Geneva Corporate & Capital Tax
Dernière mise à jour : 09 décembre 2025
Geneva Corporate & Capital Tax — Business Tax Overview
How corporate income tax and capital tax work in the Canton of Geneva for companies: who is taxed, what is taxed, how rates are built up (including an indicative combined profit tax level around 14.7% and imputed capital tax on equity), where Geneva sits in the Swiss landscape, and where to dive deeper (profit tax, capital tax, rates, cases, calculator, and forms & deadlines).
Geneva at a Glance
Position dans le paysage fiscal suisse
Geneva offers a internationally visible business environment with reformed, but still mid-to-upper Swiss range corporate tax levels:
- Following corporate tax reform (RFFA/STAF), ordinary Geneva companies typically face a combined (cantonal/communal plus federal) corporate income tax rate of around 14.7% on profit before tax, depending on commune and year.
- Capital tax on equity is levied at a modest rate (roughly in the low 0.4–0.6% range), but is in practice largely imputed against profit tax once profit reaches a certain percentage of equity.
- Geneva’s economy is highly international: finance, trading, commodities, NGOs, international organisations, watchmaking and services. Tax practice is sophisticated, with extensive use of advance rulings for structuring.
Caractéristiques principales pour les entreprises
| Types d'impôts | Cantonal/communal profit tax, cantonal/communal capital tax (imputed), federal corporate income tax. |
| Contribuables | Sociétés de capitaux (SA/AG, Sàrl/GmbH), coopératives, certaines fondations et associations. |
| Base de l'impôt sur les bénéfices | Taxable profit derived from statutory accounts with tax adjustments, including RFFA/STAF reliefs. |
| Base de l'impôt sur le capital | Equity (including reserves and hidden equity) attributable to Geneva, with profit tax often credited against capital tax. |
| RFFA/STAF tools | Participation relief, patent box, additional R&D deductions and related instruments. |
Qui est taxé et sur quoi ?
- Entreprises résidentes. Companies with their statutory seat or effective place of management in Geneva are subject to responsabilité fiscale illimitée on their worldwide income and equity, with exemptions or credits for foreign permanent establishments and foreign real estate under Swiss and treaty rules.
-
Entités non résidentes. Les entreprises non résidentes sont soumises à
responsabilité fiscale limitée in Geneva on profit and equity attributable to:
- Permanent establishments in Geneva; and/or
- Geneva-situs real estate or business assets.
- Formes juridiques en vigueur. This hub focuses on personnes morales / Juristische Personen (SA/AG, Sàrl/GmbH, cooperatives). Partnerships and sole proprietors are taxed via personal income tax and are not the focus here.
- Période d'imposition. For juristic persons, the tax period generally follows the financial year. Year-end changes, migrations or extended first years should be coordinated with the Geneva tax administration.
Impôt sur le revenu des sociétés et impôt sur le capital
Geneva, like other Swiss cantons, taxes companies à la fois on their annual profit and on their equity. The mechanics in Geneva are shaped by the RFFA reform and the imputation of capital tax against profit tax.
| Aspect | Impôt sur le revenu des sociétés (impôt sur les bénéfices) | Impôt sur le capital (impôt sur les fonds propres) |
|---|---|---|
| Base fiscale | Taxable profit for the year after adjustments, participation relief, patent box and R&D deductions. | Taxable equity attributable to Geneva (share capital, open and hidden reserves, certain provisions). |
| Priorité à l'économie | How much the company earns in or allocated to Geneva. | How strongly the company is capitalised and where assets (especially real estate and participations) are located. |
| Facteurs clés | Business model, margins, transfer pricing, use of RFFA/STAF reliefs, location of functions and risks. | Financing mix (equity vs debt), size and nature of participations, IP, cash and Geneva real estate. |
| Interaction | Profit tax is computed on taxable profit and typically dominates the overall burden for profitable entities. | Capital tax is often imputed against profit tax. In many cases, once profit reaches a modest percentage of equity, profit tax exceeds capital tax and the latter becomes largely a minimum tax. |
| Pour en savoir plus | Geneva corporate tax | Geneva capital tax |
For many Geneva companies, the combined profit and capital tax burden is driven primarily by impôt sur les bénéfices. However, for holding structures, asset-rich entities and early-stage companies with low profits, capital tax and minimum tax rules can still be relevant and should be modelled explicitly.
Niveau indicatif des taux et compétitivité
Where do Geneva rates sit?
While exact figures depend on tax year, commune, profit level and use of reliefs, Geneva is typically viewed as:
- A reformed, competitive international hub, with a combined profit tax rate around the mid-teens (≈14.7%) including the federal layer.
- More expensive than Switzerland’s very lowest-tax cantons, but offering an attractive balance of rates, infrastructure and international ecosystem.
- Particularly suitable for headquarters, trading, finance and service companies that value Geneva’s location, labour market and international institutions.
For statutory parameters, communal multipliers and trends over time, see the Tarifs page, which summarises simple rates, tax factors and minimum tax rules for Geneva.
Modélisation rapide
Pour obtenir un première impression for the combined tax burden (cantonal, communal and federal) on your company’s profit and equity in Geneva:
- Utilisez les fonctions de ce concentrateur Geneva tax calculator pour une estimation approximative ; et
- Cross-check with official cantonal company tax calculators if you need a more precise view.
