR 50,000",{"label":380,"value":381,"note":382},"Municipal surtax","Up to 1.5%","Municipality dependent",{"label":384,"value":385,"note":386},"State surtax","3% - 9%","Larger profits",[],[],[390,393,394,395,396],{"label":391,"value":178,"badge":392},"Standard corporate tax","Mainland 2026",{"label":376,"value":377,"note":378},{"label":380,"value":381},{"label":384,"value":385},{"label":397,"value":398,"note":399},"Madeira \u002F Azores","13.3%","Standard regional rate",[],[402,403,404,406],"The mainland corporate rate is set to fall from 19% in 2026 to 18% in 2027 and 17% in 2028, subject to the enacted schedule.","Municipal surtax varies by municipality, so the effective tax rate can differ across Portugal even before state surtax.",{"The annual return stack still matters":405},"corporate tax return, accounting records, VAT and payroll filings all add compliance cost.","Large groups need to check the global minimum tax regime, not just the domestic CIT rate.","rviQZ5_Mwi9ajFHG9OZKiAML_f9ne80SD8ZnhoVdmME",{"id":409,"title":410,"bestFor":411,"body":414,"country":36,"countryFacts":421,"countrySlug":37,"description":418,"excerpt":40,"extension":41,"faqs":422,"flag":53,"heroImage":40,"howItWorks":432,"lastUpdated":129,"meta":436,"metaDescription":437,"metaTitle":438,"navigation":60,"otherTaxes":439,"pageType":253,"path":447,"relatedFormations":448,"relatedGuides":449,"seo":450,"stem":451,"summaryCards":452,"taxBracketSections":466,"taxBrackets":467,"taxRates":468,"taxSlug":147,"taxType":84,"visas":484,"watchOut":485,"__hash__":490},"taxes\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax.md","Capital gains tax in Portugal",[99,412,413,97,219],"Property owners","Shareholders",{"type":17,"value":415,"toc":419},[416],[20,417,418],{},"Portugal capital gains tax is usually a flat 28% for individuals, but property, securities and residence status can shift the outcome materially. For investors, the biggest practical checks are whether the asset is real estate, whether only half the gain is taxed, and whether a longer holding period unlocks a partial exclusion.",{"title":33,"searchDepth":34,"depth":34,"links":420},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[423,426,429],{"question":424,"answer":425},"What is the capital gains tax rate in Portugal?","The default individual capital gains tax rate is 28%, but property and share-sale exceptions can change the effective rate.",{"question":427,"answer":428},"Are property gains taxed in Portugal?","Yes. For many cases, only 50% of the gain is taxed, and principal-residence reinvestment relief can reduce the bill further.",{"question":430,"answer":431},"Are foreign residents taxed on Portuguese capital gains?","Often yes for Portuguese-source gains, but the exact result depends on the asset type, the seller’s residence and treaty rules.",[433,434,435],"Portugal generally taxes individual capital gains at a flat 28% rate. Residents can sometimes choose to aggregate gains with other income instead, which can be better or worse depending on the taxpayer’s bracket and deductions.","Real estate is special. For many taxpayers, only 50% of the gain from selling Portuguese property is taxed, and principal-residence reinvestment relief can reduce or eliminate the bill when the proceeds are rolled into another eligible home.","Securities also have exceptions. Gains on shares and other securities can be mandatorily aggregated if the assets were held for less than 365 days and taxable income reaches the relevant high-income threshold, while some listed securities and funds can benefit from partial exclusions after longer holding periods.",{},"Portugal capital gains tax guide for property owners and investors. See the 28% default rate, 50% property gain rule, holding-period relief and non-resident exceptions.","Portugal capital gains tax: property, shares and investment rules (2026)",[440,441,442,443,444,445,446],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax",[],[],{"title":410,"description":418},"country\u002Fportugal\u002Fcapital-gains-tax",[453,455,459,462],{"label":84,"value":181,"note":454},"Default PIT rate",{"label":456,"value":457,"note":458},"Property gains","50% taxed","Residents and many non-residents",{"label":460,"value":181,"note":461},"Listed securities","Default rate",{"label":463,"value":464,"note":465},"Long-term relief","10% - 30%","On certain securities and funds",[],[],[469,472,476,480],{"label":470,"value":181,"badge":471},"Default capital gains tax","Flat rate",{"label":473,"value":474,"note":475},"Property gains taxed","50%","Only half of the gain is taxed in many cases",{"label":477,"value":478,"note":479},"Blacklisted jurisdictions","35%","Higher rate can apply",{"label":481,"value":482,"note":483},"Non-resident Portuguese securities","0% \u002F 28%","Depends on the asset and exception",[],[486,487,488,489],"The 28% headline rate does not tell the full story because property, shares, holding periods and residence status can all change the tax base.","Gains on listed securities and investment funds can qualify for partial exclusions after longer holding periods, which is a useful 2026 planning point.","If you are resident outside Portugal, your home country may still tax the gain even when Portugal does not.","For Portuguese property, check both capital gains tax and any property transfer or stamp duty effects.","AhNU8_Anl-awvu0mufnNMHj0p_rcqV2C_J2etoqsitE",{"id":492,"title":493,"bestFor":494,"body":495,"country":36,"countryFacts":502,"countrySlug":37,"description":499,"excerpt":40,"extension":41,"faqs":503,"flag":53,"heroImage":40,"howItWorks":513,"lastUpdated":129,"meta":517,"metaDescription":518,"metaTitle":519,"navigation":60,"otherTaxes":520,"pageType":253,"path":528,"relatedFormations":529,"relatedGuides":530,"seo":531,"stem":532,"summaryCards":533,"taxBracketSections":546,"taxBrackets":547,"taxRates":548,"taxSlug":154,"taxType":153,"visas":558,"watchOut":559,"__hash__":564},"taxes\u002Fcountry\u002Fportugal\u002Fdividend-tax.md","Dividend tax in Portugal",[99,413,101,97,98],{"type":17,"value":496,"toc":500},[497],[20,498,499],{},"Portugal dividend tax is straightforward on paper and detail-heavy in practice. The default rate for individuals is 28%, but withholding tax, treaty relief, aggregation choices and foreign tax credits can all affect the final result.",{"title":33,"searchDepth":34,"depth":34,"links":501},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[504,507,510],{"question":505,"answer":506},"Does Portugal tax dividends?","Yes. The default rate for individuals is 28%, although residents can sometimes elect to aggregate the income with other taxable income.",{"question":508,"answer":509},"What is the withholding tax on Portuguese dividends?","Portuguese-source dividends are generally subject to 25% withholding tax, subject to treaty or EU relief where available.",{"question":511,"answer":512},"Are foreign dividends taxed in