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Pwc's International Tax Comparison

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Pwc's International Tax Comparison PwC’s international tax comparison Get an overview of the tax landscape in Switzerland and across the world with PwC www.pwc.ch/international-tax-comparison PwC’s international tax comparison 2 Contents Comparison of taxes for corporations and individuals 4 Comparing taxes: legal entities 5 2019 corporate tax rates in Switzerland 6 2019 corporate tax rates in the EU and Switzerland 7 2019 corporate tax rates in OECD and G20 countries 8 Comparing taxes: natural persons 9 2019 tax burden for natural persons (100’000 CHF net income) 10 2019 tax burden for natural persons (250’000 CHF net income) 12 2019 tax burden for natural persons (marginal tax rate) 14 Your contacts 16 3 PwC’s international tax comparison Comparison of taxes for corporations and individuals PwC’s tax comparison tool is a quick and easy way to get When it comes to corporate entities, we also offer a an idea of tax rates for corporations and individuals. worldwide comparison. Whether you want to compare tax rates in Canton Thurgau with those in Chile or see how Tax rates for natural persons vary depending on net Hong Kong compares with Germany, the international income. You can conduct comparisons on three levels, tax comparison tool allows you to examine all the with a taxable net income of 100’000 CHF, a net income permutations. of 250’000 CHF, and the marginal tax rate. And you can do all that for the different cantons. The map of Switzerland featured in this document shows tax rates for the capital of each canton. You’ll also find For each canton you’ll not only see the figure for the this information and a lot more on our interactive map cantonal capital, but also those for the municipalities with of Switzerland. Put together your own comparisons at: the lowest and highest rates in the canton. www.pwc.ch/international-tax-comparison Feel free to contact us if you have any questions. Armin Marti Stefan Schmid Kornel Wick Partner Partner Director Leader Tax Policy Tax & Legal Services Tax & Legal Services PwC’s international tax comparison 4 Comparing taxes: legal entities The graphic below shows very clearly that cantons in Western Switzerland (and Zurich) are among the more expensive in the country, with Central and Eastern Switzerland in the lower-tax half. 15.72 Schaffhausen 22.18 Basel-Stadt 16.43 20.7 Thurgau Basel-Landschaft 13.04 21.15 Appenzell Ausserrhoden 20.53 18.61 Zurich Jura 21.38 Aargau Solothurn 14.16 Appenzell Innerrhoden 17.40 14.51 St Gall 12.32 Zug Lucerne 15.19 15.61 Schwyz Neuchatel 15.68 12.66 Glarus Nidwalden 21.64 12.74 Berne Obwalden 14.92 19.86 Uri Fribourg 16.13 Grisons 21.37 Vaud 20.67 24.16 21.47 Ticino Geneva Valais 5 PwC’s international tax comparison 2019 corporate tax rates in Switzerland Within the cantons themselves, corporate tax rates vary from 18.67% in the municipality of Däniken to 22.68% in considerably depending on where the entity is located or Matzendorf. There are various cantons with uniform rates, moving to. For example, rates in Canton Solothurn range including Neuchatel, St. Gall and Basel-Stadt. 2019 corporate tax rates in Switzerland 1. Lucerne Lucerne 12.32% 2. Nidwalden Uniform tax rate 12.66% 3. Obwalden Uniform tax rate 12.74% 4. Appenzell Ausserrhoden Uniform tax rate 13.04% 5. Basel-Stadt Basel 13.04% 6. Vaud Lausanne 14.00% 7. Appenzell Innerrhoden* Uniform tax rate 14.16% 8. Zug Zug 14.35% 9. Uri Altdorf 14.92% 10. Schwyz Schwyz 15.02% 11. Neuchatel Uniform tax rate 15.61% 12. Glarus Glarus 15.65% 13. Schaffhausen Schaffhausen 15.72% 14. Grisons Uniform tax rate 16.13% 15. Thurgau Frauenfeld 16.43% 16. St Gall* Uniform tax rate 17.40% 17. Aargau Uniform tax rate 18.61% 18. Fribourg Fribourg 19.86% 19. Jura Delémont 20.4% 20. Ticino Bellinzona 22.55% 21. Basel-Landschaft Liestal 20.70% 22. Zurich Zurich 21.15% 23. Solothurn Solothurn 21.38% 24. Berne Berne 21.63% 25. Valais Uniform tax rate 21.74% 26. Geneva* Geneva 24.16% 0% 5% 10% 15% 20% 25% 2019 tax burden in cantonal capital Highest and lowest 2019 tax burdens * Same rates as 2018 PwC’s international tax comparison 6 2019 corporate tax rates in the EU and Switzerland The Swiss cantons with the lowest rates in Switzerland This chart compares corporate tax rates in the compare well with the lowest tax rates in the EU countries. municipalities of Lucerne and Geneva with tax With a tax burden twice as high, the most expensive rates in all EU countries. cantons rank in the lower mid-range internationally. 