In KPMG’s 2026 comparison of cantonal capitals, Lucerne (11.66%) and Zug (11.71%) have the lowest maximum effective corporate income tax rates. Your actual bill also depends on the municipality, taxable profit and applicable rate schedule.
This ranking concerns corporate income tax for LLCs and limited companies. Looking for personal or self-employed taxes? Go to the section on individuals: the same percentages do not apply.
Swiss taxes by canton: the essentials
- 26 cantons, several tax levels: the comparison includes federal, cantonal and communal taxes on profits.
- A ranking of maximum rates: an SME may qualify for a lower bracket. The table is not a personalised tax quote.
- One reference municipality: each figure relates to the cantonal capital, not every municipality in the canton.
- Company and owner: company tax and your personal taxes are calculated separately.
- A useful comparison: compare two municipalities using the same profit, capital and tax year.
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Corporate income tax estimator by canton
How much should your LLC or limited company budget for? Get an indicative annual amount and compare two cantonal capitals using the same profit.
LLCs and limited companies · 2026 reference figures
Estimate your tax in a few seconds
Enter profit after allowable expenses but before corporate income tax. The calculation assumes a 12-month financial year and ordinary taxation in one canton.
An estimate to guide your thinking. A detailed tax assessment tailored to your company and circumstances remains necessary before decisions about location or tax planning.
Calculation scope. This estimate covers corporate income tax only. It excludes any cantonal or communal capital tax, which depends on taxable equity, location and applicable crediting rules.
The calculator requires JavaScript. You can also use the official calculator below.
Open the FTA’s official calculator. Enter your figures there separately.
First canton
- Estimated corporate income tax
- Profit after this tax
Second canton
- Estimated corporate income tax
- Profit after this tax
Indicative corporate income tax estimate only. The reference rate includes federal, cantonal and communal taxes. It excludes capital tax, minimum taxes, VAT, personal tax and special regimes. Your actual municipality, tax adjustments and assessment rounding may change the amount.
Also consider: a company may owe capital tax. Its effect is often limited for a profitable business but can be more significant where losses or substantial equity are involved.
Before deciding: obtain a detailed tax assessment tailored to your circumstances.
Discuss my business location · 30-minute consultation · CHF 89 incl. VAT.
The tool provides a reference estimate for 23 cantons. For Bern, Fribourg, Solothurn or cases outside its scope, use the FTA’s official calculator. This calculator does not transmit the figures you enter.
Calculation method, sources and limitations
Reference tax year: 2026. Each canton is represented by its capital, shown below the fields and in the results. These are not uniform rates for every municipality.
Calculation: pre-tax profit × reference effective rate. These rates already account for corporate income tax deductibility, so do not add federal tax again. Rates are rounded to two decimal places; results are indicative and displayed to the nearest franc.
Main source: KPMG, Clarity on Swiss Taxes 2026, page 15 and notes. SME reference rates are 13.04% for Basel-Stadt, 14.00% for Vaud, 13.57% for Neuchâtel and 13.80% for Schaffhausen. These therefore differ from the maximum rates in the ranking.
The brackets are referenced against the FTA’s legislation overview as at 1 January 2026, section 4.2.1, the canton of Neuchâtel and Schaffhausen tax law, Article 75. The CHF 1 million limit keeps these cases within the first bracket.
Valais: the 11.89% reference rate reflects the first bracket, combining 2.25% cantonal, 2.75% communal and 8.5% federal statutory rates and accounting for tax deductibility. See Valais tax law, Articles 89 and 180a. This tool’s CHF 250,000 pre-tax limit is conservative; the legal bracket threshold applies to taxable profit after deductible taxes.
Bern is directed to a detailed calculation because of its three-tier schedule. For Fribourg and Solothurn, the comparison source uses 2025 multipliers, so this tool does not display an amount without verified 2026 parameters.
A zero result here does not mean there are no taxes of any kind. Loss carryforwards, participations, reliefs, inter-cantonal allocation, non-standard financial years and large groups subject to minimum taxation are not modelled. Reference review: September 2026.
Swiss corporate tax rates by canton: 2026 ranking
The 26 cantons below are ranked from the lowest to highest rate using the scope of KPMG’s Clarity on Swiss Taxes 2026, published in May 2026.
