Aargau Corporate & Capital Tax Rates
Last updated: 11 Dec 2025
Aargau Corporate & Capital Tax Rates
How corporate profit and capital tax rates work in the Canton of Aargau: simple cantonal rates, the cantonal tax factor, minimum tax, approximate effective combined burdens (including federal tax), and tools to model the tax load for companies.
Overview
Companies in Aargau pay a combination of:
- Cantonal/communal profit tax on taxable profit;
- Cantonal/communal capital tax on equity; and
- Direct federal corporate income tax on profit.
The canton sets simple rates for profit and capital tax (expressed as a percentage or per-mille), and multiplies them by a tax factor (Steuerfuss). The communal share for companies is integrated into this overall tax factor, so companies see a unified cantonal/communal rate when using official tools.
In Aargau, cantonal profit tax is also credited against capital tax, so that for profitable companies the capital tax burden is often reduced to a residual amount or drops out entirely.
This page summarises the key rates for capital companies and cooperatives (Kapitalgesellschaften und Genossenschaften) and shows how to interpret them in practice.
Statutory Cantonal Rates (Capital Companies & Cooperatives)
The following table summarises the core cantonal profit and capital tax parameters for Aargau capital companies around and after the STAF-related reforms, with a focus on the current 15.1% combined profit tax environment.
| From / to | Simple profit tax rate | Simple capital tax rate | Tax factor (Steuerfuss) | Comment |
|---|---|---|---|---|
| Until 31 Dec 2019 | 5.5% on first CHF 250,000; 8.5% on excess profit |
1.25‰ | 169% | Pre-reform regime with higher capital tax and a two-step profit tax scale. |
| 1 Jan 2020 – 31 Dec 2021 | 5.5% on first CHF 250,000; 8.5% on excess profit |
0.75‰ | 169% (2020), 168% (2021) | Capital tax reduced to 0.75‰; tax factor adjusted and hospital tax integrated into the ordinary rate. |
| 1 Jan 2022 – 31 Dec 2023 | 5.5% on first CHF 250,000; 7.5% (2022) / 6.5% (2023) on excess profit |
0.75‰ | 168% | Gradual reduction of the higher profit band to move towards a 15.1% combined rate for large profits. |
| From 1 Jan 2024 | 5.5% on total taxable profit (single flat rate) | 0.75‰ | 168% (2024), 167% (2025) | Current regime aligned with the OECD 15% minimum: a single profit rate and a slightly reduced tax factor for companies. |
The statutory simple rates and tax factor are set out in the Aargau tax act (Steuergesetz, SAR 651.100) and the official tax office guidance for capital companies. Always check the current tax factor for the specific tax year you are modelling and whether any local surcharges apply.
Effective Combined Tax Burden
Cantonal/communal + federal
The effective corporate income tax rate in Aargau is the result of stacking:
- Aargau profit tax (cantonal/communal); and
- Swiss direct federal corporate income tax at 8.5% on profit after tax (approx. 7.8% on profit before tax).
For a company located in the city of Aarau with profits above CHF 250,000, official promotion materials and external benchmarks for tax year 2024/2025 indicate an approximate statutory combined rate of 15.1% on profit before tax.
Because both the cantonal and federal profit taxes are deductible for themselves, the economic effective rate is somewhat lower, typically in the low-to-mid teens depending on the company’s situation.
The precise rate for your company will depend on:
- Tax year (as tax factors can change);
- Location within Aargau (if specific communal factors apply);
- Use of patent box and R&D deductions; and
- Any special status, incentives or rulings.
Illustrative example
Assume a standard capital company in Aargau with:
- Taxable profit before tax: CHF 1,000,000;
- No special regimes or participation relief; and
- Standard Aargau tax factor for the year.
Then, very roughly:
- Cantonal/communal profit tax accounts for a bit more than half of the combined burden; and
- Federal corporate income tax accounts for the remaining share.
For more precise numbers by year and commune, use:
- The official Aargau company tax calculator , and
- The federal Swiss tax calculator for cross-cantonal comparisons.
The values above are illustrative only and do not replace a formal calculation or tax ruling. For investment decisions or group structuring, always work with current year data and, where material, local advisors.
Minimum Tax & Special Statuses
Minimum tax (Mindeststeuer)
Aargau applies a minimum tax for capital companies and cooperatives:
- Capital companies (Kapitalgesellschaften) are subject to a simple minimum tax of CHF 500 per year (multiplied by the tax factor).
- Cooperatives (Genossenschaften) are subject to a simple minimum tax of CHF 100 per year (multiplied by the tax factor).
- For companies newly founded on or after 1 January 2020, the minimum tax is waived for the first five tax years, which is particularly relevant for start-ups and new group entities.
For very small companies or companies in start-up or loss phases, the minimum tax is often the binding burden, especially once the five-year exemption has expired.
