Tax Tool - Tax comparisons in Switzerland and worldwide

The Tax Tool constitutes a sophisticated, international comparison of the tax burden in 20 Swiss cantons and in more than 60 international regions. The index records the effective tax burden on businesses and highly qualified individuals and is updated at regular intervals. The dynamic representation makes it possible to compare the tax burden of regions in a maximum of 5 countries, which can be individually selected. The Tax Tool provides a simple insight into the tax burden of selected locations, but does not replace a tax computation geared to specific needs. The Tax Tool is a dynamic visualization and analysis of results available from the BAK Taxation Index and is made possible through the cooperation between S-GE, BAKBASEL, and the Centre for European Economic Research (ZEW).


The cantons of AG, AI, FR, JU, NE and SO are not included in the Tax Tool.  Tax information for these cantons can be found here.


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How to use the Tax Tool?

Please select the countries you want to compare by clicking on the filter or by clicking on the countries in the map. You can compare the tax burden of regions up to a maximum of 5 countries.

Once you've selected the countries, click into the second filter and choose the corresponding regions. Lastly, select the tax burden to be compared. The comparison chart shown below can be exported to Excel and as an image file.


1Select a country

2Select regions

Please select a country first.

3Select a comparison

Corporations: Effective average tax rate

The effective average tax rate (EATR) is one of the most important indicators when a foreign company wants to relocate its business to a new country or region. Therefore, it measures the tax burden on a profitable investment in this new location. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Corporations: Effective average tax rate - Development over time

Effective average tax rate (EATR) for corporations over time. The effective average tax rate (EATR) is one of the most important indicators when a foreign company wants to relocate its business to a new country or region. Therefore, it measures the tax burden on a profitable investment in this new location. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Corporations: Effective marginal tax rate

The effective marginal tax rate (EMTR) stands for an important criterion when a company wants to further invest in an already existing location. It measures the tax burden for the (small) marginal investment, yielding a return which is just profitable. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Corporations: Effective marginal tax rate - Development over time

Effective marginal tax rate (EMTR) for corporations over time. The effective marginal tax rate (EMTR) stands for an important criterion when a company wants to further invest in an already existing location. It measures the tax burden for the (small) marginal investment, yielding a return which is just profitable. For this, all of the relevant forms of taxations and tax regulations are taken into account. In %.

Highly Qualified Individuals: Single Worker

Tax burden on the employment costs of a single worker without children with a specific net (after tax) income. In %. All of the tax types and provisions relevant at the corresponding location are taken into account. 

Highly Qualified Individuals: Tax burden for single workers - Development over time

Tax burden on the employment costs of a single worker without children with a specific net (after tax) income over time. In %. All of the tax types and provisions relevant at the corresponding location are taken into account.

Shareholder Taxation: Pre-tax return from a corporate investment

Pre-tax return from a corporate investment by shareholders, which results in the same after-tax return as an investment in the capital markets (5.0 %). All locations in which this pre-tax return is lower than 5.0 percent give preferential treatment to company investments in terms of taxes when compared to investment in the capital market.

Shareholder Taxation: Variation of pre-tax returns from a corporate investment

Comparison of pre-tax returns on a corporate investment by using new equity capital of two shareholder types without (non-qualified share) and with a substantial, qualifying corporation participation (qualified share). 

Highly Qualified Individuals: Families

Tax burden on the employment costs of a married couple with two children with a specific net (after tax) income. In %. All of the tax types and provisions relevant at the corresponding location are taken into account.

Highly Qualified Individuals: Tax burden for families - Development over time

Tax burden on the employment costs of a married couple with two children with a specific net (after tax) income over time. In %. All of the tax types and provisions relevant at the corresponding location are taken into account.

Sustainability of Fiscal Policy and Taxation: Sustainability and tax burden for corporations

The indicator for sustainable fiscal policy is a gauge for the financial state of health of public budgets. A series of key indicators flow into the calculation, which project the current status of the public finances (debt level, primary balance, etc.) as well as the expected developments (receipts and expenses projections, etc.). The costs of the demographic change (keywords: “aging society”) are at the core of the observations for the fiscal outlook.

Sustainably financed locations have secured the current tax level for the long term; at unsustainably financed locations, there is a threat of tax increases. The combination of the current tax rates and the indicator for sustainable fiscal policy provide a comprehensive picture of the tax attractiveness of a location and quantifies the long-term financial prospects of the public finances of a location.

Short-term (assumption: constant government debt level)

A revenues surplus (positive value) / income gap (negative value) shows by how many percentage points of GDP the revenues must be permanently lowered / increased from the base year (2012) in order to keep the consolidated government indebtedness constant until 2017.

Sustainability of Fiscal Policy and Taxation: Sustainability and tax burden for corporations

The indicator for sustainable fiscal policy is a gauge for the financial state of health of public budgets. A series of key indicators flow into the calculation, which project the current status of the public finances (debt level, primary balance, etc.) as well as the expected developments (receipts and expenses projections, etc.). The costs of the demographic change (keywords: “aging society”) are at the core of the observations for the fiscal outlook.

Sustainably financed locations have secured the current tax level for the long term; at unsustainably financed locations, there is a threat of tax increases. The combination of the current tax rates and the indicator for sustainable fiscal policy provide a comprehensive picture of the tax attractiveness of a location and quantifies the long-term financial prospects of the public finances of a location.

Mid-term (assumption: constant government debt level)

A revenues surplus (positive value) / income gap (negative value) shows by how many percentage points of GDP the revenues must be permanently lowered / increased from the base year (2012) in order to keep the consolidated government indebtedness constant until 2027.

Sustainability of Fiscal Policy and Taxation: Sustainability and tax burden for corporations

The indicator for sustainable fiscal policy is a gauge for the financial state of health of public budgets. A series of key indicators flow into the calculation, which project the current status of the public finances (debt level, primary balance, etc.) as well as the expected developments (receipts and expenses projections, etc.). The costs of the demographic change (keywords: “aging society”) are at the core of the observations for the fiscal outlook.

Sustainably financed locations have secured the current tax level for the long term; at unsustainably financed locations, there is a threat of tax increases. The combination of the current tax rates and the indicator for sustainable fiscal policy provide a comprehensive picture of the tax attractiveness of a location and quantifies the long-term financial prospects of the public finances of a location.

Long-term (assumption: consolidated government indebtedness quota of 60% of GDP)

A revenues surplus (positive value) / income gap (negative value) shows by how many percentage points of GDP the revenues must be permanently lowered / increased from the base year (2012) in order to reach the target quota of 60 percent (Maastricht criteria indebtedness) precisely in 2060.

Obwalden, Switzerland

Please select at least one region and a comparison.