Portugal?","Usually yes, as investment income, at the same 28% default rate for residents, with foreign tax credit relief in some cases.",[514,515,516],"Portugal generally taxes dividends received by individuals at a flat 28% rate. Residents can choose aggregation in some cases, which may help if the taxpayer’s overall rate is lower or if foreign tax credits are available.","Portuguese companies generally withhold 25% on dividends, but the withholding can be reduced or eliminated by treaty or EU rules in eligible cases. For non-residents, the withholding often functions as the final Portuguese tax.","Foreign dividends are also usually taxed in Portugal as investment income, so cross-border shareholders need to check both source-country withholding and the Portuguese residence tax position.",{},"Portugal dividend tax guide for shareholders and investors. See the 28% individual rate, 25% withholding tax, foreign dividend treatment and treaty relief.","Portugal dividend tax: withholding tax and investor rules (2026)",[521,522,523,524,525,526,527],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fportugal\u002Fdividend-tax",[],[],{"title":493,"description":499},"country\u002Fportugal\u002Fdividend-tax",[534,536,539,542],{"label":153,"value":181,"note":535},"Default individual rate",{"label":537,"value":264,"note":538},"Dividend withholding tax","Portuguese-source dividends",{"label":540,"value":181,"note":541},"Foreign dividends","Usually taxed as investment income",{"label":543,"value":544,"note":545},"Annual IRS return","Yes","Often required",[],[],[549,552,554,556],{"label":550,"value":181,"badge":551},"Individual dividend tax","Default flat rate",{"label":553,"value":264},"Portuguese withholding tax",{"label":555,"value":181},"Foreign dividend tax",{"label":477,"value":478,"note":557},"Can apply in some cases",[],[560,561,562,563],"A 25% withholding rate does not always equal the final tax bill because treaty relief and credit rules can change the outcome.","If you are resident outside Portugal, your home country may still tax the dividend even when Portugal does not.","Dividends are separate from salary and board remuneration, which can be subject to different withholding and social security rules.","For Portuguese companies, dividend distribution still needs proper corporate approvals and distributable profits.","J7JDXTFga1GqS6YJO3nZGwysSLPBYcR61L2Bf3trz_o",{"id":566,"title":567,"bestFor":568,"body":570,"country":36,"countryFacts":577,"countrySlug":37,"description":574,"excerpt":40,"extension":41,"faqs":578,"flag":53,"heroImage":40,"howItWorks":588,"lastUpdated":129,"meta":592,"metaDescription":593,"metaTitle":594,"navigation":60,"otherTaxes":595,"pageType":253,"path":603,"relatedFormations":604,"relatedGuides":605,"seo":606,"stem":607,"summaryCards":608,"taxBracketSections":624,"taxBrackets":625,"taxRates":626,"taxSlug":140,"taxType":139,"visas":640,"watchOut":641,"__hash__":646},"taxes\u002Fcountry\u002Fportugal\u002Fwealth-tax.md","Wealth tax in Portugal",[99,569,219,412,97],"Family offices",{"type":17,"value":571,"toc":575},[572],[20,573,574],{},"Portugal does not impose a broad net wealth tax. The practical planning issue is property: IMI applies to real estate, and AIMI adds an extra annual charge on higher-value residential holdings and building land. For high-net-worth individuals, Portugal wealth tax planning is usually property tax planning in disguise.",{"title":33,"searchDepth":34,"depth":34,"links":576},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[579,582,585],{"question":580,"answer":581},"Does Portugal have a wealth tax?","Portugal does not have a general net wealth tax. The main property-based charge is AIMI, plus annual IMI on real estate.",{"question":583,"answer":584},"What is AIMI in Portugal?","AIMI is an additional property tax that applies to certain urban residential property and building land after a EUR 600,000 individual deduction, or EUR 1.2 million for joint filers.",{"question":586,"answer":587},"Are shares and bank balances taxed as wealth?","Not under a general wealth tax regime. Portugal’s recurring annual tax focus is mainly on property rather than financial assets.",[589,590,591],"Portugal has no general annual tax on a person’s worldwide net worth. Cash, listed securities, private company shares and foreign assets are not subject to a broad wealth tax just because they exist.","The relevant Portugal wealth tax concept is property-based. IMI is an annual municipal property tax, and AIMI is an additional tax on the taxable value of certain urban residential properties and building land, with deductions of EUR 600,000 for individuals or EUR 1.2 million for joint filers.","AIMI is charged at 0.7% for individuals and undivided inheritances and 0.4% for companies, with higher marginal rates above EUR 1 million and EUR 2 million for individuals. Property in tax-haven structures can be taxed at 7.5%.",{},"Portugal wealth tax guide for investors and property owners. See the no-net-wealth-tax position, AIMI thresholds, IMI rates and 2026 property tax rules.","Portugal wealth tax: AIMI, property tax and net worth rules (2026)",[596,597,598,599,600,601,602],{"title":135,"slug":136,"icon":137},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fportugal\u002Fwealth-tax",[],[],{"title":567,"description":574},"country\u002Fportugal\u002Fwealth-tax",[609,612,616,620],{"label":610,"value":175,"note":611},"Net wealth tax","No broad net worth tax",{"label":613,"value":614,"note":615},"AIMI","0.7% \u002F 0.4%","Property-based levy",{"label":617,"value":618,"note":619},"Individual threshold","EUR 600,000","EUR 1.2m for joint filing",{"label":621,"value":622,"note":623},"Company property rate","0.4%","On relevant urban property",[],[],[627,629,632,634,637],{"label":610,"value":175,"badge":628},"None",{"label":630,"value":631},"AIMI for individuals","0.7%",{"label":633,"value":622},"AIMI for companies",{"label":635,"value":636},"AIMI for tax havens","7.5%",{"label":638,"value":639},"IMI urban property","0.3% - 0.45%",[],[642,643,644,645],"AIMI is not a classic wealth tax, but it can feel like one if you own high-value Portuguese property.","IMI rates vary by municipality, so property tax bills can differ materially from one location to another.","Some exemptions and reductions apply, especially for lower-value main homes, forestry land and qualifying rehabilitation projects.","Foreign tax residence can still make your assets taxable elsewhere even when Portugal does not impose a net wealth tax.","JzR55WhJT8S1CscjNmAgHNcDMM4Q0ndT7DLhV5WIrro",{"id":648,"title":649,"bestFor":650,"body":653,"country":36,"countryFacts":660,"countrySlug":37,"description":657,"excerpt":40,"extension":41,"faqs":661,"flag":53,"heroImage":40,"howItWorks":671,"lastUpdated":129,"meta":675,"metaDescription":676,"metaTitle":677,"navigation":60,"otherTaxes":678,"pageType":253,"path":686,"relatedFormations":687,"relatedGuides":688,"seo":689,"stem":690,"summaryCards":691,"taxBracketSections":706,"taxBrackets":707,"taxRates":708,"taxSlug":144,"taxType":143,"visas":716,"watchOut":717,"__hash__":722},"taxes\u002Fcountry\u002Fportugal\u002Finheritance-tax.md","Inheritance