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Switzerland

#4 overall · Score 86.8 / 100 · unchanged from 2025

Overall

#4

86.8 / 100

unchanged from 2025

Corporate

#7

75.2 / 100

unchanged from 2025

Individual

#9

84.0 / 100

down one place from 2025

Consumption

#4

92.2 / 100

down two places from 2025

Property

#36

36.4 / 100

unchanged from 2025

Cross-border

#2

98.8 / 100

unchanged from 2025

Strengths

  • Switzerland has above-average cost recovery provisions for investments in machines, buildings, and intangibles.
  • Switzerland has a broad tax treaty network with 110 countries and no CFC rules.
  • The Swiss VAT of 8.1 percent applies to a broad base that covers 65 percent of final consumption.

Weaknesses

  • Switzerland has multiple distortionary property taxes with separate levies on real estate transfers, issuance of shares, net wealth, estates, assets, and financial transactions.
  • Companies are limited in the time period in which they can use net operating losses to offset future profits and are unable to use losses to reduce past taxable income.
  • The VAT exemption threshold is almost twice as high as the OECD average.

Component Scores

Switzerland category scores out of 100Corporate Taxes: score 75.2, rank 7. Individual Taxes: score 84.0, rank 9. Consumption Taxes: score 92.2, rank 4. Property Taxes: score 36.4, rank 36. Cross-Border Tax Rules: score 98.8, rank 2255075100Corporate Taxes: 75.2 (rank 7)Individual Taxes: 84.0 (rank 9)Consumption Taxes: 92.2 (rank 4)Property Taxes: 36.4 (rank 36)Cross-Border Tax Rules: 98.8 (rank 2)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #7 75.2 unchanged from 2025
Individual Taxes #9 84.0 down one place from 2025
Consumption Taxes #4 92.2 down two places from 2025
Property Taxes #36 36.4 unchanged from 2025
Cross-Border Tax Rules #2 98.8 unchanged from 2025

Ranking Changes, 2014–2026

Switzerland's best overall rank was 4th and its worst was 6th. It ranks 4th in 2026.

Overall rank by year for SwitzerlandSwitzerland: 2014 rank 6, 2015 rank 6, 2016 rank 6, 2017 rank 5, 2018 rank 5, 2019 rank 4, 2020 rank 5, 2021 rank 4, 2022 rank 4, 2023 rank 4, 2024 rank 4, 2025 rank 4, 2026 rank 42014201520162017201820192020202120222023202420252026Switzerland 2014: rank 6Switzerland 2015: rank 6Switzerland 2016: rank 6Switzerland 2017: rank 5Switzerland 2018: rank 5Switzerland 2019: rank 4Switzerland 2020: rank 5Switzerland 2021: rank 4Switzerland 2022: rank 4Switzerland 2023: rank 4Switzerland 2024: rank 4Switzerland 2025: rank 4Switzerland 2026: rank 4#6#4

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Switzerland is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Switzerland ranks 3rd of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

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Sarah Wilbur Tax Foundation Media Relations Contact

Sarah Wilbur

Communications Manager

Sarah Wilbur is Communications Manager at the Tax Foundation where she advances the organization’s institutional reach by developing its corporate communications and media programs.

Jesse Solis Tax Foundation

Jesse Solis

Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.