The Withholding Tax Rate in Switzerland stands at 35 percent. Withholding Tax Rate in Switzerland averaged 35.00 percent from 2022 until 2025, reaching an all time high of 35.00 percent in 2023 and a record low of 35.00 percent in 2023. source: Swiss Federal Tax Administration

Related	Last	Previous	Unit	Reference
Corporate Tax Rate	14.60	14.60	percent	Dec 2025
Personal Income Tax Rate	40.00	40.00	percent	Dec 2025
Sales Tax Rate	8.10	8.10	percent	Dec 2025
Social Security Rate	12.80	12.80	percent	Dec 2025
Social Security Rate For Companies	6.40	6.40	percent	Dec 2025
Social Security Rate For Employees	6.40	6.40	percent	Dec 2025
Withholding Tax Rate	35.00	35.00	percent	Dec 2025

Switzerland Withholding Tax Rate

In Switzerland, the withholding tax rate is a tax collected from companies. It applies to businesses when they make payments to other business entities or individuals, e.g., in the form of dividends, interest, and royalties. The benchmark we use refers to the standard withholding tax rate on interest for non-residents. Revenues from the withholding tax rate are an important source of income for the government of Switzerland.