Uri Corporate & Capital Tax Rates
Last updated: 09 Dec 2025
Uri Corporate & Capital Tax Rates
How corporate profit and capital tax rates work in the Canton of Uri: simple cantonal and communal profit tax, municipal capital tax, the minimum tax, approximate effective combined burdens (including federal tax), and tools to model the tax load for companies in Uri.
Overview
Companies in Uri pay a combination of:
- Cantonal and communal profit tax on taxable profit;
- Municipal capital tax on equity (no capital tax at cantonal level); and
- Direct federal corporate income tax on profit.
Uri uses linear (flat) profit tax rates for capital companies and cooperatives (Kapitalgesellschaften und Genossenschaften). The canton defines a simple tax on profit; municipalities and churches define their own simple rates and multiply these by an annually set tax factor (Steuerfuss).
Capital tax is levied only by the municipalities as a percentage (per-mille) of equity. The canton knows no separate cantonal capital tax, but does apply a combined minimum tax (Kanton, Gemeinde, Kirchen) once the overall burden falls below a threshold.
This page summarises the key rates for capital companies and cooperatives and shows how Uri compares with alternative Swiss locations.
Statutory Cantonal & Communal Rates (Capital Companies & Cooperatives)
The following table summarises the core Uri profit and capital tax parameters for capital companies. The canton and the municipalities both apply simple profit tax rates; the canton does not levy any simple capital tax of its own, while municipalities levy capital tax on equity within a framework set by cantonal law.
| From / to | Simple profit tax (capital companies) |
Simple capital tax | Tax factor (Steuerfuss) | Comment |
|---|---|---|---|---|
| 2012 – 31 Dec 2019 |
Canton: 4.2% of net profit (simple tax) Municipality: 4.2% of net profit (simple tax) Churches: 1.0% of net profit (simple tax) |
Canton: 0.0‰ (no cantonal capital tax) Municipality: Simple capital tax according to separate municipal tariff (per-mille rates by commune). |
100% simple tax for canton; municipal and church tax factors set annually (typically around 100%, but varying by commune and year). | Pre-STAF regime: higher simple profit tax rates at both cantonal and municipal level; no cantonal capital tax; municipal capital tax already in place. |
| From 1 Jan 2020 |
Canton: 2.8% of net profit (simple tax) Municipality: 2.8% of net profit (simple tax) Churches: 0.6% of net profit (simple tax) |
Canton: 0.0‰ (no cantonal capital tax) Municipality: Simple capital tax between 0.01‰ and 4.0‰ of equity; exact per-mille rate and tax factor set by each municipality. |
100% simple tax for canton; municipal and church tax factors determined annually (see official tables for each year). | Implementation of Uri corporate tax reform in the context of STAF: significant reduction of the simple profit tax rates for canton, municipality and churches, while maintaining the low municipal capital tax regime. |
The simple rates and the framework for municipal capital tax are set in the Uri tax act and related regulations. Municipalities decide their own tax factors and capital tax per-mille rates within the cantonal range (0.01‰ to 4.0‰). For modelling, always confirm both the tax year and the company’s commune (e.g. Altdorf, Andermatt).
Effective Combined Tax Burden
Cantonal/communal + federal
The effective corporate income tax rate in Uri is the result of stacking:
- Uri profit tax (cantonal, municipal and – where applicable – church components); 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 municipality of Altdorf, the official investment-promotion portal highlights a combined cantonal and municipal profit tax burden of 9.3% and a municipal capital tax of 0.01‰ of equity. This places Uri firmly in the group of low-tax cantons for ordinary companies.
Independent comparisons of cantonal capitals show a combined effective corporate income tax rate of around 12.6% on profit before tax in Uri (including federal tax), slightly above the very lowest-tax cantons but still clearly below the Swiss average.
The effective rate for any given company will depend on:
- The municipality and church tax situation (local tax factors and capital tax per-mille rates);
- Tax year (as municipal rates can change);
- The level of equity (for capital tax) and the profit level; and
- Use of participation relief, R&D deductions and any special regimes or rulings.
Illustrative example (Altdorf)
Assume a standard capital company in Altdorf with:
- Taxable profit before tax: CHF 1,000,000;
- Taxable equity: CHF 2,000,000;
- No special regimes, participation relief or IP box; and
- Current cantonal, municipal and church tax factors and capital tax per-mille rates.
Then, very roughly:
- The combined profit tax burden (Uri + federal) will be in the low-teens as a percentage of profit before tax, with Uri often quoted around 12–13% for ordinary companies in the cantonal capital.
- The capital tax burden is extremely low: at a municipal capital tax rate of 0.01‰, capital tax on CHF 2,000,000 of equity would be only CHF 20 before the application of tax factors.
For precise results by year and municipality, use the canton’s tables of tax factors and capital tax rates together with a corporate tax calculator, or the hub’s own Uri calculator.
The values above are indicative only and do not replace a formal calculation or tax ruling. For location decisions, group structuring and major investments, always work with current year data and – where material – local advisors and written confirmations.
Minimum Tax & Special Statuses
Minimum tax (Minimalsteuer)
Uri applies a minimum tax for juristic persons:
- If a company’s combined cantonal, municipal and church taxes (profit and capital) are below CHF 500 for a tax year, it must instead pay a minimum tax of CHF 500.
- The minimum tax is also due in cases of limited tax liability (e.g. permanent establishments) and is allocated between canton, municipalities and churches according to the statutory shares.
- Certain entities (e.g. specific self-help cooperatives, some associations and foundations) are exempted from the minimum tax under defined conditions.
For very small or loss-making companies, the minimum tax often represents the binding burden; for profitable companies, it normally becomes irrelevant once regular profit and capital tax exceed CHF 500 in total.
