Vaud Corporate & Capital Tax Calculator
Last updated: 14 Dec 2025
Vaud Corporate & Capital Tax Calculator (Approximate)
Quick, approximate modelling of Vaud (VD) 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 Vaud tax tool.
Vaud Tax Calculator (Approximate)
This calculator assumes a standard Vaud corporate setup without special regimes (no patent box, R&D super-deduction, notional interest deduction, special holding status history, restructuring effects, etc.). Vaud commune multipliers can materially change outcomes; this tool uses a small sensitivity range.
Results (Illustrative)
Approximate effective rate on profit: –
Figures are rounded and for illustration only. Minimum tax, detailed commune rules, reduced capital-tax bases, and intercantonal allocation are not modelled.
Assumptions & Methodology
| Parameter | Value used | Comment |
|---|---|---|
| Target combined effective profit tax burden (Vaud) | ~13.99% of profit before tax (all levels; typical commune) | Used as a planning anchor for Vaud corporate tax burden. We display the federal layer separately and model the Vaud cantonal/communal remainder. |
| Federal corporate income tax (effective) | ~7.83% of profit before tax | Derived from 8.5% on profit after tax (tax deductibility). |
| Vaud cantonal/communal profit tax (effective in this tool) | ~6.16% of profit before tax (typical commune) | Calculated as 13.99% minus 7.83%. Then adjusted by a small commune sensitivity factor from the location selector. |
| Capital tax (simplified) | 0.60‰ of taxable equity (typical commune) | Applied to the equity base, then adjusted by the commune sensitivity factor. Vaud has reductions in specific cases (e.g., participations/patents/group loans) not modelled here. |
| Location within Vaud | Lausanne / low / high (illustrative) | Commune-by-commune multipliers are not implemented; use the official VD calculator for commune-accurate numbers. |
| Special regimes | Not modelled | Patent box, R&D super-deduction, notional interest deduction, special statuses and other instruments are excluded to keep the calculator transparent. |
This is not an official Vaud calculator. It is a deliberately simple approximation for planning and education. For filings, transactions, rulings or group structuring, rely on official tools and professional advice.
Worked Example
Assume a standard Vaud company with:
- Taxable profit before tax: CHF 1,000,000;
- Taxable equity (capital tax base): CHF 2,000,000;
- Location: “Lausanne (typical)” selection in this tool;
- No special regimes or loss carryforwards.
Under the calculator assumptions, very roughly:
- Cantonal/communal profit tax ≈ CHF 61,600
- Capital tax ≈ CHF 1,200
- Federal corporate income tax ≈ CHF 78,300
- Total tax ≈ CHF 141,100
- Effective rate on profit ≈ 14.1%
These figures are rounded and illustrative. Real-world outcomes depend on commune parameters, reliefs (patent box/R&D), participation relief interactions, and any intercantonal or international allocation.
Official Tools & When to Get Advice
| Tool / resource | Use case | Comment |
|---|---|---|
| Vaud official business tax calculator (VD) | Model tax by year and commune using official logic. | Use the official Vaud calculator for commune-accurate modelling (personnes morales): Open official Vaud enterprise tax calculator. |
| Federal tax calculator environment (ESTV/AFC) | Compare corporate tax burdens across cantons. | Helpful for benchmarking and investment/location planning. |
| Vaud Tax Service (TaxRep) | Structuring, rulings and transaction support for Vaud corporate & capital tax. | See Vaud Tax Service and Vaud Business Tax Service. |
FAQs
How accurate is this Vaud calculator?
It is intentionally simplified. It uses an approximate effective Vaud profit-tax burden as a planning anchor, adds a simplified capital tax, and shows the federal layer separately. It does not model minimum tax, commune-by-commune multipliers, reduced capital-tax bases, loss carryforwards, special regimes or intercantonal/international allocation.
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 current law and practice. This tool is for education and high-level planning only.
Why do results change when selecting “low/high” communes?
Vaud communes can apply different multipliers, which affects the cantonal/communal layer. This tool uses a small sensitivity range to show the direction and scale, not the exact commune-by-commune value.
Can Sesch TaxRep help refine these numbers?
Yes. We can build a company-specific Vaud tax model, assist with corporate tax returns, and support rulings and structuring. See the Vaud service links above or use the general contact form on taxrep.us.