Moving to Switzerland: taxes, residence and life
How to become tax resident in Switzerland: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Switzerland the top income tax rate is 41%, dividends are taxed at up to 25% and companies pay 14.6% corporate tax. Newcomers may use a special regime (0%): Lump-sum (expenditure) taxation for non-working foreigners; cantonal corporate 11.9–20.5%.
How to move and become tax resident
You can become tax resident in Switzerland from arrival once you take up residence (Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without). There are 8 open residence programmes in Switzerland — see the list below.
Living there
Zurich has a temperate oceanic climate with winter highs around 3.9 °C and summer highs around 25 °C.
Key facts
| Top income tax | 41% |
|---|---|
| Dividend tax | 25% |
| Corporate tax | 14.6% |
| Special regime for newcomers | 0% — Lump-sum (expenditure) taxation for non-working foreigners; cantonal corporate 11.9–20.5%. |
| اقامت مالیاتی | از ورود — Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without |
| مسیر شما | — |
| نوع اقلیم | temperate oceanic · 3.9° / 25° (Zurich) |
Residence programmes in Switzerland
Active programmes
- EU/EFTA free movement – residence without gainful activity (B EU/EFTA) — freeMovement · 2026-10
- EU/EFTA free movement – employed or self-employed — freeMovement · 2026-10
- Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest) — specialTax · 2026-10
- Lump-sum (expenditure-based) taxation for EU/EFTA nationals — specialTax · 2026-10
Abolished in ZH, SH, AR, BL, BS
- Residence permit for retirees (non-EU, 55+) — retirement · 2026-10
- Self-employed / company founder permit (non-EU) — entrepreneur · 2026-10
- Work permit for non-EU/EFTA nationals (quota) — employment · 2026-10
- Family reunification — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Switzerland to become tax resident?
از ورود. Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without Resident from arrival day (pro-rata year); lump-sum (forfait) for non-Swiss without Swiss gainful work
How much tax will I pay in Switzerland?
In Switzerland the top income tax rate is 41%, dividends are taxed at up to 25% and companies pay 14.6% corporate tax.
Which residence programmes does Switzerland offer?
EU/EFTA free movement – residence without gainful activity (B EU/EFTA); EU/EFTA free movement – employed or self-employed; Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest); Lump-sum (expenditure-based) taxation for EU/EFTA nationals; Residence permit for retirees (non-EU, 55+)
What is the usual way to move to Switzerland?
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Compare with nearby countries
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