Published on 20 August 2026

Receipts

Direct federal tax and value added tax are the Confederation's main source of receipts, and make up around one third of receipts. Withholding tax, mineral oil tax and stamp duty also contribute to federal receipts.

2025 receipts

• Direct federal tax and supplementary tax: 34 626 mn

  The receipts from direct federal tax and the supplementary tax account for 37.0% of budgeted receipts.

  Direct federal tax (34.6 bn) is levied on the income of natural persons and on the net profit of legal entities. The proportions of income tax and profit tax receipts are more or less balanced at 45% and 55%, respectively, of direct federal tax. The 2027 receipts derive mainly from taxable income and profits from 2026.

  Receipts from the supplementary tax (2.4 bn) are also expected with the implementation of the OECD minimum tax rate. The profits of large multinational enterprises (MNEs) are to be taxed at a rate of 15%.

• Value added tax: 28 810 mn

  VAT accounts for 30.8% of total receipts. making it the most important source of receipts for the Confederation, together with direct federal tax. Domestic consumption is taxed. This includes the consumption of domestic goods and services, as well as imports. Exports are not subject to VAT.

• Other consumption taxes: 7 825 mn

  Other consumption taxes consist essentially of receipts from mineral oil tax, tobacco duty, beer tax and spirits tax. This tax category accounts for 8.4% of total receipts and is continuing to trend downward.

  The increase in the number of electric vehicles is causing a decline in mineral oil tax receipts, while lower alcohol consumption is leading to a drop in receipts from beer tax and spirits tax. In 2027, each of the receipt types mentioned will fall by around 4%.

• Withholding tax: 6 806 mn

  Withholding tax accounts for 7.3% of total receipts. Designed as a safeguard tax for direct taxes, withholding tax is intended to ensure that income from movable capital assets is taxed (especially dividends and interest income). Estimated withholding tax receipts represent the portion of incoming payments for which no refund is likely to be requested and which will therefore remain with the Confederation.

• Transportation levies: 2 533 mn

  Transportation levies comprise heavy vehicle charges, motorway tax (vignette) and automobile duty. They account for 2.7% of total receipts.

• Stamp duty: 2 540 mn

  Stamp duty accounts for 2.7% of receipts. Transfer stamp tax, which accounts for more than half of receipts from stamp duty, is levied on purchases and sales of Swiss and foreign securities. The issue tax on the accumulation of net assets/equity fluctuates considerably, as it depends on the equity requirements of companies. The third component is insurance premium stamp duty, which is collected on certain insurance premiums. Its trend is relatively stable.

• Other receipts: 8 199 mn

  Other federal receipts accounted for 8.8% of total receipts. They include other tax receipts, such as the CO₂ levy (1.1 bn) and import duties (0.7 bn), and investment receipts, 80% of which come from dividend payments associated with federal stakes (0.8 bn; mainly Swisscom and Swiss Post). In addition, there are current nontax receipts, which consist primarily of receipts from royalties and concessions, such as the SNB profit distribution (1 bn), as well as receipts from exchange transactions (1.4 bn; e.g. military service exemption tax) and financial receipts (0.4 bn; e.g. interest receipts).

Development of 2027 receipts

Receipts of 93.7 billion are budgeted for 2027, which is 3.7% more than in the previous year's budget. However, it is currently estimated that receipts will be higher than budgeted in fiscal 2026 (+1.7 bn), due primarily to a significant rise in direct federal tax receipts. Relative to the estimate, receipts will grow by 1.8% in 2027 (+1.6 bn). From 2028, VAT is to be increased to finance the13th monthly AHV pension payment and the Armed Forces (by 0.4 and 0.5 percentage points respectively).

Data

Detailed data for longer periods are available under the following links:

• data portal
• Open Government Data