Cantonal Corporate & Capital Tax
Ultimo aggiornamento: 09 dic 2025
Swiss Cantonal Corporate & Capital Tax — Overview by Canton
How Swiss cantonal corporate income tax and capital tax work together: federal vs. cantonal/communal layers, why canton and commune matter for the effective tax rate, and A–Z links to canton-specific hubs (Zurich, Zug, Geneva, Vaud, St. Gallen and others).
How Swiss Corporate & Capital Tax Works
Layers: federal, cantonal & communal
Companies in Switzerland are typically exposed to three layers of tax on profits and equity:
- Imposta federale diretta sul reddito delle società on profit;
- Cantonal corporate income tax on profit; and
- Imposta sul capitale cantonale/comunale on equity.
Cantons are responsible for their own corporate and capital tax laws within a federal framework. Communal taxes are usually levied by applying a fattore fiscale (Steuerfuss) to the cantonal base, so that companies see a combined cantonal/communal amount for each canton.
Why cantons differ
Each canton sets its own:
- Simple profit tax and capital tax rates;
- Tax factor (multiplying the simple rate);
- Minimum tax and special regimes (e.g. for holding or IP-rich companies);
- Practical approach to rulings, audits and allocation.
The result: material differences in effective corporate tax burdens between cantons, even though federal corporate income tax is uniform.
Corporate Income Tax vs. Capital Tax
Across Switzerland, the broad pattern is similar in each canton: companies are taxed both on their profit and on their patrimonio netto, but the design and interaction of those taxes can differ significantly from canton to canton.
| Aspetto | Corporate income tax (profit tax) | Capital tax (equity tax) |
|---|---|---|
| Base imponibile | Taxable profit for the year, derived from financial statements with tax adjustments. | Equity (share capital, reserves and hidden equity) attributable to the canton. |
| Economic focus | How much the company earns in a period. | How strongly the company is capitalised and where assets are located. |
| Typical role | Main driver of the overall tax burden for profitable operating companies. | Acts as a minimum burden, especially for holdings, start-ups and low-profit entities. |
| Reliefs | Participation relief, patent box, R&D super-deductions, notional interest deductions (where implemented). | Reduced rates or base relief for qualifying participations, IP or specific statuses in some cantons. |
| Variation between cantons | Rate level, tax factor, use of STAF instruments and practice on rulings. | Per-mille rate, minimum tax rules, treatment of hidden equity and special-status companies. |
Each canton page in this guide breaks down both profit tax and capital tax for that canton — with scope, tax base, rates, examples, cases and a canton-specific calculator where relevant.
When Cantonal Location Matters
Key decision points
Choosing a canton (and specific commune) is especially important when:
- You are incorporating a new Swiss company or moving an existing one;
- You are centralising holdings, IP or group financing in Switzerland;
- You are building a hub for R&D or high-margin services;
- You hold substantial real estate or perform cross-cantonal activities.
The right canton can lower the long-term effective tax rate, ease the use of STAF instruments and provide a predictable environment for rulings and audits.
Typical comparisons
In practice, groups often compare:
- Low-tax cantons (e.g. Zug, Nidwalden, Schwyz) for holding and finance;
- Mid-range cantons (e.g. St. Gallen, Aargau, Thurgau) for operating sites;
- Large centres (e.g. Zurich, Geneva, Vaud) where access to talent and markets may outweigh slightly higher rates.
This hub is designed to let you click into each canton and understand its corporate & capital tax profile in a consistent format.
Cantonal Corporate & Capital Tax Hubs (A–Z)
The links below lead to canton-specific hubs for corporate income tax and capital tax. Many of these pages are under construction; the slugs shown here are the anticipated final URLs so they can already be referenced in planning, internal links and content architecture.
