Corporate Tax Comparison

Austria vs Switzerland

Compare Austria and Switzerland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Austria: 3/24/2026 · Switzerland: 4/01/2026

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Compare Corporate Tax

Austria

Switzerland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Austria: 3/24/2026 · Switzerland: 4/01/2026

Corporate Income Tax (CIT)

Austria

Switzerland

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

General CIT Rate:

Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

The due date varies from canton to canton (usually between six and nine months after the close of the business year).

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

The due date varies from canton to canton.

CIT Estimated Payment Due Date:

Installment payments by quarter.

CIT Estimated Payment Due Date:

Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.

Withholding Tax (WHT)

Austria

Switzerland

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

0%-35% / 0%-35% / 0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0%-35% / 0%-35% / 0

Value-Added Tax (VAT)

Austria

Switzerland

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

Switzerland

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.

Effective Tax Rate (ETR)

Austria

Switzerland

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

17.1%

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

10.4%

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