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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of Income Tax [abstract] |
Income before taxes |
(USD millions) |  | 2022 |  | 2021 |  | 2020 |
Switzerland 1 |  | 5 986 |  | 22 028 |  | 9 786 |
Foreign |  | 2 385 |  | 4 109 |  | 92 |
Income before taxes |  | 8 371 |  | 26 137 |  | 9 878 |
1 The 2021 income before taxes in Switzerland includes a USD 14.6 billion non-taxable gain on the divestment of the Group’s investment in Roche Holding AG (see Note 2 and Note 4).
Current and deferred income tax expense | The significant components of the provision for income taxes are as follows:
(USD millions) |  | 2022 |  | 2021 |  | 2020 |
Switzerland |  | -617 |  | -958 |  | -932 |
Foreign |  | -1 454 |  | -1 470 |  | -1 168 |
Current income tax expense |  | -2 071 |  | -2 428 |  | -2 100 |
Switzerland |  | -142 |  | 23 |  | -137 |
Foreign |  | 797 |  | 286 |  | 430 |
Deferred tax income |  | 655 |  | 309 |  | 293 |
Income tax expense |  | -1 416 |  | -2 119 |  | -1 807 |
Analysis of tax rate |
(As a percentage) |  | 2022 |  | 2021 |  | 2020 |
Applicable tax rate |  | 16.8 |  | 14.8 |  | 13.6 |
Effect of disallowed expenditures |  | 2.6 |  | 1.0 |  | 4.6 |
Effect of utilization of previously unrecognized tax losses brought forward from prior periods |  | 0.0 |  | 0.0 |  | -0.3 |
Effect of income taxed at reduced rates |  | -0.3 |  | -0.1 |  | -0.3 |
Effect of income not subject to tax 1 |  | -0.1 |  | -7.5 |  | -0.7 |
Effect of tax credits and allowances |  | -3.8 |  | -1.4 |  | -2.3 |
Effect of release of contingent consideration liability |  | -0.5 |  | -0.1 |  | -0.2 |
Effect of tax rate change on current and deferred tax assets and liabilities |  | -0.1 |  | 0.0 |  | 0.3 |
Effect of derecognition and reversals of derecognition of deferred tax assets |  | 1.2 |  | 0.0 |  | 0.2 |
Effect of write-down and reversal of write-down of investments in subsidiaries |  | 0.0 |  | 0.0 |  | -0.8 |
Effect of prior-year items |  | -0.4 |  | 0.1 |  | 2.3 |
Effect of changes in uncertain tax positions |  | 1.4 |  | 1.3 |  | 2.0 |
Effect of other items |  | 0.1 |  | 0.0 |  | -0.1 |
Effective tax rate |  | 16.9 |  | 8.1 |  | 18.3 |
1 2021 includes the effect of income not subject to tax (-7.3%) arising from the non-taxable gain on the divestment of our investment in Roche. See Notes 2 and 4 for further details.

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