Swiss Tax Calculator
Swiss corporate tax calculator.
All 26 cantons. 2024 effective rates.
Calculate estimated corporate income tax across all 26 Swiss cantons. The combined effective rate includes federal direct tax (8.5% statutory; ~7.83% effective on pre-tax profit) plus the cantonal and municipal layers. Zug leads with 11.85% — the lowest combined rate among major commercial cantons. Enter your taxable profit and compare jurisdictions instantly.
11.85%
Lowest combined rate (Zug)
26
Cantons compared
2024
Effective rates
Federal + cantonal
All-in calculation
Interactive Tool
Swiss corporate tax calculator
all 26 cantons, 2024 effective rates
Enter taxable profit and select a canton to see the estimated tax liability and net profit. The combined effective rate includes the federal direct tax and cantonal/municipal layers. Zug's 11.85% combined rate is Switzerland's lowest among major commercial locations.
Combined rate
11.85%
Zug
Total tax
—
Federal + cantonal
Net profit
—
After all taxes
vs. Bern (20.54%)
—
Annual saving
Indicative only. Rates are combined effective rates (federal + cantonal + municipal) for illustrative purposes. Federal component uses 8.5% statutory rate adjusted for tax-on-tax deductibility (~7.83% effective). Excludes participation exemption, patent box, R&D super-deduction, and other reliefs. Actual liability depends on taxable profit base, applicable deductions, commune multiplier, and filing year. Consult a qualified Swiss tax adviser before relying on these figures.
Key Data
Corporate Tax Range Across Switzerland
From lowest to highest canton — combined effective CIT rate, 2026
Full Canton Comparison
All 26 cantons ranked by rate
lowest to highest combined effective rate
Rank
Canton
Combined rate
vs. Zug
★ Goldblum & Partner AG is based in Zug. Rates are 2024 combined effective rates (federal + cantonal + municipal) from industry sources. [VERIFY against ESTV official cantonal burden tables]
Understanding the Rates
What the calculator shows
and what it does not
Federal CIT rate (statutory)
8.5%
On net profit after tax (DBG Art. 68). Effective pre-tax rate ~7.83% because the tax itself is deductible in computing taxable profit.
Cantonal + municipal layer
Variable
Cantonal income tax plus the communal multiplier (Gemeindesteuerfuss). In Zug, the cantonal+municipal layer adds approximately 4.02 percentage points to the federal effective rate to reach 11.85%.
Capital tax
Separate levy on equity
Cantons levy a capital tax on the company's equity (paid-in capital + reserves). Rate examples: Zug 0.07%, Zurich 0.17%. Not included in the income tax rates shown above.
OECD Pillar Two
EUR 750M+ groups only
Swiss DMTT (QDMTT) in force 1 Jan 2024; IIR from 1 Jan 2025. Only applies to MNE groups with ≥EUR 750M revenue. Not relevant for most users of this calculator.
Participation exemption
DBG Art. 69–70
Dividends and capital gains from qualifying participations (≥10% or ≥CHF 1M FMV, held ≥12 months) benefit from an effective-rate reduction. The calculator does not account for this relief.
Patent box
Up to 90% cantonal relief
Qualifying net IP income may be reduced by up to 90% at the cantonal level (StHG Art. 24a). The calculator shows headline rates without patent box. IP-holding companies may achieve materially lower effective rates.
FAQ
Frequently asked
questions
Precise answers to the most common questions about forming a company in Switzerland. For specific advice on your structure, book a free consultation.
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Baarerstrasse 25 · 6300 Zug · Switzerland · Est. 2007