Geneva Corporate & Capital Tax Rates
Last updated: 13 Dec 2025
Geneva Corporate & Capital Tax Rates
How corporate profit and capital tax rates work in the Canton of Geneva: statutory cantonal simple rates, communal multipliers, capital tax, minimum tax (impôt minimal), approximate effective combined burdens including federal tax, and tools to model company tax in Geneva.
Overview
In Geneva, companies pay:
- Cantonal profit tax at a simple statutory rate;
- Communal profit tax via the Geneva “multiplicateur communal”;
- Capital tax on equity at graduated per-mille; and
- Federal corporate income tax at 8.5% on profit after tax.
Geneva’s tax system uses a fixed statutory cantonal rate, which is then increased by the communal multiplier (genevan communes apply roughly uniform multipliers) and additional per-mille capital tax on equity.
This page summarises key statutory corporate profit and capital tax parameters for capital companies and cooperatives in the canton.
Statutory Cantonal & Communal Rates
The table below summarises the statutory profit tax rate and capital tax schedule in Geneva, alongside the communal multiplier.
| Layer | Profit tax | Capital tax | Comm. multiplier | Comment |
|---|---|---|---|---|
| Canton of Geneva | 13.99% simple cantonal rate |
|
≈ 1.0–1.05 × (Geneva communes use a communal multiplier ~1.0) | Geneva’s statutory base rate is applied before communal multiplier; approximate values shown. |
| Communes | Applied via communal multiplier | Same capital tax schedule | Real effective rates show the multiplier effect combined with the statutory base. |
The Geneva profit tax rate above is the statutory cantonal rate that applies before communal multipliers. Always check the current official rates published by the Geneva tax authorities.
Effective Combined Tax Burden
Combined profit tax
The effective corporate income tax rate in Geneva is the stack of:
- Statutory cantonal base rate;
- Communal multiplier;
- Direct federal tax at 8.5% on profit after tax (≈ 7.8% before tax).
For typical companies, the combined rate tends to be in the low to mid teens, depending on year, reliefs and exact communal multiplier.
Illustrative example
For a standard capital company in Geneva with:
- Taxable profit CHF 1,000,000;
- Standard cantonal rate;
- No special deductions;
- Typical commune multiplier.
This results in an overall corporate income tax rate that is among the more competitive in Switzerland.
Illustrative only — actual combined rates depend on loss carryforwards, participation reliefs, R&D deductions, and effective multipliers.
Minimum Tax & Reliefs
Minimum tax
Geneva does not apply a gross receipts minimum tax like some other cantons, but companies must pay at least the minimum amount of cantonal and communal tax set by law.
Geneva also has a statutory minimum equity tax base for capital tax.
Reliefs & special regimes
Geneva implements Swiss federal reliefs such as:
- Participation relief for qualifying dividends and capital gains;
- Patent box and R&D super deductions (within cantonal acceptance).
Advance rulings are commonly used to confirm reliefs for specific structures.
Modelling Tools & Calculators
| Tool | What it does | How to use it for Geneva |
|---|---|---|
| Geneva enterprise tax calculator (official) | Estimating cantonal & communal tax based on profit, equity, and year. | Input profit, equity and commune to get detailed projections. |
| Swiss federal tax calculator | Cross-cantonal comparison with federal layer included. | Compare Geneva with alternative locations. |
| TaxRep Geneva calculator (hub) | Applies Geneva statutory layers to your figures. | Visit the calculator for interactive modelling. |
Planning Considerations
| Theme | Rate impact | What to watch |
|---|---|---|
| Commune multiplier choice | Geneva communes use similar multipliers, but verify year-to-year changes. | Model in the official calculator to capture the exact effective rate. |
| Profit and relief structures | Participation, patent box and R&D deductions can materially lower rate. | Document nexus and maintain relief eligibility criteria. |
FAQs
What is the corporate income tax rate in Geneva?
Geneva applies a statutory base profit tax rate (~13.99%) plus communal multipliers and the federal corporate tax layer (8.5% on profit after tax).
What is the capital tax rate for companies in Geneva?
Capital tax is charged on equity at progressive per-mille rates (e.g., 0.5‰ up to CHF 1m; 0.75‰ thereafter). This is in addition to profit tax, and many companies optimize capital structure accordingly.
Does Geneva have a minimum tax?
Geneva applies minimum cantonal/communal tax amounts but does not use a gross receipts minimum tax like some other cantons. Always check the current year’s thresholds.
Get Geneva tax rate & structuring advice (Sesch TaxRep GmbH) Swiss cantonal tax service