2019 corporate tax rates in the EU and Switzerland 1. Hungary 9.00% 2. Bulgaria 10.00% 3. Switzerland (Lucerne) 12.32% 4. Ireland 12.50% 5. Cyprus 12.50% 6. Lithuania 15.00% 7. Romania 16.00% 8. Croatia 18.00% 9. Poland 19.00% 10. Slovenia 19.00% 11. Czech Republic 19.00% 12. United Kingdom 19.00% 13. Estonia 20.00% 14. Finland 20.00% 15. Portugal 21.00% 16. Slovakia 21.00% 17. Sweden 21.40% 18. Denmark 22.00% 19. Italy 24.00% 20. Switzerland (Geneva) 24.16% 21. Latvia 25.00% 22. Netherlands 25.00% 23. Austria 25.00% 24. Spain 25.00% 25. Luxembourg 26.01% 26. Greece 28.00% 27. Belgium 29.58% 28. Germany 30.20% 29. France 31.00% 30. Malta 35.00% * 0% 5% 10% 15% 20% 25% 30% 35% 40% *Note: special tax refund rules apply 2019 corporate tax rate 7 PwC’s international tax comparison 2019 corporate tax rates in OECD and G20 countries The Swiss cantons with the lowest rates in Switzerland The tax reform in the US is already having an impact, with compare well with the lowest tax rates in the OECD/ tax rates reduced to between 21.00% and 28.00%. This is G20 nations. With a tax burden twice as high, the most making the US more attractive in a comparison of OECD expensive cantons rank in the mid-range internationally. and G20 countries. 2019 corporate tax rates: OECD and G20 countries 1. Hungary 9.00% 2. Switzerland (Lucerne) 12.32% 3. Ireland 12.50% 4. Canada 15.00% 5. Germany 15.83% 6. Slovenia 19.00% 7. United Kingdom 19.00% 8. Czech Republic 19.00% 9. Poland 19.00% 10. Turkey 20.00% 11. Finland 20.00% 12. Russia 20.00% 13. Saudi Arabia 20.00% 14. Latvia 20.00% 15. Estonia 20.00% 16. Slovakia 21.00% 17. Portugal 21.00% 18. United States of America 21.00% - 28.00% 19. Denmark 22.00% 20. South Korea 22.00% 21. Sweden 22.00% 22. Israel 23.00% 23. Norway 23.00% 24. Italy 24.00% 25. Switzerland (Geneva) 24.16% 26. Netherlands 25.00% 27. China 25.00% 28. Indonesia 25.00% 29. Spain 25.00% 30. Chile 25.00% 31. Austria 25.00% 32. India 25.00% - 43.00% 33. Luxembourg 26.00% 34. South Africa 28.00% 35. New Zealand 28.00% 36. Greece 29.00% 37. Argentina 30.00% 38. Australia 30.00% 39. Mexico 30.00% 40. Japan 30.62 - 34.60% 41. France 33.33% 42. Belgium 34.00% 43. Brazil 34.00% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% PwC’s international tax comparison 8 Comparing taxes: natural persons Income tax rates in Switzerland vary considerably from Find out how your canton of residence compares with canton to canton and from municipality to municipality. others. At www.pwc.ch/international-tax-comparison For example, Zug has the lowest rate of any cantonal you can use our interactive map of Switzerland to put capital for a taxable income of 100’000 CHF (10.50%), together detailed comparisons. and Neuchatel the highest (24.10%). Maximum marginal tax rates for high incomes range from 22.40% in Zug all On the next few pages we present an overview of the the way up to 45.00% for Geneva. cantons. 9 PwC’s international tax comparison 2019 tax burden for natural persons (100’000 CHF net income) This overview shows tax rates for each cantonal capital. cantonal capital for a net income of 100’000 CHF is the The figures are for net income of 100’000 CHF. In this municipality of Neuchatel, with a tax rate of almost double scenario Canton Zug (represented by its capital, Zug) that, 24.10%. has the lowest tax rate, 10.50%. The most expensive 18.60% Schaffhausen 20.40% Basel-Stadt 17.50% 21.90% Thurgau Basel-Landschaft 18.60% 16.00% Appenzell Ausserrhoden 21.80% 17.20% Zurich Jura 20.20% Aargau Solothurn 14.10% Appenzell Innerrhoden 20.90% 10.50% St Gall 17.10% Zug Lucerne 13.90% 24.10% Schwyz Neuchatel 16.50% 14.90% Glarus Nidwalden 21.10% 14.00% Berne Obwalden 14.40% 21.30% Uri Fribourg 17.80% Grisons 22.90% Vaud 19.10% 21.60% 20.00% Ticino Geneva Valais PwC’s international tax comparison 10 The chart below shows the rates for the different for example, the highest tax rate would be 25.70% in the cantonal capitals. However, in some cases there are big municipality of Enges in Canton Neuchatel, compared differences within individual cantons. Under this scenario, with only 24.10% in the canton’s capital, Neuchatel. 2019 tax burden for natural persons (sorted according to rate for 100’000 CHF net income) 1. Zug Zug 10.50% 18.50% 22.40% 2.
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