Figures on SMEs: Taxation of companies

The taxation of companies depends very much on the canton and the municipalities where they are located. The charge may vary from single to double.

Tax competition between the cantons is creating a very large disparity in the taxation of companies, with a difference that may go from single to double. The rate does not only change depending on the canton, but also depending on the municipality.

A corporation with a share capital of CHF 2 million which makes a net profit of CHF 240,000 in 2021 pays a total of CHF 51,856 in taxes in Bellinzona compared to CHF 28,910 in Stans (Nidwalden).

EN_LN_SECO_Chiffres_PME_2022_ChargeFiscale
Source: FTA, Tax Burden in Switzerland: Canton Administrative Centers 2021

Fiscally-Advantageous Cantons

Central Switzerland remains the most advantageous region from a fiscal point of view in 2022. In these cantons, the effective tax burden for companies, which takes federal, cantonal and local taxes into account, is between 9.8% and 11.1%, according to the 2022 BAK Taxation Index by the BAK Economics institute.

EN_LN_SECO_Chiffres_PME_2022_FiscaliteSociete
Source: BAK Economics, BAK Taxation Index 2022


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Last modification 24.10.2022

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