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.

Thus, a corporation with share capital of CHF 2 million which makes a net profit of CHF 240,000 in 2017 pays CHF 61,401 total in taxes in Basel versus CHF 30,568 in Stans (Nidwald). The tax burden in French Switzerland is particularly high.

Total tax burden in 2016
Source: FTA, Tax Burden in Switzerland: Canton Administrative Centers 2017 (next publication: 2019)

Fiscally-Advantageous Cantons

Central Switzerland remains the most advantageous region from a fiscal point of view in 2016. In these cantons, the effective tax burden for companies, which takes federal, cantonal and local taxes into account, is between 10.1% and 12.1%, according to the 2017 BAK Taxation Index by the BAK Economics institute.

Map. Shows company taxation by canton in Switzerland
Source: BAK Economics, BAK Taxation Index 2017 (next update: December 2019)

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Last modification 20.12.2018

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