The Canton of Vaud lags behind in terms of taxation

1. Taxation of Individuals

• Intercantonal Position: The Canton of Vaud has one of the highest individual tax rates in Switzerland.
• Income Tax: Maximum rate is 41.50%, exceeded only by Geneva (44%), Neuchatel (44-45%) and Basel-Country (42.2%).
• Wealth Tax: Significantly higher compared to other cantons.

2. Corporate Taxation

• Corporate Profit Tax: 14%, slightly below the Swiss average of 14.6%.
• Reform: Introduction of a progressive tax rate of 14.7% for profits exceeding CHF 10 million from 2025. The portion below this threshold will be taxed at a rate of 14%. This aims to maintain the tax attractiveness of the canton for businesses.

3. Impact of the Global Minimum Tax

• The planned introduction of a global minimum tax in 2025 may affect the canton’s attractiveness.

4. Recommendations and Conclusions

• Recent 3.5% tax reduction will have minimal impact. Comprehensive tax reform is needed. High tax rates in Switzerland are often discussed in the context of international competitiveness, especially considering the growing tax competition between regions.

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