tax in Portugal",[651,97,99,652,412],"Families","Estate planners",{"type":17,"value":654,"toc":658},[655],[20,656,657],{},"Portugal does not have a standalone inheritance tax, but it does tax many gratuitous transfers through stamp duty. In practice, that means estate planning still matters: family exemptions help, but the legal and filing steps around property, bank accounts and company shares can still create friction.",{"title":33,"searchDepth":34,"depth":34,"links":659},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[662,665,668],{"question":663,"answer":664},"Does Portugal have inheritance tax?","No separate inheritance tax. Most gratuitous transfers are instead taxed under stamp duty, with important exemptions for spouses, descendants and ascendants.",{"question":666,"answer":667},"What is the tax rate on gifts in Portugal?","The general stamp duty rate on free transfers is 10%. Close family are exempt from that 10% duty, but gifts of Portuguese real-estate ownership still carry 0.8% stamp duty.",{"question":669,"answer":670},"Do I still need an estate plan in Portugal?","Yes. Even without a classic inheritance tax, wills, succession rules and asset transfer procedures still matter for Portuguese property, bank accounts and company interests.",[672,673,674],"Portugal does not levy a standalone inheritance tax or estate tax. Instead, gratuitous transfers are generally charged under stamp duty, and the transfer must be reported to the Tax Authority when there is property to be transferred.","The main exemption covers the spouse or civil partner, descendants and ascendants for the 10% free-transfer duty. For other beneficiaries, the standard rate is 10%. A gift of Portuguese real-estate ownership also carries 0.8% stamp duty, including when the recipient is close family.","Succession is not just a tax issue. Wills, heirship rules, bank account access, property deeds and company share transfers can all delay the practical transfer of assets even when the tax charge is limited.",{},"Portugal inheritance tax guide for families and expats. See the no estate tax position, 10% stamp duty on gifts, family exemptions and filing rules.","Portugal inheritance tax: stamp duty, gifts and estate rules (2026)",[679,680,681,682,683,684,685],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fportugal\u002Finheritance-tax",[],[],{"title":649,"description":657},"country\u002Fportugal\u002Finheritance-tax",[692,694,698,702],{"label":143,"value":175,"note":693},"No separate estate tax",{"label":695,"value":696,"note":697},"Stamp duty on gifts","10%","Most gratuitous transfers",{"label":699,"value":700,"note":701},"Family exemption","10% exempt","0.8% still applies to property gifts",{"label":703,"value":704,"note":705},"Filing deadline","3 months","After death or donation",[],[],[709,710,712],{"label":143,"value":175,"badge":628},{"label":711,"value":696},"Stamp duty on free transfers",{"label":713,"value":714,"note":715},"Spouse \u002F descendants \u002F ascendants","0% \u002F 0.8%","0.8% on property gifts",[],[718,719,720,721],"A no-inheritance-tax headline does not remove the need for a will, especially if you own Portuguese property, bank accounts or company shares.","The death or gift report must be filed within the third month after the month in which the transfer or death occurred.","Direct family exemptions remove the 10% free-transfer duty, but do not remove the 0.8% stamp duty on gifts of real-estate ownership.","Foreign heirs may still face tax or reporting obligations in their own country.","htoKDjXXkY2Bp7MeIslCA9k3_YD7Ff-E101K70j-tis",{"index":724,"details":882},{"id":725,"title":726,"bestFor":727,"body":729,"country":38,"countryFacts":815,"countrySlug":39,"description":733,"excerpt":40,"extension":41,"faqs":818,"flag":54,"heroImage":40,"howItWorks":828,"lastUpdated":129,"meta":832,"metaDescription":833,"metaTitle":834,"navigation":60,"otherTaxes":835,"pageType":164,"path":844,"relatedFormations":845,"relatedGuides":846,"seo":847,"stem":848,"summaryCards":849,"taxBracketSections":860,"taxBrackets":861,"taxRates":862,"taxSlug":40,"taxType":40,"visas":875,"watchOut":876,"__hash__":881},"taxes\u002Fcountry\u002Fswitzerland\u002Findex.md","Taxes in Switzerland",[219,99,569,728,97],"Executives",{"type":17,"value":730,"toc":812},[731,734,739],[20,732,733],{},"Switzerland is a multi-layer tax system, not a flat-tax jurisdiction. The planning work is mostly about canton choice, source taxation, social security, withholding tax, and whether a payment is taxed as income, wealth, profit or a cantonal property gain.",[735,736,738],"h2",{"id":737},"tax-info-at-a-glance","Tax info at a glance",[740,741,742,758],"table",{},[743,744,745],"thead",{},[746,747,748,752,755],"tr",{},[749,750,751],"th",{},"Tax",[749,753,754],{},"Federal rule",[749,756,757],{},"Cantonal \u002F communal angle",[759,760,761,772,782,792,802],"tbody",{},[746,762,763,766,769],{},[764,765,135],"td",{},[764,767,768],{},"Progressive direct federal tax applies nationwide",[764,770,771],{},"Cantons and communes add their own progressive or flat-rate taxes",[746,773,774,776,779],{},[764,775,139],{},[764,777,778],{},"No federal wealth tax",[764,780,781],{},"All cantons levy wealth tax, and many communes add a multiplier",[746,783,784,786,789],{},[764,785,81],{},[764,787,788],{},"8.5% on profit after tax",[764,790,791],{},"Overall effective burden usually varies by canton and commune",[746,793,794,796,799],{},[764,795,153],{},[764,797,798],{},"35% withholding on Swiss-source investment income",[764,800,801],{},"Usually refundable or creditable if reported correctly",[746,803,804,806,809],{},[764,805,186],{},[764,807,808],{},"8.1% standard rate",[764,810,811],{},"2.6% reduced rate and 3.8% lodging rate also apply",{"title":33,"searchDepth":34,"depth":34,"links":813},[814],{"id":737,"depth":34,"text":738},{"region":110,"currency":816,"taxTreaties":817,"euBlacklist":113,"fatfStatus":114},"CHF","Extensive",[819,822,825],{"question":820,"answer":821},"Is Switzerland a low-tax country?","It depends on the canton and on the type of tax. Switzerland can be very competitive for some companies and high earners, but there is no nationwide flat low-tax regime because income, wealth and profit taxes vary by canton and commune.",{"question":823,"answer":824},"Which taxes apply in Switzerland?","The main taxes to check are direct federal tax, cantonal and communal income tax, wealth tax, corporate profit and capital taxes, VAT, withholding tax, and cantonal inheritance, gift and property gains taxes.",{"question":826,"answer":827},"Is Switzerland good for expats and founders?","It can be, especially if residence, payroll, canton choice