Switzerland - Taxes on income, profits and capital gains (% of total taxes)

Taxes on income, profits and capital gains (% of total taxes) in Switzerland was 46.79 as of 2019. Its highest value over the past 47 years was 46.79 in 2019, while its lowest value was 24.81 in 1973.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1972 25.39
1973 24.81
1974 30.43
1975 30.24
1976 37.55
1977 32.89
1978 33.07
1979 29.70
1980 31.25
1981 31.71
1982 34.12
1983 31.67
1984 33.93
1985 31.18
1986 33.78
1987 30.48
1988 34.96
1989 32.15
1990 37.08
1991 37.13
1992 40.01
1993 33.82
1994 39.05
1995 31.70
1996 35.50
1997 34.29
1998 37.38
1999 30.93
2000 36.04
2001 30.62
2002 32.68
2003 32.51
2004 32.37
2005 34.38
2006 35.98
2007 36.96
2008 40.87
2009 39.68
2010 38.90
2011 38.65
2012 38.54
2013 39.45
2014 39.11
2015 42.04
2016 42.11
2017 44.68
2018 45.01
2019 46.79

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance