Corporate Tax Comparison

Switzerland vs France

Compare Switzerland and France corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Switzerland: 2/14/2024 · France: 2/14/2024 · Time of Update — Switzerland: 4/01/2026 · France: 9/26/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Switzerland

France

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Switzerland: 2/14/2024 · France: 2/14/2024 · Time of Update — Switzerland: 4/01/2026 · France: 9/26/2026

Corporate Income Tax (CIT)

Switzerland

France

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 rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.

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:

For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).

CIT Payment Due Date:

The due date varies from canton to canton.

CIT Payment Due Date:

Balance due on 15 May of the following year for a 31 December year-end.

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:

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.

Withholding Tax (WHT)

Switzerland

France

Resident Withholding Tax (Dividend/Interest/Royalty):

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

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

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

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

25/0/25

Value-Added Tax (VAT)

Switzerland

France

General VAT Rate:

8.1%

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Switzerland

France

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:

Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.

Effective Tax Rate (ETR)

Switzerland

France

Composite Effective Average Tax Rate:

17.1%

Composite Effective Average Tax Rate:

23.66

Composite Effective Marginal Tax Rate:

10.4%

Composite Effective Marginal Tax Rate:

15.38

Add TKEG Expat™ (DE) as a preferred source on Google

Google Search shows more from the sources you choose. Add this site once and its guides and updates appear more often in Top Stories when you search these topics.

Add as a preferred source

A Full-Service Consulting Firm Backs You Up

TKEG Expat™ (DE) is your trusted overseas business partner. TKEG Expat™ (DE) is a member of the TKEG Group, as is THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets covering approximately 72 percent of global GDP.
With the TKEG Group's strategic advantages, TKEG Expat™ (DE) connects customers to opportunities worldwide and serves them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions >