Schaffhausen Corporate & Capital Tax Rates

Schaffhausen Corporate & Capital Tax Rates (2025)

Last updated: 12 Dec 2025

Schaffhausen Corporate & Capital Tax Rates

How corporate profit and capital tax rates work in the Canton of Schaffhausen: progressive cantonal profit tax bands, very low capital tax, the cantonal tax factor, minimum tax, approximate effective combined burdens (including federal tax), and tools to model the tax load for companies.

Swiss corporate and cantonal business tax engagements are delivered by Sesch TaxRep GmbH, Buchs SG (Switzerland).

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Overview

Companies in Schaffhausen 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.

Schaffhausen applies a system of 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 the overall cantonal/communal tax factor, so companies generally see a unified rate in calculators and assessments.

Since the STAF reforms, Schaffhausen has positioned itself as a competitive location for capital companies and cooperatives (Kapitalgesellschaften und Genossenschaften) with:

a relatively low combined corporate income tax burden in the low- to mid-teens, and
a very low capital tax rate on equity.

This page summarises the key parameters for capital companies and cooperatives and shows how to interpret them in practice.

Statutory Cantonal Rates (Capital Companies & Cooperatives)

The table below summarises the main cantonal profit and capital tax parameters for Schaffhausen capital companies around and after the STAF reforms.

From / to	Simple profit tax rate	Simple capital tax rate	Tax factor (Steuerfuss)*	Comment
From 1 Jan 2020 – 31 Dec 2023	3.95% (flat rate on profit)	0.025‰ of taxable equity	Approx. 102% (2020–2021), 97% (2022–2023)	STAF implementation with reduced profit rate; later reduction of the cantonal tax factor for companies.
From 1 Jan 2024	Progressive simple rates for capital companies: – 3.95% on the first CHF 5m of profit; – 5.30% on the next CHF 10m; – 4.85% flat for profit above CHF 15m.	0.025‰ of taxable equity	Around 97–98% (cantonal tax factor, plus communal factor)	Introduction of a progressive schedule to bring very large profits closer to the 15% global minimum effective rate while keeping lower-band profits more lightly taxed.
From 1 Jan 2025	Updated progressive simple rates for capital companies: – 2.70% on the first CHF 5m of profit; – 5.925% on the next CHF 10m; – 4.85% flat for profit above CHF 15m.	0.025‰ of taxable equity	Approx. 98% (cantonal tax factor for companies)	Further reduction of the base profit rate for standard profits (especially under CHF 5m), combined with the same higher band for very large profits.

*The cantonal tax factor (Steuerfuss) for juristic persons is set annually and is the same across communes; communes then apply their own communal factors. Always confirm the applicable tax factor and communal multiplier for the specific tax year and location you are modelling.

Effective Combined Tax Burden

Cantonal/communal + federal

The effective corporate income tax rate in Schaffhausen results from stacking:

Schaffhausen 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 Schaffhausen, external benchmarks for recent tax years show an approximate combined statutory rate in the low- to mid-teens for ordinary profits and a rate of around 15% for very large profits above roughly CHF 15m after the 2024 reform.

The exact combined rate for your company will depend on:

Tax year (simple rates and tax factors have changed around 2020, 2024 and 2025);
Profit level (due to the progressive cantonal schedule from 2024 onward);
Location (communal multipliers and any special economic arrangements);
Use of participation relief, patent box or R&D deductions; and
Any special statuses or rulings.

Illustrative example

Assume a standard capital company in the city of Schaffhausen with:

Taxable profit before tax: CHF 1,000,000;
No special regimes or participation relief; and
Ordinary cantonal and communal tax factors for the year.

Then, very roughly:

cantonal/communal profit tax will account for around half of the combined income tax burden; and
federal corporate income tax will account for the remaining half.

For very large profits (above CHF 15m), the progressive cantonal rates push the combined burden closer to 15% (including federal tax), aligning the canton with the global minimum tax for that profit segment.

For more precise numbers by year, commune and profit band, use:

the official Schaffhausen 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 and minimal taxes

Schaffhausen applies both a minimum tax and a minimal tax on real estate for juristic persons:

Minimum tax (Mindeststeuer) for capital companies and cooperatives applies where ordinary profit and capital tax together do not reach a statutory minimum amount. The simple minimum tax is currently:
- CHF 100 (simple cantonal tax) for capital companies and
- CHF 50 for cooperatives (transitional rule for 2022–2029).
After applying the cantonal and communal tax factors, this translates into a modest but noticeable minimum annual burden for small or loss-making entities.
Minimal tax on real estate (Minimalsteuer) is levied instead of profit and capital tax when it produces a higher amount. It is based on the taxable property value of Swiss immovable property and is generally 1.5‰ of the relevant value (temporarily 1.4‰ for the 2022–2029 period).

For very small companies, start-ups in a loss phase or real-estate rich / profit-poor structures, one of these minimal/ minimum taxes is often the binding burden.

Special statuses & STAF instruments

Schaffhausen abolished traditional holding, mixed and domiciliary company statuses in line with STAF, but introduced internationally accepted relief instruments:

Patent box for qualifying income from patents and comparable rights, with up to 90% relief on eligible income at cantonal level.
R&D super-deduction (from 2025) allowing an additional deduction of up to 25% of qualifying Swiss R&D expenditures on request.
A relief cap (Entlastungsbegrenzung), which limits the combined effect of patent box, R&D super-deduction and step-up / transitional reliefs, to ensure that at least a portion of the profit is always taxed ordinarily.

