Corporate Tax Comparison

Switzerland vs United Kingdom

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

Time of Update — Switzerland: 4/01/2026 · United Kingdom: 4/02/2026

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Compare Corporate Tax

Switzerland

United Kingdom

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Switzerland: 4/01/2026 · United Kingdom: 4/02/2026

Corporate Income Tax (CIT)

Switzerland

United Kingdom

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.

General CIT Rate:

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

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 Return Due Date:

Tax returns need to be submitted within one year after the end of the accounting period.

CIT Payment Due Date:

The due date varies from canton to canton.

CIT Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

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.

CIT Estimated Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

Withholding Tax (WHT)

Switzerland

United Kingdom

Resident Withholding Tax (Dividend/Interest/Royalty):

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

Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

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

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

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

0/20/20

Value-Added Tax (VAT)

Switzerland

United Kingdom

General VAT Rate:

8.1%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Switzerland

United Kingdom

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.

General Capital Gain Tax Rate:

Capital gains are subject to the regular corporate tax rate.

Effective Tax Rate (ETR)

Switzerland

United Kingdom

Composite Effective Average Tax Rate:

17.1%

Composite Effective Average Tax Rate:

22.55

Composite Effective Marginal Tax Rate:

10.4%

Composite Effective Marginal Tax Rate:

11.51

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