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Taxes (Tables)
 12 Months Ended
Dec. 31, 2024
Income Taxes [Abstract]  
Disclosure of components of income before taxes
Income before taxes
($ millions)202420232022
Switzerland493 359 234 
Foreign763 473 229 
Total income before taxes1,256 832 463 
Disclosure of components of current and deferred income taxes
Current and deferred income taxes
($ millions)202420232022
Switzerland(95)(74)(17)
Foreign(239)(93)(146)
Current income tax (expense)(334)(167)(163)
Switzerland25 313 53 
Foreign71 (4)(18)
Deferred tax income96 309 35 
Total income tax (expense)/income(238)142 (128)
Disclosure of reconciliation of tax rate The main elements contributing to the difference between Alcon's overall applicable tax rate and the effective tax rate are summarized in the below table.
 202420232022
($ millions unless indicated otherwise)(1)
%%%
Applicable tax rate(256)20.4 %(168)20.2 %(104)22.5 %
Effect of disallowed expenditures(4)0.3 %(7)0.8 %(13)2.8 %
Effect of deemed legal entity liquidation
57 (4.5)%— — %— — %
Effect of equity-based compensation(2)0.2 %(3)0.4 %(13)2.8 %
Effect of tax credits and allowances18 (1.4)%12 (1.4)%11 (2.4)%
Effect of deductibility of a statutory expense in Switzerland(2)
— — %568 (68.3)%23(5.0)%
Effect of adjustments to contingent consideration and other liabilities— — %2 (0.2)%3 (0.6)%
Effect of changes in uncertain tax positions(3)
(43)3.4 %(271)32.6 %10 (2.2)%
Effect of previously unrecognized tax loss carryforward12 (1.0)%11 (1.3)%— — %
Effect of 2022 APA on prior years— — %6 (0.7)%(37)8.0 %
Effect of non-deductible amortization(9)0.7 %(8)1.0 %(7)1.5 %
Effect of other items(10)0.8 %(6)0.7 %2 (0.4)%
Effect of prior year items(1)0.1 %6 (0.7)%(3)0.6 %
Effective tax rate(238)18.9 %142 (17.1)%(128)27.6 %
(1)Percentages may not sum due to rounding.
(2)Includes agreements for fiscal years 2023 and 2022. 2023 also includes a long-term Swiss Tax Agreement; however, it is uncertain whether Alcon will obtain a similar treatment for future years for a portion of the benefit.
(3)Includes the net effect of partial reserves and benefits recognized for the deductibility of statutory expenses in Switzerland. 2024 also includes reserves for the deemed liquidation of a legal entity. 2023 also includes the release of reserves in US and Germany following the conclusion of tax audits and other items.