For restructurings, relocations or major investments, these tools are a starting point. A tailored model and, where appropriate, an advance tax ruling with the Geneva tax office are usually the next step.
RFFA/STAF, IP & Special Situations
Geneva has implemented the Swiss corporate tax reform (RFFA, the Geneva implementation of STAF) and provides a toolbox of reliefs and instruments that can materially change the effective tax rate for qualifying companies.
| Instrument | Ce qu'il fait | Où chercher |
|---|---|---|
| Allégement de la participation | Reduces the effective tax burden on qualifying dividends and capital gains from shareholdings in subsidiaries (classic holding and group structures). | Expliqué en détail sur le site impôt sur les sociétés page (section sur les revenus de participation). |
| Boîte à brevets | Allows qualifying IP income to be taxed at a reduced level, subject to nexus and tracking requirements. Important for Geneva-based IP and R&D structures with real substance. | Particulièrement pertinent pour les entreprises de propriété intellectuelle et les structures de R&D décrites dans la cas section. |
| Déductions pour R&D | Provide additional deductions for qualifying R&D expenses, lowering the profit tax base and effective rate for innovation-driven businesses. | Discuté à la fois dans le impôt sur les sociétés et cas pages. |
| Capital tax relief & imputation | Capital tax is levied on equity but can be credited against profit tax in Geneva. For companies with sufficient profitability, this greatly reduces the practical impact of capital tax; for low-profit years, it sets a minimum burden. | Voir impôt sur le capital et les aspects de planification sur les taux page. |
Ces instruments sont puissants mais lourdement documentée. For material structures (holdings, IP, financing, relocations), Geneva practice typically involves an advance ruling that coordinates cantonal and federal tax treatment and, where relevant, clarifies the interaction with other cantons and countries.
Le workflow de conformité dans la pratique
For a typical Geneva company (SA/AG ou Sàrl/GmbH), le flux de travail de l'impôt récurrent se présente à peu près comme suit :
| Étape | Ce qui se passe | Pour en savoir plus |
|---|---|---|
| 1. Clôture de l'exercice | Financial statements are prepared and approved; key tax-sensitive items (provisions, depreciation, transfer pricing, related-party transactions) are reviewed under Geneva and federal rules. | Comptabilité interne, auditeurs, fiscalité du groupe. |
| 2. Préparation de la déclaration d'impôts | The Geneva corporate tax return is prepared, including profit-to-tax reconciliation, capital tax base and any RFFA/STAF instruments (patent box, additional R&D deduction). | Formulaires et délais |
| 3. Dépôt et paiement | The return and financials are signed and filed; advance payments are reconciled; any remaining tax is paid within deadlines. Minimum tax and capital-tax-imputation rules are checked. | Formulaires et délais |
| 4. Évaluation et suivi | Des cotisations combinées cantonales/communales et fédérales sont émises. Si nécessaire, les oppositions ou les recours sont déposés dans les délais impartis et les positions sont coordonnées avec les autres cantons et juridictions. coordonnées avec les autres cantons et juridictions. | Interactions entre l'impôt sur les sociétés et l'impôt sur le capital : impôt sur les sociétés, impôt sur le capital. |
| 5. Planification et décisions | For restructurings, IP or financing changes, relocations into or out of Geneva or major investments, models are updated and rulings are prepared with Geneva and federal authorities. | Cas & Service fiscal de Genève |
FAQ
Is Geneva a high- or low-tax canton for companies?
After reform, Geneva sits in a milieu de gamme compétitif by Swiss standards: combined profit tax around 14–15% is higher than the very lowest-tax cantons, but remains attractive in an international context. For groups that value Geneva’s international environment, labour market and infrastructure, the overall package is often compelling.
Do I always pay both profit tax and capital tax in Geneva?
Yes, for companies in scope, both are technically levied each year, but the poids relatif varies. In profitable years, profit tax usually dominates and capital tax is largely imputed; in low-profit or loss years, capital tax / minimum tax can be the binding element. RFFA/STAF instruments can further change the mix for holdings and IP structures.
How important are advance tax rulings in Geneva?
Pour les déclarations annuelles de routine, les rulings ne sont généralement pas nécessaires. Pour les dépôts annuels de routine, les rulings ne sont généralement pas nécessaires. questions structurantes (holdings, IP, financing, relocations, major investments), rulings are very common and provide valuable certainty, especially when several cantons or countries are involved.
Can I manage Geneva corporate tax from abroad?
Many groups manage Swiss corporate tax centrally and work with local advisors for Geneva compliance and rulings. Returns can be prepared electronically and filed by post; communication with the tax office is possible via representatives. Substance, governance and documentation remain key, particularly for IP and financing structures that rely on Geneva entities.
Where do I start if I am considering a move to Geneva?
A typical sequence is: (1) high-level rate comparison and effective tax modelling for Geneva vs. alternative cantons; (2) review of substance, functions and people; (3) structuring concept (legal form, holding / IP / finance set-up in or via Geneva); and (4) pre-filing discussions and rulings with the Geneva tax authorities. The Service fiscal de Genève et le Geneva Business Tax Service are designed to support exactly this path.
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