and substance are planned carefully. The right answer depends on source-tax status, social security, health insurance, banking and whether the person or company is truly based in Switzerland.",[829,830,831],"Switzerland taxes people and companies at three levels: federal, cantonal and communal. The direct federal tax applies to personal income and company profits, while cantons and communes add their own income, wealth, profit, capital and property-related taxes.","Residents usually file an annual return, and electronic filing has been possible in all cantons since 2024. Foreign residents without a C permit are often taxed at source on salary, while payroll also needs to account for AVS\u002FAI\u002FAPG, unemployment insurance, pension contributions and mandatory health insurance.","There is no federal inheritance or gift tax, but most cantons levy both. Swiss dividends and bank interest are often hit by 35% withholding tax, which is usually refundable or creditable if declared correctly. VAT is 8.1% on the standard rate, and large multinational groups remain in scope for the OECD minimum tax regime.",{},"Switzerland tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT and withholding tax.","Taxes in Switzerland: income, wealth, corporate and dividend tax (2026)",[836,837,838,839,840,841,842,843],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fswitzerland",[],[],{"title":726,"description":733},"country\u002Fswitzerland\u002Findex",[850,852,854,857],{"label":135,"value":193,"note":851},"Federal + cantonal + communal",{"label":139,"value":853,"note":778},"Cantonal",{"label":81,"value":855,"note":856},"8.5% + local","Federal profit tax plus cantonal\u002Fcommunal taxes",{"label":84,"value":858,"note":859},"Usually 0%","Private movable assets",[],[],[863,864,866,867,869,871,873],{"label":135,"value":193},{"label":139,"value":865},"Cantonal \u002F communal",{"label":143,"value":865},{"label":84,"value":868},"0% on private movable assets",{"label":81,"value":870},"8.5% federal + local",{"label":153,"value":872},"35% withholding",{"label":186,"value":874},"8.1%",[],[877,878,879,880],"Switzerland is not a one-rate country. Your canton, commune, marital status and, in some places, church affiliation can materially change the bill.","The federal individual taxation law was approved on 8 March 2026. The practical impact depends on the later implementation steps, especially at cantonal level.","Tax at source mainly affects foreign residents without a C permit, but source-taxed people can still need an ordinary return in some cases.","The 35% withholding tax on dividends and interest is often a cash-flow issue first, because refunds normally follow proper reporting.","uTPOc5E7NzoYxxsln-BRfWod-tMpFeM1_rJMNgcch7k",{"income-tax":883,"corporate-tax":1062,"capital-gains-tax":1201,"dividend-tax":1337,"wealth-tax":1466,"inheritance-tax":1593},{"id":884,"title":885,"bestFor":886,"body":888,"country":38,"countryFacts":960,"countrySlug":39,"description":892,"excerpt":40,"extension":41,"faqs":961,"flag":54,"heroImage":40,"howItWorks":971,"lastUpdated":129,"meta":976,"metaDescription":977,"metaTitle":978,"navigation":60,"otherTaxes":979,"pageType":253,"path":987,"relatedFormations":988,"relatedGuides":989,"seo":990,"stem":991,"summaryCards":992,"taxBracketSections":1005,"taxBrackets":1006,"taxRates":1043,"taxSlug":136,"taxType":135,"visas":1055,"watchOut":1056,"__hash__":1061},"taxes\u002Fcountry\u002Fswitzerland\u002Fincome-tax.md","Income tax in Switzerland",[219,97,728,887,98],"Cross-border workers",{"type":17,"value":889,"toc":957},[890,893,897],[20,891,892],{},"Switzerland does not have one uniform income tax rate. The real planning questions are canton choice, source tax status, deductible costs, social security and whether a payment is salary, business income, pension income or investment income.",[735,894,896],{"id":895},"tax-brackets-and-key-rules","Tax brackets and key rules",[740,898,899,912],{},[743,900,901],{},[746,902,903,906,909],{},[749,904,905],{},"Level",[749,907,908],{},"Rate",[749,910,911],{},"Notes",[759,913,914,925,935,946],{},[746,915,916,919,922],{},[764,917,918],{},"Direct federal tax",[764,920,921],{},"Progressive, up to 11.5%",[764,923,924],{},"2026 federal table; married taxpayers and single taxpayers with minor children use a separate schedule",[746,926,927,930,932],{},[764,928,929],{},"Zurich cantonal tax",[764,931,193],{},[764,933,934],{},"Municipal multipliers and church tax can lift the effective bill",[746,936,937,940,943],{},[764,938,939],{},"Geneva cantonal tax",[764,941,942],{},"Progressive, continuous scale",[764,944,945],{},"Communal multipliers matter a lot in Geneva",[746,947,948,951,954],{},[764,949,950],{},"Tax at source",[764,952,953],{},"Varies by canton",[764,955,956],{},"Common for foreign residents without a C permit; annual filing can still apply above CHF 120,000 gross employment income",{"title":33,"searchDepth":34,"depth":34,"links":958},[959],{"id":895,"depth":34,"text":896},{"region":110,"currency":816,"taxTreaties":817,"euBlacklist":113,"fatfStatus":114},[962,965,968],{"question":963,"answer":964},"Do foreigners pay income tax in Switzerland?","Often yes. Foreign residents without a C permit are usually taxed at source on salary, while others file an ordinary return. The exact treatment depends on residence status, canton and whether the income is employment, self-employment or investment income.",{"question":966,"answer":967},"Is salary taxed in Switzerland?","Yes. Salary is taxed as ordinary income at federal, cantonal and communal level, and employees also need to account for social security deductions and other payroll items.",{"question":969,"answer":970},"Can I file my Swiss tax return online?","Yes. Since 2024, electronic filing has been possible in all cantons.",[972,973,974,975],"Switzerland taxes personal income at three levels: federal, cantonal and communal. Your total bill depends heavily on where you live, your marital status, church tax rules where applicable and the deductions available in your canton.","Employees receive a salary certificate and usually report gross salary, bonuses and taxable benefits in the annual return. Foreign residents who do not hold a C permit are often taxed at source, and the tariff is set by the cantons.","Income tax also covers self-employment income, pensions, rental income and most investment income. Private capital gains on movable assets are generally tax-free, but professional securities trading can turn gains into taxable income.","Social security contributions, mandatory health insurance and cantonal deductions can change the real burden more than the headline rate. The federal individual taxation law was approved in March 2026, but the practical effect will depend on later implementation.",{},"Switzerland income tax guide for expats and residents. See how federal, cantonal and communal income tax works, plus source tax, salary