| Canton | Planned hub URL | Note |
|---|---|---|
| Zurigo | /zurich-corporate-capital-tax/ | Major financial & commercial centre; benchmark canton for many groups. |
| Berna | /bern-corporate-capital-tax/ | Capital region with broad sector mix and varied communal factors. |
| Lucerna | /lucerne-corporate-capital-tax/ | Central Swiss canton with active location promotion and moderate rates. |
| Uri | /uri-corporate-capital-tax/ | Smaller canton; relevant for specific industrial and infrastructure projects. |
| Svitto | /schwyz-corporate-capital-tax/ | Traditionally attractive for high-net-worth and corporate structures. |
| Obvaldo | /obwalden-corporate-capital-tax/ | Small canton with historically competitive corporate tax levels. |
| Nidvaldo | /nidwalden-corporate-capital-tax/ | Known for IP and holding structures; STAF implementation of interest. |
| Glarona | /glarus-corporate-capital-tax/ | Industrial and SME focus; lean administration. |
| Zug | /zug-corporate-capital-tax/ | One of Switzerland’s flagship low-tax cantons for international groups. |
| Friburgo | /fribourg-corporate-capital-tax/ | Bilingual canton with logistics and industrial base. |
| Soletta | /solothurn-corporate-capital-tax/ | Mid-range canton; relevant for manufacturing and distribution. |
| Basilea Città | /basel-stadt-corporate-capital-tax/ | Global life-sciences hub; strong pharma and chemical presence. |
| Basilea Campagna | /basel-landschaft-corporate-capital-tax/ | Surrounding canton to Basel-Stadt; often part of regional planning. |
| Sciaffusa | /schaffhausen-corporate-capital-tax/ | Border canton; industrial clusters and cross-border dynamics. |
| Appenzello Esterno | /appenzell-ausserrhoden-corporate-capital-tax/ | Smaller canton; niche SME-focused planning. |
| Appenzello Interno | /appenzell-innerhoden-corporate-capital-tax/ | Smallest canton; specific local considerations. |
| San Gallo | /st-gallen-corporate-capital-tax/ | Eastern Swiss centre; hub page already available with full structure. |
| Grigioni | /graubuenden-corporate-capital-tax/ | Tourism and energy; altitude and infrastructure projects. |
| Argovia | /aargau-corporate-capital-tax/ | Industrial corridor canton; important for energy and pharma supply chains. |
| Turgovia | /thurgau-corporate-capital-tax/ | Lake Constance region; manufacturing, logistics and agri-food. |
| Ticino | /ticino-corporate-capital-tax/ | Italian-speaking canton; cross-border finance and services. |
| Vaud | /vaud-corporate-capital-tax/ | Lake Geneva region; HQs, tech and life sciences. |
| Vallese | /valais-corporate-capital-tax/ | Energy, chemicals and tourism; alpine projects. |
| Neuchâtel | /neuchatel-corporate-capital-tax/ | Watchmaking, microtech and research institutions. |
| Ginevra | /geneva-corporate-capital-tax/ | International organisations, trading houses and financial services. |
| Giura | /jura-corporate-capital-tax/ | Watch and precision industries; cross-border labour market. |
As individual canton hubs go live, this A–Z list will act as the central navigation for Swiss corporate & capital tax content. Internal links in articles, tools and service pages can already point to these slugs to future-proof your content.
How to Use This Canton Hub
This hub is designed as the entry point for Swiss cantonal corporate & capital tax. A typical workflow:
- Start here to understand the federal vs. cantonal structure and the difference between profit tax and capital tax.
- Utilizzare il Cantons A–Z table to jump to the canton(s) you are considering for incorporation, relocation or investment.
-
On each canton page, move from:
- Panoramica → high-level tax profile;
- Imposta sulle società & Imposta sul capitale → substantive rules;
- Tariffe & Calcolatrice → indicative numbers;
- Casi → practical scenarios and ruling practice;
- Moduli e scadenze → concrete filing steps.
- For cross-cantonal questions (e.g. profit allocation, real estate portfolios, multi-site operations), use several canton pages in parallel and model the combined effect, then consider an intercantonal ruling strategy.
For material decisions, e.g. relocating a group HQ or setting up a Swiss IP hub, combine this guide with bespoke modelling and, where appropriate, advance tax rulings from the relevant cantons and the federal tax administration.
Domande frequenti
Why do effective corporate tax rates vary so much between cantons?
Because each canton sets its own simple rates, tax factors, minimum tax and reliefs within a federal framework. Even though federal corporate income tax is the same everywhere, the cantonal and communal components can differ significantly, leading to noticeable differences in combined effective rates.
Do all cantons levy both profit tax and capital tax?
Yes, in practice all Swiss cantons apply some form of capital tax on equity in addition to profit tax on income, although the detailed design, per-mille rate, minimum tax and reliefs vary. For holding and IP structures, capital tax is often an important parameter in canton choice.
Can I manage multiple cantons from a single Swiss company?
Yes. A single company can operate across several cantons. In that case, profits and equity must be allocated between cantons using recognised allocation keys (e.g. payroll, assets, turnover). This is a common topic in Swiss tax practice and often benefits from professional support and, in major cases, from coordinated rulings.
Are some cantons “better” than others for holdings or IP?
Some cantons have historically been more attractive for holdings, finance or IP structures due to rates and practice. However, after STAF, the picture is more nuanced: many cantons offer modern tools like patent boxes and R&D deductions. The best choice depends on the group’s footprint, substance and long-term plans.
Where should I start if I’m choosing a canton for a new Swiss company?
A practical approach: (1) shortlist 3–4 cantons that fit your business (rates, workforce, infrastructure); (2) use this hub and the canton pages to understand corporate & capital tax in each; (3) build a simple comparative model; and (4) engage advisors to refine the model and, if needed, seek pre-approval via rulings in the top candidates.
Discuss Swiss cantonal corporate & capital tax (Sesch TaxRep GmbH) Contatto