Romania vs Switzerland
Corporate Tax Comparison
Time of Update: Romania: 4/04/2026 / Switzerland: 4/01/2026
Compare Romania and Switzerland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Romania vs Switzerland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Romania
Switzerland
General CIT Rate:
16
General CIT Rate:
Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.
CIT Return Due Date:
If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters. For the period from 2021 to 2025, the deadline for submitting the annual CIT declaration form is June 25 of the following year, or the 25th day of the sixth month after the revised fiscal year end.
CIT Return Due Date:
The due date varies from canton to canton (usually between six and nine months after the close of the business year).
CIT Payment Due Date:
The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year. During the period from 2021 to 2025, the final CIT should be due by June 25 of the following year or by the 25th of the sixth month after the revised fiscal year end.
CIT Payment Due Date:
The due date varies from canton to canton.
CIT Estimated Payment Due Date:
Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.
CIT Estimated Payment Due Date:
Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.
Withholding Tax (WHT)
Romania
Switzerland
Resident Withholding Tax (Dividend/Interest/Royalty):
8/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
8/16/16
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Romania
Switzerland
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.
Effective Tax Rate (ETR)
Romania
Switzerland
Composite Effective Average Tax Rate:
14.41%
Composite Effective Average Tax Rate:
17.1%
Composite Effective Marginal Tax Rate:
6.41%
Composite Effective Marginal Tax Rate:
10.4%
