Geneva Corporate & Capital Tax Calculator
Last updated: 14 Dec 2025
Geneva Corporate & Capital Tax Calculator (Approximate)
Quick, approximate modelling of Geneva company tax: combine cantonal/communal profit tax, 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 Geneva tax tool.
Geneva Tax Calculator (Approximate)
This calculator assumes a standard Geneva corporate setup without special regimes (no patent box, R&D super-deduction, notional interest deduction, special holding status, restructuring effects, etc.). Capital-tax imputation / minimum-tax mechanics are not modelled.
Results (Illustrative)
Approximate effective rate on profit: –
Figures are rounded and for illustration only. Minimum tax, special statuses, detailed commune parameters and intercantonal allocation are not modelled.
Assumptions & Methodology
| Parameter | Value used | Comment |
|---|---|---|
| Target combined effective profit tax burden (Geneva) | ~14.7% of profit before tax (all levels) | Used as a planning anchor for a “typical” Geneva company. We split it into (a) federal effective (~7.83%) and (b) cantonal/communal remainder. |
| Federal corporate income tax (effective) | ~7.83% of profit before tax | Derived from 8.5% on profit after tax (tax deductibility). |
| Cantonal/communal profit tax (effective in this tool) | ~6.87% of profit before tax (standard location) | Calculated as 14.7% minus 7.83%. Then adjusted by a small “commune sensitivity” factor from the location selector. |
| Capital tax schedule (simple, before any imputation) |
0.5‰ on equity up to CHF 1m 0.75‰ on equity above CHF 1m |
Applied to the equity base; then adjusted by the same commune sensitivity factor. Capital-tax imputation against profit tax and minimum-tax rules are not modelled. |
| Location within Geneva | Standard / City / Higher-multiplier (illustrative) | Geneva communes can apply different multipliers. This tool uses a small sensitivity range for education, not a full commune table. |
| Special regimes | Not modelled | Patent box, R&D super-deduction, participation relief interactions, notional interest deduction, and other reforms/instruments are excluded to keep the calculator transparent. |
This is not an official Geneva calculator. It is a deliberately simple approximation for planning and education. For filings, transactions, group structuring or rulings, rely on official tools and professional advice.
Worked Example
Assume a standard Geneva company with:
- Taxable profit before tax: CHF 1,000,000;
- Taxable equity (capital tax base): CHF 2,000,000;
- Standard commune selection in this tool;
- No special regimes or loss carryforwards.
Under the calculator assumptions, very roughly:
- Cantonal/communal profit tax ≈ CHF 68,700
- Capital tax ≈ CHF 1,250
- Federal corporate income tax ≈ CHF 78,300
- Total tax ≈ CHF 148,250
- Effective rate on profit ≈ 14.8%
These figures are rounded and illustrative. A real-world assessment would consider capital-tax imputation, minimum tax, reliefs (e.g., patent box/R&D), and any intercantonal or international allocation.
Official Tools & When to Get Advice
| Tool / resource | Use case | Comment |
|---|---|---|
| Geneva official company tax calculator (GE) | Estimate Geneva cantonal/communal and direct federal tax (and related items) using official logic. | Use Geneva’s official calculator for more faithful parameters and year-specific rules: Open the official Geneva “calcul impôt sur les sociétés”. |
| Federal tax calculator environment (ESTV/AFC) | Compare tax burdens and benchmark across cantons. | Helpful for location choices and “reasonableness checks”. |
| Geneva Tax Service (TaxRep) | Structuring, rulings and transaction support for Geneva corporate & capital tax. | See Geneva Tax Service and Geneva Business Tax Service for fixed-fee and bespoke support. |
FAQs
How accurate is this Geneva calculator?
It is intentionally simplified. It uses an approximate effective Geneva profit-tax burden as a planning anchor, adds an illustrative capital tax schedule, and shows the federal layer separately. It does not model minimum tax, commune-by-commune parameters, capital-tax imputation, allocation between cantons, loss carryforwards or special regimes.
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 fact-specific and can change the effective rate significantly. Including them in a generic online calculator would risk false comfort. In practice, they are implemented via detailed modelling and often tax rulings.
Does this calculator handle intercantonal or international allocation?
No. It assumes a company taxed entirely in Geneva. If you have permanent establishments, properties or functions in other cantons or countries, you will need an allocation model and, often, local advice.
Can Sesch TaxRep help refine these numbers?
Yes. We can build a company-specific Geneva tax model, prepare or review corporate tax returns, and assist with rulings and structuring. See the Geneva service links above or use the general contact form on taxrep.us.