Obwalden Corporate & Capital Tax Calculator
Last updated: 14 Dec 2025
Obwalden Corporate & Capital Tax Calculator (Approximate)
Quick, approximate modelling of Obwalden company tax: combine cantonal/communal profit tax, ultra-low capital tax and Swiss federal corporate income tax on a given level of taxable profit and equity. Designed for educational planning — not as an official Obwalden tax tool.
Obwalden Tax Calculator (Approximate)
This calculator assumes a standard Obwalden corporate setup without special regimes (no patent box, R&D super-deduction, participation relief optimisation, notional interest deduction, special holding status, restructuring effects, etc.).
Results (Illustrative)
Approximate effective rate on profit: –
Figures are rounded and for illustration only. Minimum tax mechanics, special statuses and detailed intercantonal allocation are not modelled.
Assumptions & Methodology
| Parameter | Value used | Comment |
|---|---|---|
| Cantonal simple profit tax rate | 2.80% of taxable profit | Standard simple cantonal profit tax rate for capital companies and cooperatives in Obwalden; applied uniformly in this tool as a blended rate across income levels. |
| Cantonal tax factor (Steuerfuss / calibration) | Approx. 218% (factor 2.18) | Used to turn the simple rate into an indicative cantonal/communal rate. This yields an effective cantonal/communal profit tax of roughly 6.1% of profit before tax under standard settings. |
| Indicative combined cantonal/communal profit tax | ≈6.1% of profit before tax | 2.8% simple rate multiplied by a 2.18 factor. Together with federal tax it produces a combined effective burden in the low-teens for typical Obwalden companies. |
| Uniform capital tax rate on equity | 0.001% of taxable equity | Obwalden applies a single ultra-low capital tax rate of 0.001% (0.00001 as a decimal) to taxable equity across all municipalities. There is no separate cantonal vs. communal scale. |
| Federal corporate income tax | ~7.8% of profit before tax | Derived from the official 8.5% rate on profit after tax; modelled here as an effective percentage of profit before tax and simply added on top of cantonal/communal tax. |
| Location within Obwalden | Standard factor | The calculator uses one unified set of parameters for simplicity; local nuances between Sarnen and other municipalities are not reflected. |
| Special regimes & STAF instruments | Not modelled | Patent box, R&D super-deduction, participation relief optimisation, capital tax relief and global minimum tax (Pillar 2) effects are deliberately left out to keep the tool transparent. |
This is not an official Obwalden calculator. It is a deliberately simple approximation for planning and education. For transactions, group structuring or filings, please rely on official cantonal tools, detailed models and professional advice.
Worked Example
Assume a standard Obwalden company with:
- Taxable profit before tax: CHF 1,000,000;
- Taxable equity (capital tax base): CHF 2,000,000;
- No special regimes or loss carryforwards.
Under the calculator assumptions, very roughly:
- Cantonal/communal profit tax ≈ CHF 61,000
- Capital tax ≈ CHF 20
- Federal corporate income tax ≈ CHF 78,000
- Total tax ≈ CHF 139,020
- Effective rate on profit ≈ 13.9%
These figures are rounded and illustrative. A real-world assessment would also consider loss carryforwards, participation relief, Obwalden’s STAF instruments (patent box, R&D deduction), allocation between cantons, minimum-tax rules and precise statutory mechanics.
Official Tools & When to Get Advice
| Tool / resource | Use case | Comment |
|---|---|---|
| Obwalden official company tax calculators & tables | Calculate cantonal/communal profit and capital tax plus federal tax for a specific tax year, based on profit before tax and equity. | Use the cantonal environment for more precise figures; it implements current simple rates, tax factors and the uniform capital tax rate. |
| Swiss federal “tax calculator” environment | Compare Obwalden corporate tax burdens with alternative cantons and over time. | Helpful for location and investment decisions at group level. |
| Obwalden Tax Service (TaxRep) | Structuring, rulings and transaction support for Obwalden corporate & capital tax. | See the Obwalden Tax Service and Obwalden Business Tax Service for fixed-fee and bespoke support. |
FAQs
How accurate is this Obwalden calculator?
It is intentionally simplified. It uses indicative parameters for Obwalden profit and capital tax plus federal tax to generate a quick, combined estimate. It does not model minimum tax edge cases, detailed communal nuances, allocation between cantons, loss carryforwards or special regimes, so it should not be used as the sole basis for decisions.
Can I use this output for my financial statements?
No. Financial statements, budgets and tax provisions should be based on more detailed models or official calculators aligned with the latest law and practice. This tool is for education and high-level planning only.
Why doesn’t the calculator include patent box or R&D deductions?
Those instruments are highly fact-specific and can change the effective rate significantly. Including them in a generic online calculator would risk false comfort. In practice, they are typically implemented with detailed modelling and advance tax rulings with the Obwalden and federal tax authorities.
Does this calculator handle intercantonal or international allocation?
No. It assumes a company taxed entirely in Obwalden. If you have permanent establishments, properties or functions in other cantons or countries, you will need an allocation model and, often, local advice in each relevant jurisdiction.
Can Sesch TaxRep help refine these numbers?
Yes. We can build a company-specific tax model for Obwalden, prepare or review corporate tax returns, and assist with rulings, relocations and structuring. See the Obwalden tax service links above or use the general contact form on taxrep.us.