For legacy status companies and new IP-heavy structures, advance tax rulings are common to clarify how the various reliefs and transitional provisions interact in a concrete case.

Modelling Tools & Calculators

To quantify the tax burden for a specific company, combine official and independent tools:

Tool	What it does	How to use it for Schaffhausen
Schaffhausen company tax calculator	Computes cantonal/communal and federal tax for juristic persons based on profit before tax, equity and commune (including the progressive profit tax schedule and current tax factors).	Select the relevant tax year and commune, enter profit before tax (and equity where needed). Use the result as a benchmark for your own models and as input for budgeting, pricing and location comparisons.
Swiss federal tax calculator	Provides comparative views of corporate tax burdens across cantons and over time.	Use it to benchmark Schaffhausen against alternative cantons for corporate location decisions and to visualise the impact of post-2024 reforms versus the pre-reform period.
TaxRep Schaffhausen calculator (this hub)	Applies Schaffhausen profit and capital tax parameters (including progressive bands and low capital tax) together with federal tax to your own profit and equity figures.	See the calculator page of this hub for a tailored company-level modelling tool aligned with the explanations in the corporate and capital tax sections.

Planning Considerations

Theme	Rate impact	What to watch
Profit level & global minimum tax	From 2024, profits above CHF 5m and especially above CHF 15m face higher cantonal rates so that the combined burden for very large profits approaches 15%.	When modelling large group entities or headquarters, distinguish clearly between profit bands; check if a top-up tax under the global minimum tax rules is still possible and whether local incentives qualify as “good” relief.
Location choice within Schaffhausen	The cantonal tax factor is uniform, but communal multipliers and incentives can slightly change the effective burden for companies.	Confirm communal factors for targeted locations and test scenarios with both communal and cantonal calculators before committing to a specific site.
Financing structure	The very low capital tax makes equity financing comparatively attractive; at the same time, interest deductions still reduce profit tax, subject to hidden equity rules.	Avoid excessive shareholder loans that might be requalified as hidden equity; align financing choices with group thin-capitalisation guidelines and transfer pricing.
Use of STAF instruments	Patent box and (from 2025) R&D super-deduction can significantly lower the effective rate on qualifying income, subject to the relief cap.	Check Schaffhausen-specific documentation requirements, especially nexus for IP and allocation of R&D costs. Track the relief cap in multi-year models so that tax savings remain within statutory limits.
Holding and IP structures	Location of holdings and IP in Schaffhausen can combine low ordinary rates with STAF instruments, but may interact with global minimum tax top-up rules.	Model structures on a group-wide basis (including foreign top-up taxes) and seek rulings where large IP profits or step-up transactions are involved.
Lifecycle events & real estate	Mergers, migrations and real-estate heavy structures may trigger or shift minimal tax on property and interact with profit/capital tax and step-up rules.	For real-estate intensive entities, compare ordinary corporate taxation with the minimal tax on property; for restructurings, incorporate transitional STAF rules and the relief cap into the planning.

FAQs

What is the corporate income tax rate in Schaffhausen?

Schaffhausen applies a simple cantonal profit tax rate that is multiplied by a tax factor and combined with Swiss direct federal corporate income tax. Since 2024, the cantonal profit tax for capital companies has been progressive: lower rates for profits up to CHF 5m and higher rates for profits between CHF 5m and 15m and above CHF 15m. This leads to a combined effective corporate income tax burden in the low- to mid-teens for standard profits and around 15% for very large profits, depending on year, location and reliefs.

What is the capital tax rate for companies in Schaffhausen?

The simple capital tax rate for capital companies and cooperatives is 0.025‰ of taxable equity, multiplied by the cantonal and communal tax factors. Given the very low per-mille rate and the interaction with profit tax, the effective annual capital tax burden is modest for most trading companies but can still be relevant for highly capitalised entities.

How do the minimum and minimal taxes work?

If a company’s ordinary profit and capital tax together do not reach a statutory minimum, Schaffhausen levies a minimum tax instead (for example CHF 100 simple cantonal minimum for capital companies in the 2022–2029 period, before applying tax factors). In addition, where real-estate holdings are significant, a separate minimal tax on property (based on a per-mille rate on the taxable property value) can replace profit and capital tax if it produces a higher amount. These mechanisms ensure a base level of taxation for low-profit or loss-making entities and for property-rich structures.

Are the same rates used for all companies?

The simple profit and capital tax rates in the law apply to capital companies and cooperatives as a class, but the effective rate can vary significantly with profit level, commune, use of patent box or R&D deductions, participation relief and any advance rulings. Associations, foundations and entities with ideal or charitable purposes may be taxed at different rates or exempt to the extent of their qualifying activities.

Where can I check the current year’s Schaffhausen rates?

The most reliable sources are the official Schaffhausen tax administration (including the cantonal company tax calculator and publications such as the Kantonsblatt and Steuerstatistik) and the federal Swiss tax calculator for cross-cantonal comparisons. For material decisions, it is advisable to confirm rates and tax factors in writing or via a ruling request.

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