Revenue Statistics 2022 - Switzerland

Tax-to-GDP ratio
Tax-to-GDP ratio over time
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Switzerland increased by 0.4 percentage
points from 27.5% in 2020 to 28.0% in 2021. Between 2020 and 2021, the OECD average increased from 33.6% to
34.1%. The tax-to-GDP ratio in Switzerland has increased from 27.0% in 2000 to 28.0% in 2021. Over the same period,
the OECD average in 2021 was above that in 2000 (34.1% compared with 32.9%). During that period, the highest tax-to-
GDP ratio in Switzerland was 28.0% in 2021, with the lowest being 25.4% in 2007.

Range OECD members Switzerland OECD

% of GDP
55
50
45
40
35 34.1
30
28.0
25
20
15
10
5
0

Tax-to-GDP ratio compared to the OECD, 2021

Switzerland ranked 31st¹ out of 38 OECD countries in terms of the tax-to-GDP ratio in 2021. In 2021, Switzerland had a
tax-to-GDP ratio of 28.0% compared with the OECD average of 34.1%. In 2020, Switzerland was also ranked 31st out of
the 38 OECD countries in terms of the tax-to-GDP ratio.

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% of GDP
50
45 46.9
45.1
40 43.5 43.3 43.0 42.6
42.2 42.0
39.7 39.5 39.0
35 38.6 38.4
37.4 36.8
35.8 35.8 35.1
34.1 34.0 33.8 33.8 33.5 33.5 33.2 33.2
30 32.8 32.2
31.2
29.9
25 28.5 28.0
26.6
24.2
20 22.8 22.2
21.1
19.5
15 16.7

10
5
0

* Australia and Japan are unable to provide provisional 2021 data, therefore their latest 2020 data are presented within this country note.
1. In this note, the country with the highest level or share is ranked first and the country with the lowest level or share is ranked 38th.
Note: In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government or to a supranational authority. Taxes are unrequited in the
sense that benefits provided by government to taxpayers are not normally in proportion to their payments.
Tax structures
Tax structure compared to the OECD average, 2020
The structure of tax receipts in Switzerland compared with the OECD average is shown in the figure below.

Switzerland OECD average

% of total tax revenues

32
27
24 25
20

11 11 12
9 8 9
6
1 1 1

Taxes on personal Taxes on corporate Social security Payroll taxes Taxes on property Value Added Taxes on goods Other
income, profits and income and gains contributions Taxes/Goods and and services
gains Services Tax (excluding
VAT/GST)
Relative to the OECD average, the tax structure in Switzerland is characterised by:
Higher revenues from taxes on personal income, profits & gains; taxes on corporate income & gains; and property
»
taxes.
A lower proportion of revenues from social security contributions; value-added taxes; and goods & services taxes
»
(excluding VAT/GST).
» No revenues from payroll taxes.

Tax structure in
Tax structure Tax Revenues in national currency
Switzerland
Position in OECD²
Swiss Franc, millions %
2019 2020 D 2019 2020 D 2019 2020 D
Taxes on income, profits and capital gains¹ 95 529 89 855 - 5 674 48 46 -2 6th 7th -1
of which
Personal income, profits and gains 60 794 62 392 + 1 598 31 32 +1 8th 8th -
Corporate income and gains 22 191 21 398 - 793 11 11 - 13th 11th +2
Social security contributions 47 077 48 917 + 1 839 24 25 +1 26th 25th +1
Payroll taxes - - - - - - 30th 30th -
Taxes on property 15 215 15 730 + 516 8 8 - 13th 10th +3
Taxes on goods and services 39 456 38 891 - 565 20 20 - 36th 37th -1
of which VAT 22 337 22 042 - 295 11 11 - 37th 37th -
Other 1 014 1 050 + 35 1 1 - 18th 15th +3
TOTAL 198 291 194 443 - 3 848 100 100 - - - -
Tax revenue includes net receipts for all levels of government; figures in the chart and table may not sum to the total due to rounding.
1. Includes income taxes not allocable to either personal or corporate income.
Source: OECD Revenue Statistics 2022

Contacts
Kurt Van Dender Alexander Pick Nicolas Miranda
Centre for Tax Policy and Administration Centre for Tax Policy and Administration Centre for Tax Policy and Administration
Acting Head, Tax Policy and Statistics Division Acting Head, Tax Data & Statistical Analysis Unit Statistician, Tax Data & Statistical Analysis Unit
Kurt.VanDender@oecd.org Alexander.Pick@oecd.org Nicolas.Miranda@oecd.org