Special statuses & STAF instruments
Historically, Aargau recognised special statuses such as holding and domiciliary companies with:
- Reduced profit tax on foreign or passive income; and
- Reduced capital tax per-mille rates.
In the context of Swiss corporate tax reform (STAF), these regimes have been phased out and replaced by:
- A patent box with up to 90% relief on qualifying patent income; and
- An additional R&D deduction of up to 50% on qualifying research and development expenditure.
The combined relief from the patent box and R&D deduction is capped at 70% of taxable profit for cantonal/communal purposes, so planning must take these limits into account.
Modelling Tools & Calculators
To quantify the tax burden for a specific company, it is best to use a combination of official and independent tools:
| Tool | What it does | How to use it for Aargau |
|---|---|---|
| Aargau company tax calculator | Computes cantonal/communal and federal tax for capital companies and cooperatives based on profit before tax and location in Aargau. | Select the relevant tax year, enter profit before tax and the commune. Use the results as a check against your own models and as input for budgeting and pricing. |
| Swiss federal tax calculator | Provides comparative views of tax burdens across cantons and over time. | Use it to compare Aargau with alternative cantons for corporate location decisions and to benchmark effective rates over several years. |
| TaxRep Aargau calculator (this hub) | Applies combined Aargau cantonal/communal and federal profit and capital tax parameters to your own profit and equity figures. | See the calculator page of this hub for a tailored company-level modelling tool that aligns with the explanations in the corporate tax and capital tax sections. |
Planning Considerations
| Theme | Rate impact | What to watch |
|---|---|---|
| Location choice within Aargau | Corporate rates for companies are largely harmonised via a unified tax factor, but local communal components and economic promotion zones can still influence the effective burden. | Confirm the applicable tax factor for the chosen commune and year; use calculators to compare alternative locations, especially for larger planned investments. |
| Financing structure | Adjusting the mix of equity and debt affects capital tax (levied on equity) and the profit tax effects of interest deductions. | Avoid excessive shareholder debt that might be requalified as hidden equity; reflect that Aargau offsets profit tax against capital tax, so highly leveraged companies may experience a relatively higher capital tax share over time. |
| Use of STAF instruments | Patent box and R&D deductions can considerably reduce the effective profit tax rate on qualifying income in Aargau. | Check Aargau implementation details and the 70% relief cap; maintain robust documentation for nexus and cost allocation to withstand review. |
| Holding and IP structures | Location of holdings and IP within or outside Aargau can shift the combined profit and capital tax burden and eligibility for reliefs. | Model scenarios using both cantonal and federal tools; obtain rulings where structures are material, IP-heavy or cross-border. |
| Lifecycle events | Mergers, spin-offs, migrations of seat or liquidations can temporarily change the effective tax rate and crystallise hidden reserves. | Plan transactions with rate changes and minimum tax in mind; align with Aargau and federal tax practice and seek rulings for significant restructurings. |
FAQs
What is the corporate income tax rate in Aargau?
Aargau applies a simple cantonal profit tax rate of 5.5% for capital companies and cooperatives (flat rate from 2024 onwards), multiplied by a tax factor that is currently around 167–168% for juristic persons. On top of this, companies pay Swiss direct federal corporate income tax at 8.5% on profit after tax (about 7.8% before tax). For a standard company in Aarau with profit above CHF 250,000, the combined statutory rate is around 15.1% on profit before tax, with the effective economic rate somewhat lower due to the deductibility of taxes.
What is the capital tax rate for companies in Aargau?
The simple capital tax rate for capital companies is 0.75‰ of taxable equity, multiplied by the same tax factor as for profit tax. In practice, cantonal profit tax is credited against capital tax, so that profitable companies often have little or no net capital tax burden, whereas low-profit or loss-making companies can be more affected by the capital tax and minimum tax.
How does the minimum tax work?
If a company’s ordinary profit and capital taxes (based on the simple rates and tax factor) do not reach the statutory minimum (CHF 500 simple minimum for capital companies or CHF 100 for cooperatives, multiplied by the tax factor), the minimum tax applies instead. New companies incorporated from 2020 onwards are exempt from this minimum tax for their first five tax years, which can be important in start-up phases.
Are the same rates used for all companies?
The simple rates for profit and capital tax are the same for capital companies and cooperatives, but STAF instruments (patent box and R&D deduction), local factors and incentives can change the effective rate significantly. Associations, foundations and entities with ideal or charitable purpose may be subject to different rules or exemptions.
Where can I check the current year’s rates?
The most reliable sources are the official Aargau tax administration website (in particular the pages on “Steuerberechnung/Tarife & Steuerfüsse” for juristic persons), the Aargau company tax calculator, and the federal Swiss tax calculator for cross-cantonal comparisons. For material decisions, it is advisable to confirm rates and factors in writing or via a ruling request.
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