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Income taxes (Detail 2) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Major Components Of Tax Expense Income [Table]      
Operating profit / (loss) before tax $ 9,604 $ 9,484 $ 8,155
Income taxes at Swiss tax rate of 19.5% for 2020, 20.5% for 2019 and 21% for 2018 1,729 1,755 1,590
Increase / (decrease) resulting from:      
Non-Swiss tax rates differing from Swiss tax rate 284 234 110
Tax effects of losses not recognized 74 124 144
Previously unrecognized tax losses now utilized (217) (179) (212)
Non-taxable and lower taxed income (335) (278) (394)
Non-deductible expenses and additional taxable income 429 510 385
Adjustments related to prior years - current tax (41) (40) (67)
Adjustments related to prior years - deferred tax 13 (10) 12
Change in deferred tax recognition (217) (342) (381)
Adjustments to deferred tax balances arising from changes in tax rates 0 (5) 234
Other items 222 231 161
Income tax expense / (benefit) $ 1,942 $ 1,998 $ 1,583
Applicable tax rate 18.00% 18.50% 19.50%
Swiss      
Major Components Of Tax Expense Income [Table]      
Operating profit / (loss) before tax $ 4,425 $ 3,334 $ 3,403
Increase / (decrease) resulting from:      
Income tax expense / (benefit) 715 714 598
Non-Swiss      
Major Components Of Tax Expense Income [Table]      
Operating profit / (loss) before tax 5,178 6,150 4,752
Increase / (decrease) resulting from:      
Income tax expense / (benefit) 1,227 1,284 985
UBS AG      
Major Components Of Tax Expense Income [Table]      
Operating profit / (loss) before tax 8,960 8,964 7,699
Income taxes at Swiss tax rate of 19.5% for 2020, 20.5% for 2019 and 21% for 2018 1,613 1,658 1,501
Increase / (decrease) resulting from:      
Non-Swiss tax rates differing from Swiss tax rate 267 217 96
Tax effects of losses not recognized 74 124 144
Previously unrecognized tax losses now utilized (217) (179) (212)
Non-taxable and lower taxed income (316) (252) (381)
Non-deductible expenses and additional taxable income 414 487 373
Adjustments related to prior years - current tax (33) (38) (66)
Adjustments related to prior years - deferred tax 19 (3) 18
Change in deferred tax recognition (217) (341) (383)
Adjustments to deferred tax balances arising from changes in tax rates 0 (1) 235
Other items 240 230 163
Income tax expense / (benefit) $ 1,844 $ 1,903 $ 1,488
Applicable tax rate 18.00% 18.50% 19.50%
UBS AG | Swiss      
Major Components Of Tax Expense Income [Table]      
Operating profit / (loss) before tax $ 4,052 $ 2,983 $ 3,042
Increase / (decrease) resulting from:      
Income tax expense / (benefit) 642 640 524
UBS AG | Non-Swiss      
Major Components Of Tax Expense Income [Table]      
Operating profit / (loss) before tax 4,907 5,981 4,657
Increase / (decrease) resulting from:      
Income tax expense / (benefit) $ 1,202 $ 1,263 $ 963