WorldTax Compareโ† All Comparisons

Georgia vs Switzerland
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฌ๐Ÿ‡ช Georgia
vs
๐Ÿ‡จ๐Ÿ‡ญ Switzerland
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
20%
Flat 20%; political pressure from EU candidacy reforms
No change
0โ€“11.5%
Stable; cantonal competition ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
18%
18% standard
No change
2.6โ€“8.1%
No further increases planned
No change
Corporate Tax Rate
Corporate Tax Rate
15%
15% distribution tax; Pillar Two considerations
No change
~14โ€“26%
Pillar Two supplementary tax active; cantons adjusting
No change
Capital Gains Tax
Capital Gains Tax
5โ€“15%
5% dividend; capital gains as income
No change
0%
No capital gains tax for private individuals
No change
Social Security & Payroll
Social Security / Payroll
4%
Pension reform; mandatory system maturing
No change
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
State, Regional & Local Taxes

๐Ÿ‡ฌ๐Ÿ‡ช Georgia โ€” Municipal Taxes

Georgia's 64 municipalities (including Tbilisi) have limited independent taxing powers โ€” income tax is nationally set. Municipalities levy property tax (gแƒแƒ“แƒแƒกแƒแƒฎแƒแƒ“แƒ˜ qonebaze) at 0%โ€“1% of market value for individuals and 1% for legal entities. Vehicle annual fees and land tax are also locally determined. Georgia has a simple and low-tax system โ€” it introduced a flat 20% income tax in 2004 and has since maintained competitive rates. The Virtual Zone and Free Industrial Zone regimes offer significant corporate tax exemptions.

๐Ÿ‡จ๐Ÿ‡ญ Switzerland โ€” Cantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Georgia vs Switzerland: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฌ๐Ÿ‡ช Georgia has a higher top income tax rate (20% vs 0โ€“11.5%). ๐Ÿ‡จ๐Ÿ‡ญ Switzerland is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Georgia has a higher consumption tax (18% vs 2.6โ€“8.1%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฌ๐Ÿ‡ช Georgia offers a lower corporate rate (15% vs 26%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ญ Switzerland taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

Related Comparisons

๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฆ๐Ÿ‡น AustriaTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ง๐Ÿ‡ช BelgiumTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡จ๐Ÿ‡พ CyprusTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฉ๐Ÿ‡ฐ DenmarkTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ซ๐Ÿ‡ฎ FinlandTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ซ๐Ÿ‡ท FranceTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฌ๐Ÿ‡ท GreeceTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฎ๐Ÿ‡ธ IcelandTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฎ๐Ÿ‡ช IrelandTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฎ๐Ÿ‡น ItalyTax comparison๐Ÿ‡ฌ๐Ÿ‡ช Georgia vs ๐Ÿ‡ฑ๐Ÿ‡บ LuxembourgTax comparison