Special statuses & transitional rules
In the context of Swiss corporate tax reform (STAF), Uri has transitioned away from the traditional holding and domiciliary company statuses and introduced transitional rules for hidden reserves:
- For former holding or domiciliary companies, hidden reserves existing at the time of the status change can be taxed separately at a reduced simple rate for a limited period.
- Alternatively, certain hidden reserves can be amortised over time, subject to limits under the general relief cap.
The canton can also grant tax holidays or relief for newly established companies that serve the economic interests of Uri, typically for up to ten years, subject to conditions and coordination with the municipality.
For materially significant projects or complex structures, advance tax rulings are widely used to confirm the applicable regime, the interaction with federal rules and any Pillar 2 considerations.
Modelling Tools & Calculators
To quantify the tax burden for a specific company in Uri, it is best to use a combination of official and independent tools:
| Tool | What it does | How to use it for Uri |
|---|---|---|
| Uri profit & capital tax tables | Provide the simple profit tax rates (canton, municipalities, churches), municipal capital tax per-mille rates and tax factors (Steuerfüsse) for each year and commune. | Use the official Uri tax administration documents (simple rates, capital tax rates, municipal tax factors) to identify the applicable parameters for the company’s commune and tax year. |
| Swiss corporate tax calculators / benchmarks | Offer comparative views of effective corporate tax burdens across cantons and selected municipalities, including Uri’s cantonal capital. | Use these tools and benchmark reports to compare Uri with alternative locations such as Zug, Lucerne or Nidwalden for new incorporations, relocations or expansions. |
| TaxRep Uri calculator (this hub) | Applies Uri’s profit tax and municipal capital tax parameters, together with federal tax, to your own profit and equity figures in a way that aligns with this hub’s explanations. | See the calculator page of this hub for a tailored company-level modelling tool once the Uri parameters are configured. |
Planning Considerations
| Theme | Rate impact | What to watch |
|---|---|---|
| Commune choice within Uri | Municipal tax factors and capital tax per-mille rates vary between municipalities. For the same cantonal framework, the combined burden can differ significantly across the canton. | Compare combined profit and capital tax (including churches) for relevant communes such as Altdorf or Andermatt. Use official tables and calculators when choosing or reassessing a corporate domicile. |
| Financing structure | The mix of equity and debt affects the absolute level of capital tax (levied on equity) and the profit tax via interest deductions and thin-capitalisation constraints. | Avoid excessive shareholder or intra-group debt that risks requalification as hidden equity. Coordinate Uri’s view with group treasury, transfer pricing and withholding tax planning. |
| Use of participation relief | Participation relief on qualifying dividends and capital gains can materially reduce Uri profit tax on holding structures, particularly when combined with the very low municipal capital tax burden. | Confirm participation thresholds and documentation requirements. Model scenarios with and without relief and consider IP and financing aspects in group structures. |
| Tax incentives & reliefs | Tax holidays and other reliefs for new, economically significant investments can further lower the effective Uri profit tax rate for a defined period. | Coordinate applications for relief with both canton and municipality. For material projects, obtain advance rulings and align with state aid and international tax considerations. |
| Lifecycle events & restructurings | Mergers, spin-offs, relocations of seat and liquidations can crystallise hidden reserves and temporarily change the effective tax burden. | Plan transactions in line with Uri and federal practice (deferral, hidden reserves, minimum tax). For significant or novel transactions, seek rulings to secure tax treatment and to manage cross-border aspects. |
FAQs
What is the corporate income tax rate in Uri?
Uri applies a flat profit tax for capital companies. The simple tax rates for canton, municipality and churches are applied to taxable profit and then multiplied by the relevant tax factors (Steuerfüsse). In the municipality of Altdorf, the combined cantonal and municipal profit tax burden is currently around 9.3% of profit. On top of this, companies pay Swiss direct federal corporate income tax at 8.5% on profit after tax (about 7.8% before tax). In inter-cantonal comparisons, this corresponds to a combined effective rate of roughly 12.5–13% on profit before tax, placing Uri among the low-tax cantons.
What is the capital tax rate for companies in Uri?
The Canton of Uri does not levy a separate cantonal capital tax. Capital tax is charged only by the municipalities as a percentage (per-mille) of taxable equity. Municipal simple capital tax rates must lie between 0.01‰ and 4.0‰ under cantonal law. In Altdorf, the combined municipal capital tax burden for ordinary companies is currently quoted at 0.01‰ of equity, one of the lowest capital tax burdens in Switzerland.
Is there a minimum tax for companies in Uri?
Yes. Juristic persons that, in a given year, pay less than CHF 500 in total canton, municipal and church taxes (profit and capital) are subject to a minimum tax of CHF 500. Certain entities, such as specific self-help cooperatives and some associations and foundations, are exempt from this minimum tax. For start-ups and low-profit entities, the minimum tax often represents the binding burden.
Are the same rates used for all companies?
The statutory simple rates for profit and the framework for capital tax apply to all capital companies and cooperatives, but the effective rate varies with the municipality, tax factors, equity level, profit level, participation relief and any special regimes or rulings. Entities with ideal or charitable purposes may benefit from reduced tariffs or exemptions under Uri law.
Where can I check the current year’s Uri rates and tax factors?
The most reliable sources are the Uri tax administration’s official documents (simple rates, municipal capital tax rates, municipal and church tax factors) and canton-wide or Swiss-wide corporate tax comparisons. For material investment or structuring decisions, it is advisable to confirm the applicable rates, tax factors and any special regimes in writing or via an advance tax ruling.
Get Uri rate & structuring advice (Sesch TaxRep GmbH) Uri cantonal tax service