Corporate taxes in Switzerland

Updated on 22 August 2026. We reviewed the VAT rates, the types of tax at federal, cantonal and municipal level and the status of tax reforms. What has changed since first publication: since 1 January 2024, the standard VAT rate has been 8.1% instead of 7.7%, the reduced rate 2.6% instead of 2.5% and the special rate for accommodation 3.8% instead of 3.7%. A new addition is the top-up tax under the OECD minimum taxation, which since 1 January 2024 has ensured a minimum tax rate of 15% for groups with revenue of EUR 750 million or more. Still valid without change: the three-tier taxation by the federal government, cantons and municipalities, profit and capital tax as the key corporate taxes, the influence of legal form and location on the tax burden, and the principles of tax calculation.

Definition and basics

Corporate taxes are levies that companies in Switzerland pay to the tax authorities. Depending on the type of company and the situation, taxation can relate to income, profit, revenue or capital.

Corporate taxes help finance public services, infrastructure and government tasks. In Switzerland, corporate taxes are levied at several levels: federal, cantonal and municipal.

Importance of corporate taxes

On the one hand, corporate taxes are a key source of government revenue; on the other, they are an instrument of economic policy. Tax rates, tax relief and exemptions can influence investment, employment and growth.

As cantonal differences can be considerable, a company’s location within Switzerland often has a noticeable effect on its tax burden.

Types of corporate taxes in Switzerland

Profit tax

Profit tax is levied on the profit a company generates. The tax rate and the tax base differ depending on the canton and municipality. In some cantons, reduced tax rates may apply to certain companies or situations, which can play a role in location decisions.

Capital tax

Capital tax is levied on equity and influences capital structure and financing decisions, among other things. Here too, rates vary depending on the canton and municipality. Corporations such as AG and GmbH are generally subject to capital tax, although the effective burden can vary depending on location.

Value added tax (VAT)

VAT is an indirect tax on the sale of goods and services. Since 1 January 2024, the standard VAT rate has been 8.1%. A special rate of 3.8% applies to accommodation services and a reduced rate of 2.6% to everyday goods (source: Swiss Federal Tax Administration, ESTV). For companies, this means that VAT must be calculated, accounted for and administered correctly, especially with different rates or more complex business transactions.

Top-up tax (OECD minimum taxation)

Since 1 January 2024, Switzerland has levied a national top-up tax. It affects multinational groups with consolidated annual revenue of EUR 750 million or more and raises their effective tax burden to the minimum rate of 15%. Nothing changes for SMEs without an international group structure.

Calculating and optimizing corporate taxes

Calculating corporate taxes requires determining the taxable bases of assessment. For profit tax, this is typically done via taxable profit, which is calculated as operating income minus business expenses, depreciation and other deductible expenses.

The applicable tax rates are then applied depending on the type of tax and location.

Optimizing corporate taxes takes place within the legal framework through tax planning and suitable strategies. These include the choice of legal form, the choice of location, the financing structure and the use of tax advantages, deductions or agreements.

Depending on the situation, investments in research and development, environmental protection measures or employee training can lead to tax reductions, provided the requirements are met and the expenses are correctly documented.