Top 10 Low Income Tax Countries

10: Switzerland: Lump Sum Taxation

Switzerland remains an attractive country for its quality of life and its central geographic position, as well as for its excellent infrastructure.

Swiss taxation may be attractive, especially when opting for the Lump Sum Taxation. Although the latter may one day disappear, currently it is still in place and allows for the benefit of a predictable tax, since it is a flat rate, without having to disclose the amount of annual revenue.

Note that for people with international operations, neighbouring Liechtenstein is also interesting with a tax rate of 12.5% on companies and a maximum of 24% on individuals.

Personal income tax rate: Flat rate, the flat rate amount is currently negotiating between 150,000 and 200,000 Swiss Francs on average.

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