Swiss cantons build on their advantage in the international tax competition for highly qualified individuals
In order to guarantee the same net salary to a highly qualified individual, companies in Switzerland have to pay a significantly lower gross income than in other European countries, the USA or China. On a weighted average basis, the tax and contribution burden in Switzerland in 2025 for an employee with a net income of EUR 100,000 is almost a quarter lower than the international average. As the BAK Taxation Index (BTI) shows, the Swiss cantons have further strengthened their tax competitiveness compared to international competitor locations between 2023 and 2025. The high tax attractiveness for higher incomes strengthens companies in Switzerland in the international competition for highly qualified individuals.