certificates and 2026 reforms.","Switzerland income tax: rates, source tax and residency rules (2026)",[980,981,982,983,984,985,986],{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fswitzerland\u002Fincome-tax",[],[],{"title":885,"description":892},"country\u002Fswitzerland\u002Fincome-tax",[993,995,998,1001],{"label":77,"value":193,"note":994},"Progressive rates",{"label":996,"value":953,"note":997},"Highest bracket","Commune matters too",{"label":950,"value":999,"note":1000},"Common","Mainly non-C permit residents",{"label":1002,"value":1003,"note":1004},"Tax return","Annual","Electronic filing available",[],[1007,1010,1014,1018,1021,1024,1027,1030,1033,1036,1039],{"band":1008,"rate":175,"note":1009},"Up to CHF 15,200","2026 direct federal tax schedule for a person living alone.",{"band":1011,"rate":1012,"note":1013},"CHF 15,200 to CHF 33,200","0.77%","Direct federal tax only; cantonal and communal taxes are excluded.",{"band":1015,"rate":1016,"note":1017},"CHF 33,200 to CHF 43,500","CHF 138.60 + 0.88%","Fixed federal tax plus the marginal rate on the excess over the lower limit.",{"band":1019,"rate":1020,"note":1017},"CHF 43,500 to CHF 58,000","CHF 229.24 + 2.64%",{"band":1022,"rate":1023,"note":1017},"CHF 58,000 to CHF 76,100","CHF 612.04 + 2.97%",{"band":1025,"rate":1026,"note":1017},"CHF 76,100 to CHF 82,000","CHF 1,149.61 + 5.94%",{"band":1028,"rate":1029,"note":1017},"CHF 82,000 to CHF 108,800","CHF 1,500.07 + 6.60%",{"band":1031,"rate":1032,"note":1017},"CHF 108,800 to CHF 141,500","CHF 3,268.87 + 8.80%",{"band":1034,"rate":1035,"note":1017},"CHF 141,500 to CHF 184,900","CHF 6,146.47 + 11%",{"band":1037,"rate":1038,"note":1017},"CHF 184,900 to CHF 793,300","CHF 10,920.47 + 13.2%",{"band":1040,"rate":1041,"note":1042},"Above CHF 793,300","CHF 91,284.95 + 11.5%","Continuation of the 2026 direct federal table for higher income; cantonal and communal taxes are excluded.",[1044,1045,1048,1050,1053],{"label":918,"value":193},{"label":1046,"value":1047},"Cantonal \u002F communal tax","Varies",{"label":1049,"value":953},"Source tax",{"label":1051,"value":1052},"Salary certificate","Required",{"label":1054,"value":858},"Private movable capital gains",[],[1057,1058,1059,1060],"Tax at source mainly concerns foreign residents without a C permit, but source-taxed people can still have to file a return in some cases.","Salary certificates, pension deductions and 3rd pillar contributions matter, so the withholding amount is not the same as the final tax burden.","The federal individual taxation reform approved in March 2026 is a major future change for married couples and should be tracked until implementation.","If you claim lump-sum taxation, the canton will still look closely at residence, gainful activity and minimum tax base rules.","_W72dMDiES-uKnFyO7VGtFlWX2VQu8PvCogssgzIPto",{"id":1063,"title":1064,"bestFor":1065,"body":1067,"country":38,"countryFacts":1144,"countrySlug":39,"description":1071,"excerpt":40,"extension":41,"faqs":1145,"flag":54,"heroImage":40,"howItWorks":1155,"lastUpdated":129,"meta":1159,"metaDescription":1160,"metaTitle":1161,"navigation":60,"otherTaxes":1162,"pageType":253,"path":1170,"relatedFormations":1171,"relatedGuides":1172,"seo":1173,"stem":1174,"summaryCards":1175,"taxBracketSections":1184,"taxBrackets":1185,"taxRates":1186,"taxSlug":150,"taxType":81,"visas":1194,"watchOut":1195,"__hash__":1200},"taxes\u002Fcountry\u002Fswitzerland\u002Fcorporate-tax.md","Corporate tax in Switzerland",[101,98,332,99,1066],"MNE groups",{"type":17,"value":1068,"toc":1141},[1069,1072,1076],[20,1070,1071],{},"Switzerland's company tax picture is good for planning, but it is not simple. The key variables are canton, commune, capital tax, withholding tax on distributions and whether Pillar Two applies.",[735,1073,1075],{"id":1074},"tax-info-by-layer","Tax info by layer",[740,1077,1078,1090],{},[743,1079,1080],{},[746,1081,1082,1085,1088],{},[749,1083,1084],{},"Layer",[749,1086,1087],{},"2026 rule",[749,1089,911],{},[759,1091,1092,1102,1112,1122,1133],{},[746,1093,1094,1097,1099],{},[764,1095,1096],{},"Federal CIT",[764,1098,788],{},[764,1100,1101],{},"Roughly 7.83% on profit before tax",[746,1103,1104,1107,1109],{},[764,1105,1106],{},"Cantonal \u002F communal CIT",[764,1108,953],{},[764,1110,1111],{},"Overall maximum CIT is about 11.9% to 20.5% before tax",[746,1113,1114,1117,1119],{},[764,1115,1116],{},"Capital tax",[764,1118,853],{},[764,1120,1121],{},"No federal capital tax",[746,1123,1124,1127,1130],{},[764,1125,1126],{},"Pillar Two",[764,1128,1129],{},"15% minimum tax",[764,1131,1132],{},"Only for in-scope large multinational groups",[746,1134,1135,1137,1139],{},[764,1136,186],{},[764,1138,808],{},[764,1140,811],{},{"title":33,"searchDepth":34,"depth":34,"links":1142},[1143],{"id":1074,"depth":34,"text":1075},{"region":110,"currency":816,"taxTreaties":817,"euBlacklist":113,"fatfStatus":114},[1146,1149,1152],{"question":1147,"answer":1148},"Does Switzerland have corporate tax?","Yes. Company profits are taxed at federal, cantonal and communal level, with the effective burden depending on where the company is based.",{"question":1150,"answer":1151},"What is the minimum tax in Switzerland?","Large multinational groups in scope of Pillar Two face a 15% minimum tax framework. Smaller Swiss companies are not in that regime.",{"question":1153,"answer":1154},"Is Switzerland good for companies?","It can be, especially for substance-backed businesses and holdings. The right canton, VAT profile, payroll costs and minimum-tax exposure still need to be checked carefully.",[1156,1157,1158],"Swiss companies pay profit tax at federal, cantonal and communal level, and many cantons also levy capital tax. The effective rate therefore depends on the legal seat, the commune and the company's facts.","Switzerland remains competitive, but it is not a zero-tax regime for companies. VAT, payroll charges, stamp duties and sector-specific taxes can still matter, and domestic distributions can trigger 35% withholding tax.","Large multinational enterprise groups with consolidated revenue of at least EUR 750 million are subject to Switzerland's minimum taxation framework. The domestic top-up tax started in 2024, the income inclusion rule started on 1 January 2025, and 2026 guidance continues to cover reporting mechanics.",{},"Switzerland corporate tax guide for companies and founders. See how federal, cantonal and communal taxes work, plus capital tax, VAT, withholding tax and Pillar Two.","Switzerland corporate tax: company rates, capital tax and Pillar Two (2026)",[1163,1164,1165,1166,1167,1168,1169],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fswitzerland\u002Fcorporate-tax",[],[],{"title":1064,"description":1071},"country\u002Fswitzerland\u002Fcorporate-tax",[1176,1177,1179,1182],{"label":81,"value":953,"note":851},{"label":1116,"value":853,"note":1178},"Charged separately in many cantons",{"label":1180,"value":377,"note":1181},"Minimum