Tax to GDP ratios

The tax to GDP ratio in Switzerland declined gradually from 29.3% in 2000 to 27.7% in 2007 before rising to 28.7% in 2009 and then falling back slightly.  These levels are below the OECD average over the whole period and in 2010, the measure was 28.1%, 5 percentage points below the OECD figure of 33.8%.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Switzerland are:

• Revenue from personal and corporate income taxes was 13.0% of GDP in 2000, 2010 and 2011.  This figure was above the OECD average of 11.3%.

• The tax ratio for Social security contributions was 7.2% of GDP in 2000 and 7.0% in 2011.   The 2010 figure of 6.7% was below the OECD average of 9.5%.

• The tax ratio for Taxes on goods and services was 6.6% in 2000 and 6.4% of GDP in 2011.  The 2010 figure of 6.3% was well below the OECD average of 11.0%.

• Property tax revenues were 2.1% of GDP in 2010, 10% above the OECD average of 1.9%.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010, 2011

• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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