Corporate Tax Comparison

Switzerland vs Seychelles

Compare Switzerland and Seychelles 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 · Seychelles: 4/06/2026

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Compare Corporate Tax

Switzerland

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Switzerland: 4/01/2026 · Seychelles: 4/06/2026

Corporate Income Tax (CIT)

Switzerland

Seychelles

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:

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

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:

The due date for corporate income tax returns is typically six months after the end of the financial year.

CIT Payment Due Date:

The due date varies from canton to canton.

CIT Payment Due Date:

Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.

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:

Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.

Withholding Tax (WHT)

Switzerland

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

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

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

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

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

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

15/15/15

Value-Added Tax (VAT)

Switzerland

Seychelles

General VAT Rate:

8.1%

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Value-Added Tax (VAT)

General VAT Rate:

15%

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Switzerland

Seychelles

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 not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Switzerland

Seychelles

Composite Effective Average Tax Rate:

17.1%

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

10.4%

Composite Effective Marginal Tax Rate:

17.33%

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