tax","Large MNE groups only",{"label":186,"value":874,"note":1183},"Federal consumption tax",[],[],[1187,1189,1190,1192,1193],{"label":1188,"value":870},"Corporate profit tax",{"label":1116,"value":853},{"label":1191,"value":377},"Domestic minimum top-up tax",{"label":537,"value":478},{"label":186,"value":874},[],[1196,1197,1198,1199],"Effective company tax rates vary a lot by canton and commune, so seat planning matters.","The 15% minimum tax rules only apply to in-scope large multinational groups, not to every Swiss company.","2026 brings updated Pillar Two guidance and reporting mechanics, so groups should check the latest filing workflow.","VAT registration and payroll obligations can still apply even if the company rate looks attractive.","KhJjILtgNuewEzHD00BbJ0Bag2ZehRdVPuQDGJrTscs",{"id":1202,"title":1203,"bestFor":1204,"body":1206,"country":38,"countryFacts":1275,"countrySlug":39,"description":1210,"excerpt":40,"extension":41,"faqs":1276,"flag":54,"heroImage":40,"howItWorks":1286,"lastUpdated":129,"meta":1290,"metaDescription":1291,"metaTitle":1292,"navigation":60,"otherTaxes":1293,"pageType":253,"path":1301,"relatedFormations":1302,"relatedGuides":1303,"seo":1304,"stem":1305,"summaryCards":1306,"taxBracketSections":1319,"taxBrackets":1320,"taxRates":1321,"taxSlug":147,"taxType":84,"visas":1330,"watchOut":1331,"__hash__":1336},"taxes\u002Fcountry\u002Fswitzerland\u002Fcapital-gains-tax.md","Capital gains tax in Switzerland",[99,569,1205,219,97],"Traders",{"type":17,"value":1207,"toc":1272},[1208,1211,1215],[20,1209,1210],{},"Switzerland is often tax-free on private share gains, but not on every type of gain. Real estate, professional trading and business assets can still create tax.",[735,1212,1214],{"id":1213},"tax-treatment-table","Tax treatment table",[740,1216,1217,1229],{},[743,1218,1219],{},[746,1220,1221,1224,1227],{},[749,1222,1223],{},"Asset or gain",[749,1225,1226],{},"Tax treatment",[749,1228,911],{},[759,1230,1231,1240,1251,1262],{},[746,1232,1233,1235,1237],{},[764,1234,859],{},[764,1236,858],{},[764,1238,1239],{},"Shares, securities and many crypto gains are normally tax-free for private investors",[746,1241,1242,1245,1248],{},[764,1243,1244],{},"Real estate",[764,1246,1247],{},"Cantonal tax",[764,1249,1250],{},"Gains on Swiss property are taxed where the property is located",[746,1252,1253,1256,1259],{},[764,1254,1255],{},"Professional securities trading",[764,1257,1258],{},"Taxable",[764,1260,1261],{},"Gains can be reclassified as ordinary income",[746,1263,1264,1267,1269],{},[764,1265,1266],{},"Business assets",[764,1268,1258],{},[764,1270,1271],{},"Company or self-employed gains may be taxed as profit or income",{"title":33,"searchDepth":34,"depth":34,"links":1273},[1274],{"id":1213,"depth":34,"text":1214},{"region":110,"currency":816,"taxTreaties":817,"euBlacklist":113,"fatfStatus":114},[1277,1280,1283],{"question":1278,"answer":1279},"Does Switzerland tax capital gains?","Usually not on private movable assets. The big exception is real estate, which is taxed by the canton, and business or professional trading cases can also become taxable.",{"question":1281,"answer":1282},"Are stock gains tax-free in Switzerland?","For private investors, usually yes. If the activity is treated as professional securities trading, the gains can be taxed as income instead.",{"question":1284,"answer":1285},"Are crypto gains taxed in Switzerland?","The key question is whether the asset is held as private wealth or in a business or trading context. The private-asset rule usually helps, but the classification still depends on the facts.",[1287,1288,1289],"Switzerland generally does not tax gains on the sale of private movable assets, such as shares, securities and other portfolio holdings. That is one reason the country often comes up in searches for Switzerland capital gains tax.","The main exception is real estate. Gains from selling land or a home are taxed by the canton where the property is located, and owner-occupied real estate can also carry imputed rental value, wealth tax and property-related charges while you hold it.","If your trading activity looks professional, gains can be reclassified as income. The same can happen for business assets held by a company or self-employed person.",{},"Switzerland capital gains tax guide for investors and traders. See why private share gains are usually tax-free, how property gains are taxed and when gains become income.","Switzerland capital gains tax: shares, property and trading rules (2026)",[1294,1295,1296,1297,1298,1299,1300],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fswitzerland\u002Fcapital-gains-tax",[],[],{"title":1203,"description":1210},"country\u002Fswitzerland\u002Fcapital-gains-tax",[1307,1310,1313,1316],{"label":1308,"value":175,"note":1309},"Private share gains","Usually tax-free",{"label":1311,"value":853,"note":1312},"Real estate gains","Taxed where the property sits",{"label":1314,"value":1258,"note":1315},"Professional trading","Can become income or profit",{"label":1317,"value":1258,"note":1318},"Corporate asset gains","For business assets",[],[],[1322,1324,1325,1327],{"label":1323,"value":175,"badge":1309},"Private movable asset gains",{"label":1311,"value":953},{"label":1255,"value":1326},"Income tax may apply",{"label":1328,"value":1329},"Business asset gains","Profit tax may apply",[],[1332,1333,1334,1335],"Private gains are usually tax-free, but the facts around frequency, leverage and intent can move a trader into taxable professional activity.","Real estate gains are not zero-tax in Switzerland. They are taxed by the canton where the property is located.","If you own property, you may still face wealth tax, imputed rental value and property taxes while you hold it.","Cross-border tax residence can still pull the same gain into another country's tax net.","iNK1y_6Z73sNlPYx8K9GAO7-rh49lrK3QYhQ7UJdbGg",{"id":1338,"title":1339,"bestFor":1340,"body":1341,"country":38,"countryFacts":1409,"countrySlug":39,"description":1345,"excerpt":40,"extension":41,"faqs":1410,"flag":54,"heroImage":40,"howItWorks":1420,"lastUpdated":129,"meta":1424,"metaDescription":1425,"metaTitle":1426,"navigation":60,"otherTaxes":1427,"pageType":253,"path":1435,"relatedFormations":1436,"relatedGuides":1437,"seo":1438,"stem":1439,"summaryCards":1440,"taxBracketSections":1451,"taxBrackets":1452,"taxRates":1453,"taxSlug":154,"taxType":153,"visas":1459,"watchOut":1460,"__hash__":1465},"taxes\u002Fcountry\u002Fswitzerland\u002Fdividend-tax.md","Dividend tax in Switzerland",[99,101,98,569,97],{"type":17,"value":1342,"toc":1406},[1343,1346,1348],[20,1344,1345],{},"Switzerland taxes dividends twice in practice: first through 35% withholding on domestic distributions, then through ordinary income tax on the final return. The key is usually proper reporting and refund timing, not whether the dividend is taxable at