Switzerland vs South Korea
Corporate Tax Comparison
Time of Update: Switzerland: 4/01/2026 / South Korea: 4/04/2026
Compare Switzerland and South Korea corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Switzerland vs South Korea Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Switzerland
South Korea
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:
Progressive: 10% (up to 200M KRW), 20% (200M-20B KRW), 22% (20B-300B KRW), 25% (over 300B KRW)
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:
Mid-term tax returns: within two months from the end of the six-month period; annual tax returns: within three months from the end of the fiscal year.
CIT Payment Due Date:
The due date varies from canton to canton.
CIT Payment Due Date:
The submission of the declaration form (instalment payments are allowed in the case of elections).
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:
N/A
Withholding Tax (WHT)
Switzerland
South Korea
Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Switzerland
South Korea
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:
25 (the same as the normal CIT rate for corporations over 300B KRW taxable income)
Effective Tax Rate (ETR)
Switzerland
South Korea
Composite Effective Average Tax Rate:
17.1%
Composite Effective Average Tax Rate:
24.87%
Composite Effective Marginal Tax Rate:
10.4%
Composite Effective Marginal Tax Rate:
22.0%
