Cyprus vs Switzerland
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Switzerland: 4/01/2026
Compare Cyprus and Switzerland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Switzerland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Switzerland
General CIT Rate:
12.5
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:
Tax due on March 31 of the second year after the calendar 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 relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
The due date varies from canton to canton.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
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)
Cyprus
Switzerland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Switzerland
General Capital Gain Tax Rate:
20
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)
Cyprus
Switzerland
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
17.1%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
10.4%