all.",[735,1347,738],{"id":737},[740,1349,1350,1362],{},[743,1351,1352],{},[746,1353,1354,1357,1360],{},[749,1355,1356],{},"Item",[749,1358,1359],{},"Rule",[749,1361,911],{},[759,1363,1364,1374,1384,1395],{},[746,1365,1366,1369,1371],{},[764,1367,1368],{},"Swiss dividend withholding tax",[764,1370,478],{},[764,1372,1373],{},"Applies to Swiss-source investment income such as dividends and certain interest",[746,1375,1376,1379,1381],{},[764,1377,1378],{},"Ordinary income tax",[764,1380,193],{},[764,1382,1383],{},"Dividends are also taxed as income at federal, cantonal and communal level",[746,1385,1386,1389,1392],{},[764,1387,1388],{},"Participation relief",[764,1390,1391],{},"10% holding or CHF 1 million market value",[764,1393,1394],{},"Qualifying corporate holdings can reduce the taxable base",[746,1396,1397,1400,1403],{},[764,1398,1399],{},"Refund \u002F credit",[764,1401,1402],{},"Usually available",[764,1404,1405],{},"Depends on proper declaration and treaty position",{"title":33,"searchDepth":34,"depth":34,"links":1407},[1408],{"id":737,"depth":34,"text":738},{"region":110,"currency":816,"taxTreaties":817,"euBlacklist":113,"fatfStatus":114},[1411,1414,1417],{"question":1412,"answer":1413},"Does Switzerland tax dividends?","Yes. Swiss residents pay ordinary income tax on dividends, and domestic Swiss dividends are also subject to 35% federal withholding tax at source.",{"question":1415,"answer":1416},"Can I get Swiss withholding tax back?","Usually yes, if you are eligible and the income and assets are properly declared in your tax return or through the relevant treaty procedure.",{"question":1418,"answer":1419},"Are foreign dividends taxed in Switzerland?","Usually yes, if you are Swiss tax resident. The foreign country may also withhold tax first, so treaty relief and foreign tax credits can matter.",[1421,1422,1423],"Switzerland levies a 35% federal withholding tax on dividends from Swiss companies. The tax is designed as a security tax, so Swiss residents who declare their income and assets correctly can usually reclaim it or offset it against their final tax bill.","Dividends are also taxed as ordinary income at federal, cantonal and communal level. For significant shareholdings, participation relief can reduce the income tax base, but the exact treatment depends on the taxpayer and the holding structure.","Foreign dividends are usually taxed in Switzerland as part of ordinary income if the recipient is Swiss tax resident. The real withholding issue is often the source country, where treaty relief or foreign tax credits may matter.",{},"Switzerland dividend tax guide for investors and founders. See the 35% dividend withholding tax, refund rules, foreign dividend treatment and participation relief caveats.","Switzerland dividend tax: 35% withholding and income tax rules (2026)",[1428,1429,1430,1431,1432,1433,1434],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fswitzerland\u002Fdividend-tax",[],[],{"title":1339,"description":1345},"country\u002Fswitzerland\u002Fdividend-tax",[1441,1443,1446,1448],{"label":537,"value":478,"note":1442},"Federal source tax",{"label":1444,"value":1258,"note":1445},"Domestic dividends","As ordinary income",{"label":540,"value":1258,"note":1447},"Source-country tax may also apply",{"label":1399,"value":1449,"note":1450},"Usually yes","If properly declared",[],[],[1454,1456,1457,1458],{"label":1368,"value":478,"badge":1455},"Federal",{"label":1444,"value":1378},{"label":540,"value":1378},{"label":1399,"value":1402},[],[1461,1462,1463,1464],"The 35% withholding tax is not always the final tax cost, but it can create a cash-flow hit until the refund is processed.","Dividend income still needs to be declared. If you omit it, the withholding tax may become final instead of refundable.","Foreign-source dividends can still face tax abroad before they reach Switzerland.","For Swiss companies, board approvals and distributable reserves still matter before any dividend payment.","bQtfvpn5AJ4AEzY_595RB_aSYZbqvIeBdCmqY1Y6vhs",{"id":1467,"title":1468,"bestFor":1469,"body":1472,"country":38,"countryFacts":1531,"countrySlug":39,"description":1476,"excerpt":40,"extension":41,"faqs":1532,"flag":54,"heroImage":40,"howItWorks":1542,"lastUpdated":129,"meta":1546,"metaDescription":1547,"metaTitle":1548,"navigation":60,"otherTaxes":1549,"pageType":253,"path":1557,"relatedFormations":1558,"relatedGuides":1559,"seo":1560,"stem":1561,"summaryCards":1562,"taxBracketSections":1573,"taxBrackets":1574,"taxRates":1575,"taxSlug":140,"taxType":139,"visas":1586,"watchOut":1587,"__hash__":1592},"taxes\u002Fcountry\u002Fswitzerland\u002Fwealth-tax.md","Wealth tax in Switzerland",[99,569,1470,97,1471],"High-net-worth individuals","Business owners",{"type":17,"value":1473,"toc":1528},[1474,1477,1481],[20,1475,1476],{},"Switzerland taxes wealth locally, not federally. That makes canton choice and asset location a much bigger planning issue than the headline question of whether wealth tax exists.",[735,1478,1480],{"id":1479},"tax-brackets-and-cantonal-examples","Tax brackets and cantonal examples",[740,1482,1483,1495],{},[743,1484,1485],{},[746,1486,1487,1490,1493],{},[749,1488,1489],{},"Canton",[749,1491,1492],{},"2026 example",[749,1494,911],{},[759,1496,1497,1508,1518],{},[746,1498,1499,1502,1505],{},[764,1500,1501],{},"Zurich, single taxpayer",[764,1503,1504],{},"0.00% to 0.30% basic tax",[764,1506,1507],{},"Municipal taxes vary between 0.72 and 1.30 of the basic cantonal tax; church tax can also apply",[746,1509,1510,1513,1515],{},[764,1511,1512],{},"Zurich, married or with minor children",[764,1514,1504],{},[764,1516,1517],{},"Thresholds are higher than for single taxpayers",[746,1519,1520,1523,1525],{},[764,1521,1522],{},"All cantons",[764,1524,778],{},[764,1526,1527],{},"Wealth is taxed on worldwide net assets less deductible debts",{"title":33,"searchDepth":34,"depth":34,"links":1529},[1530],{"id":1479,"depth":34,"text":1480},{"region":110,"currency":816,"taxTreaties":817,"euBlacklist":113,"fatfStatus":114},[1533,1536,1539],{"question":1534,"answer":1535},"Does Switzerland have wealth tax?","Yes, but not at federal level. Wealth tax is levied by the cantons and communes, so the amount depends on where you live.",{"question":1537,"answer":1538},"What assets are taxed in Switzerland?","The tax return normally covers assets such as real estate, securities, cash and bank balances, less allowable debts and deductions. Exact rules vary by canton.",{"question":1540,"answer":1541},"Is wealth tax high in Switzerland?","It depends on the canton and on your net worth. Wealth tax can be very manageable in some cantons and much higher in others, so location matters a lot.",[1543,1544,1545],"Switzerland does not levy a federal wealth tax, but all cantons tax residents on net wealth and many communes add a communal multiplier. The taxable base usually includes real estate, securities, cash, bank balances and other assets, less deductible debts such as