Jura Corporate & Capital Tax Rates
Last updated: 13 Dec 2025
Jura Corporate & Capital Tax Rates
How corporate profit and capital tax rates work in the Canton of Jura: statutory simple rates (taux unitaire), the annual coefficient (quotité), capital tax per-mille rates (incl. reduced capital tax for participations/patents/group loans), approximate effective combined burdens (including federal tax), and tools to model the tax load for companies.
Overview
Companies in Jura typically pay a combination of:
- Cantonal profit tax on taxable profit;
- Cantonal capital tax on equity;
- Communal (and potentially parish/church) taxes on profit and capital (via local coefficients); and
- Direct federal corporate income tax on profit.
Jura’s cantonal taxes start from simple statutory unit rates (French: taux unitaire). The actual (effective) cantonal amount is obtained by multiplying the simple tax by an annual coefficient (French: quotité) set in the budget process.
Communes (and in some cases parishes) can levy their own layers using local coefficients. For modelling, use the official Jura business calculator to select the relevant commune and tax year.
Statutory Cantonal Rates (Capital Companies & Cooperatives)
The following table summarises the core cantonal parameters for profit and capital tax in Jura for capital companies and cooperatives, based on the Jura cantonal tax sheet.
| Tax | Simple statutory rate (taux unitaire) | Period / notes | Local / special reductions |
|---|---|---|---|
| Profit tax (bénéfice) | 1.837% of taxable profit | Standard unit rate under Jura law. In the RFFA/STAF transition, the unit rate for 2022–2025 is stated separately. | The effective cantonal amount is obtained by multiplying the simple tax by the annual coefficient (quotité). |
| Profit tax (transition RFFA/STAF) | 2.118% of taxable profit | Transitional unit rate stated for the tax periods 2022–2025. | Use official calculators to capture the current-year coefficient and commune layer. |
| Profit tax (transition RFFA/STAF) | 2.406% of taxable profit | Transitional unit rate stated for the tax periods 2020–2021. | Historical reference (useful for modelling prior-year tax positions). |
| Capital tax (capital propre) | 0.375‰ of taxable equity | Standard unit rate for capital companies and cooperatives (cantonal level). | Reduced capital tax applies to certain equity components (see below). |
| Reduced capital tax | 0.05‰ | Applies to equity attributable to qualifying participations, patents/rights comparable to patents, and certain group loans as stated in Jura’s rules. | Often relevant for holding/financing structures; confirm allocations in a model or by ruling. |
Sources: Jura cantonal tax sheet (“Feuille cantonale Jura”, state date 16 Sept 2025) for the unit rates on profit and capital, including transitional unit rates and the reduced capital tax rate for participations/patents/group loans.
Effective Combined Tax Burden
Cantonal/communal + federal
The effective corporate income tax burden in Jura depends on:
- the applicable cantonal unit rate (taux unitaire);
- the annual coefficient (quotité) for the canton;
- the commune layer (local coefficient); and
- the direct federal corporate income tax at 8.5% on profit after tax (≈ 7.83% on profit before tax due to deductibility of taxes).
In public communications about Jura’s corporate tax reform path, the canton references an effective corporate profit tax rate around 16% and a planned move toward 15% as a later reform step (timing subject to legislative decisions).
Illustrative example
Assume a standard capital company in Jura with:
- Taxable profit before tax: CHF 1,000,000;
- No special reliefs (participation relief, patent box, etc.);
- A typical commune coefficient.
The federal layer (≈7.83% pre-tax) is a substantial fixed component, while the Jura cantonal + communal portion depends on the current year’s coefficients. Use the official calculator to obtain the correct current-year total.
Effective burdens vary by commune and year. Reliefs (participation relief, patent box, R&D deductions) can materially reduce the effective profit tax on qualifying income.
Minimum Tax & Local Layers
Annual coefficient concept (quotité)
Jura’s cantonal tax law provides that the cantonal tax due for a year is obtained by multiplying the simple tax by an annual coefficient (quotité) set each year in the budget process.
Communes (and, where applicable, parishes) can levy additional layers for profit and capital taxes. For practical planning and budgeting, use calculators rather than relying on a single published percentage.
Minimum tax & low-profit situations
In low-profit or loss-making situations, the binding burden can shift from profit tax to the capital tax (equity-based) and to local minimum amounts (where applicable).
If you are modelling start-ups, asset-light companies or group entities with low margins, include a specific check for whether capital tax or minimum charges become the effective floor.
Modelling Tools & Calculators
To quantify the tax burden for a specific company (year + commune) in Jura, it is best to use a combination of official and independent tools:
| Tool | What it does | How to use it for Jura |
|---|---|---|
| Jura business tax calculator (official) | Simulates tax for personnes morales (companies) and helps capture the current year’s coefficients and commune layer. |
Select the tax year, company type, and inputs (profit/equity) to obtain cantonal + communal + federal figures for Jura.
Open the Jura business tax calculator |
| Federal tax burden simulator (ESTV/AFC) | Comparative views of tax burdens across cantons and over time (includes tools and references). |
Use it for cross-canton comparisons and to sanity-check your model outputs.
Open the federal simulator |
| TaxRep Jura calculator (this hub) | Applies Jura-specific assumptions and explanations from this hub to your profit and equity figures. | See the calculator page for an interactive modelling view aligned with the corporate tax and capital tax sections. |
Planning Considerations
| Theme | Rate impact | What to watch |
|---|---|---|
| Commune choice | Local coefficients can materially change the combined cantonal/communal burden. | Model at commune level (not “Jura average”). Keep year-specific coefficient changes in mind. |
| Holding / participation-heavy balance sheets | Reduced capital tax (0.05‰) can lower capital tax where equity is attributable to participations/patents/group loans. | Maintain robust documentation for allocations; consider rulings for material structures. |
| Profit volatility & reform path | Legislative changes can alter the effective profit tax rate over time. | Use multi-year modelling if the investment horizon is long or the structure is capital-intensive. |
| Financing structure | Equity drives capital tax; debt reduces capital tax but may be constrained by thin-cap/hidden equity rules. | Keep shareholder debt defensible; coordinate with group financing and transfer pricing. |
FAQs
What is the corporate income tax rate in Jura?
Jura’s cantonal profit tax starts from a statutory taux unitaire (unit rate) on taxable profit. The effective cantonal amount is obtained by multiplying the simple tax by the annual coefficient (quotité), then adding the commune layer and the direct federal corporate income tax (8.5% on profit after tax, ≈7.83% pre-tax). Use the official Jura business calculator for the correct year and commune.
What is the capital tax rate for companies in Jura?
Jura’s statutory unit rate for capital tax is 0.375‰ on taxable equity. A reduced rate of 0.05‰ applies to equity attributable to qualifying participations, patents/rights comparable to patents, and certain group loans. The effective amount depends on the annual coefficient and the local layer.
Why do Jura rates look different from cantons using a single “tax factor”?
Jura uses a “simple tax + coefficient” concept: the statute defines a unit rate for the simple tax, and the effective annual burden depends on the annual coefficient (quotité) and the commune layer. This is why calculators are the most reliable way to obtain the effective combined burden for a given year and location.
Where can I verify the current year’s parameters?
Use the official Jura business tax calculator for year + commune modelling, and consult the official Jura / ESTV sources for statutory unit rates and legal references. For material decisions, consider confirming assumptions via professional advice or a ruling request.
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