mortgages or loans.","The tax-free amount and the rate schedule vary by canton and sometimes by commune. For higher-net-worth households, the same balance sheet can produce a very different bill depending on residence.","Wealth tax is separate from income tax, property-related taxes and imputed rental value. Homeowners also need to think about cantonal property taxes, real estate gains tax on sale and the fact that foreign movable assets can still be part of the Swiss wealth tax return.",{},"Switzerland wealth tax guide for residents and investors. See how cantonal and communal net wealth tax works, which assets are declared and which deductions apply.","Switzerland wealth tax: cantonal net worth tax rules (2026)",[1550,1551,1552,1553,1554,1555,1556],{"title":135,"slug":136,"icon":137},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fswitzerland\u002Fwealth-tax",[],[],{"title":1468,"description":1476},"country\u002Fswitzerland\u002Fwealth-tax",[1563,1564,1567,1570],{"label":139,"value":865,"note":778},{"label":1565,"value":544,"note":1566},"Net worth tax","On taxable net assets",{"label":1568,"value":1003,"note":1569},"Filing","Via ordinary return",{"label":1571,"value":544,"note":1572},"Deductions","Debts are deductible",[],[],[1576,1578,1580,1582,1585],{"label":1577,"value":175},"Federal wealth tax",{"label":1579,"value":1047},"Cantonal wealth tax",{"label":1581,"value":1047},"Communal wealth tax",{"label":1583,"value":1584},"Debt deduction","Allowed",{"label":1568,"value":1003},[],[1588,1589,1590,1591],"There is no federal wealth tax, but there is still real tax exposure at cantonal and communal level.","Homeowners can face imputed rental value taxation, cantonal property tax and real estate gains tax on sale.","Lump-sum taxation can affect the way wealth tax is calculated for wealthy foreign residents in some cantons.","Foreign assets are not automatically ignored just because they are abroad.","tdrFRKj0ZeeixL7mtZLz5f5cZrquubUZUxlVEyy7zkQ",{"id":1594,"title":1595,"bestFor":1596,"body":1597,"country":38,"countryFacts":1675,"countrySlug":39,"description":1601,"excerpt":40,"extension":41,"faqs":1676,"flag":54,"heroImage":40,"howItWorks":1686,"lastUpdated":129,"meta":1690,"metaDescription":1691,"metaTitle":1692,"navigation":60,"otherTaxes":1693,"pageType":253,"path":1701,"relatedFormations":1702,"relatedGuides":1703,"seo":1704,"stem":1705,"summaryCards":1706,"taxBracketSections":1718,"taxBrackets":1719,"taxRates":1720,"taxSlug":144,"taxType":143,"visas":1726,"watchOut":1727,"__hash__":1732},"taxes\u002Fcountry\u002Fswitzerland\u002Finheritance-tax.md","Inheritance tax in Switzerland",[569,99,97,219,652],{"type":17,"value":1598,"toc":1672},[1599,1602,1606],[20,1600,1601],{},"Inheritance tax in Switzerland is mostly a cantonal issue. The tax bill depends on where the assets sit and where the heir is connected, so succession planning has to be local as well as cross-border.",[735,1603,1605],{"id":1604},"tax-info-by-canton","Tax info by canton",[740,1607,1608,1618],{},[743,1609,1610],{},[746,1611,1612,1614,1616],{},[749,1613,1356],{},[749,1615,1359],{},[749,1617,911],{},[759,1619,1620,1630,1640,1651,1662],{},[746,1621,1622,1625,1627],{},[764,1623,1624],{},"Federal inheritance tax",[764,1626,175],{},[764,1628,1629],{},"Switzerland has no federal inheritance tax",[746,1631,1632,1635,1637],{},[764,1633,1634],{},"Cantonal inheritance tax",[764,1636,1047],{},[764,1638,1639],{},"All cantons apart from Schwyz and Obwalden levy some form of inheritance tax",[746,1641,1642,1645,1648],{},[764,1643,1644],{},"Spouses",[764,1646,1647],{},"Exempt",[764,1649,1650],{},"Spouses are exempt in all cantons",[746,1652,1653,1656,1659],{},[764,1654,1655],{},"Direct descendants",[764,1657,1658],{},"Often exempt",[764,1660,1661],{},"Most cantons also exempt children and grandchildren",[746,1663,1664,1667,1669],{},[764,1665,1666],{},"Gift tax",[764,1668,1047],{},[764,1670,1671],{},"Most cantons and some communes levy gift tax too",{"title":33,"searchDepth":34,"depth":34,"links":1673},[1674],{"id":1604,"depth":34,"text":1605},{"region":110,"currency":816,"taxTreaties":817,"euBlacklist":113,"fatfStatus":114},[1677,1680,1683],{"question":1678,"answer":1679},"Does Switzerland have inheritance tax?","Yes, mostly at cantonal level. There is no federal inheritance tax, but most cantons levy one and the rates vary.",{"question":1681,"answer":1682},"Does Switzerland have gift tax?","Yes, in most cantons and some communes. There is no federal gift tax.",{"question":1684,"answer":1685},"Are spouses taxed on inheritances in Switzerland?","Treatment for spouses and other close relatives depends on the canton. Many cantons are generous, but you still need to check the local rules before relying on an exemption.",[1687,1688,1689],"Switzerland does not levy a federal inheritance tax. All cantons apart from Obwalden and Schwyz levy an inheritance tax, and the amount due depends on the canton, the heir and the size of the estate.","Most cantons also levy gift tax, so lifetime transfers should be reviewed together with succession planning. In practice, spouses are exempt in all cantons and direct descendants are often exempt, but the exact exemption and rate structure is cantonal.","Succession planning is not just about tax. Bank release procedures, certificates of inheritance, wills, heirship rules, foreign assets and cross-border estates can all matter, especially for expats and internationally mobile families.",{},"Switzerland inheritance tax guide for families and expats. See the cantonal inheritance and gift tax rules, allowances, filing points and succession planning caveats.","Switzerland inheritance tax: cantonal estate and gift tax rules (2026)",[1694,1695,1696,1697,1698,1699,1700],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fswitzerland\u002Finheritance-tax",[],[],{"title":1595,"description":1601},"country\u002Fswitzerland\u002Finheritance-tax",[1707,1709,1713,1715],{"label":143,"value":853,"note":1708},"No federal inheritance tax",{"label":1710,"value":1711,"note":1712},"Estate tax","0% federal","Cantonal rules still apply",{"label":1666,"value":853,"note":1714},"Often linked to inheritance rules",{"label":1716,"value":1047,"note":1717},"Allowances","Common in most cantons",[],[],[1721,1722,1723,1725],{"label":1624,"value":175},{"label":1634,"value":1047},{"label":1724,"value":1047},"Cantonal gift tax",{"label":1568,"value":853},[],[1728,1729,1730,1731],"Most cantons give a tax-free amount or favorable treatment to close relatives, but the details are cantonal, not federal.","If you inherit or gift Swiss assets from abroad, the foreign country may still tax the transfer.","Swiss succession and inheritance rules can interact with foreign forced-heirship or estate-tax rules.","You usually need a certificate of inheritance to deal with Swiss bank accounts and other assets after a death.","MexlgCiawg7xWk-wB_oqyJo3wCgyp_hVQXU-PJrG9ow",1788594201527]