| Rank | Canton | Maximum effective rate |
|---|---|---|
| 1 | Lucerne (LU) | 11,66 % |
| 2 | Zug (ZG) | 11,71 % |
| 3 | Nidwalden (NW) | 11,97 % |
| 4 | Glarus (GL) | 12,50 % |
| 5 | Uri (UR) | 12,64 % |
| 6 | Appenzell Innerrhoden (AI) | 12,66 % |
| 7 | Obwalden (OW) | 12,74 % |
| 8 | Appenzell Ausserrhoden (AR) | 13,04 % |
| 9 | Thurgau (TG) | 13,21 % |
| 10 | Schwyz (SZ) | 13,30 % |
| 11 | Basel-Landschaft (BL) | 13,45 % |
| 12 | Fribourg* | 14,12 % |
| 13 | St. Gallen (SG) | 14,29 % |
| 14 | Basel-Stadt (BS) | 14,53 % |
| 15 | Geneva (GE) | 14,70 % |
| 16 | Aargau (AG) | 14,71 % |
| 17 | Vaud (VD) | 14,72 % |
| 18 | Graubünden (GR) | 14,77 % |
| 19 | Neuchâtel (NE) | 14,89 % |
| 20 | Schaffhausen (SH) | 15,08 % |
| 21 | Solothurn* (SO) | 15,45 % |
| 22 | Jura (JU) | 15,80 % |
| 23 | Ticino (TI) | 16,05 % |
| 24 | Valais (VS) | 17,12 % |
| 25 | Zurich (ZH) | 19,47 % |
| 26 | Bern (BE) | 20,54 % |
Method: maximum effective rates relative to pre-tax profit, including federal, cantonal and communal taxes. Source: KPMG 2026, pages 14–15. * Fribourg and Solothurn use 2025 tax multipliers in the study. Fribourg includes the social contribution identified by KPMG. Amounts may vary by municipality, profit and company-specific rules.
How should you read a cantonal tax rate?
Statutory or effective rate
The statutory rate applies to the tax base defined by law. The effective rate expresses tax as a proportion of profit before tax. Because company taxes are deductible, these percentages are not interchangeable.
Cantonal rate or total tax burden
A cantonal rate alone does not represent the full bill. Federal tax and cantonal and municipal rules all matter. The ranking above combines all three levels: do not add federal tax a second time.
Profit or turnover
A business can have substantial turnover and a small margin. Corporate income tax applies to its taxable result after allowable expenses and adjustments, rather than directly to total sales.
Canton or municipality
The precise municipality can change the result. Use the cantonal capital for an initial comparison, then calculate for the municipality you actually intend to use.
To understand the division between authorities, read about the roles of the Confederation, canton and municipality.
Why company tax varies between cantons
In this video, Romain Prieur explains the federal, cantonal and communal levels and the questions to consider when comparing locations.
Use this article’s updated table for 2026 rates. Figures in the video may relate to an earlier year.
Read the introduction to this video →
Which rates matter in French-speaking Switzerland?
Start with the table, then examine local rules. Ask how much your company would pay in the specific municipality using its forecast profit.
Geneva
The ranking uses Geneva’s cantonal capital. To prepare your budget, use the cantonal company tax calculator and enter the company’s actual circumstances.
Vaud
Since 2025, Vaud’s cantonal schedule distinguishes profits up to CHF 10 million from the excess. The maximum rate in the table should therefore not automatically be applied to a small LLC’s profits. See Vaud’s corporate income tax rules.
Fribourg
The comparison includes a social contribution and, as its source states, retains the 2025 multiplier. Before finalising a 2026 budget, verify the relevant municipality’s multiplier and the parameters for the tax year.
Neuchâtel
The highest rate does not apply at every profit level. Calculate tax using the brackets relevant to your result, then use identical assumptions in other cantons.
Valais
A lower bracket applies to profits up to CHF 250,000. This is an important reason to distinguish maximum rates from an SME estimate: the ranking can change with the profit amount.
Jura and the Bernese Jura
The cantons of Jura and Bern apply different tax schedules. When comparing locations in these areas, first identify the municipality and its canton, then use the same taxable result.
How do you calculate your company’s tax?
To turn a comparison into a budget, prepare the following information for the FTA tax calculator or your accountant.
Set a profit forecast
Start from your accounts or annual budget. Distinguish pre-tax profit, after-tax profit and tax adjustments. Our article explains how to calculate business profit.
Choose the municipality and tax year
Compare the same tax year and taxpayer category. For an LLC or limited company, select legal entities; an individual salary calculator answers a different question.
Include capital and specific circumstances
Prepare taxable equity and flag activities in several cantons, participations or unusual circumstances. Follow the calculator’s field definitions, particularly whether profit should be before or after tax.
Compare the full cost
Keep the assumptions and detailed results. Then add rent, travel, staffing and administrative costs for each location.
What does a 3-percentage-point difference mean?
With CHF 100,000 of pre-tax profit, a hypothetical 12% effective rate produces CHF 12,000 of tax, compared with CHF 15,000 at 15%. The difference is CHF 3,000 per year.
If the lower-tax location adds CHF 500 of monthly costs, that is CHF 6,000 extra per year. The tax saving does not cover the additional expense.
Illustrative example, not attributed to a canton. It assumes the same pre-tax base and excludes the owner’s personal taxes.
Choosing between several business locations?
Discuss your activity, forecasts and possible municipalities with a Swiss-qualified accountant. Identify the issues to examine before forming or moving your company.
Cantonal taxes for individuals and the self-employed
No single cantonal tax rate applies to every individual. The calculation depends on taxable income, wealth, family circumstances, deductions and municipality of residence.
A sole proprietorship does not pay corporate income tax like an LLC or limited company. Its business income is taxed in the owner’s hands, so the corporate percentages in the table cannot estimate that person’s tax bill.
To compare two places of residence, enter the same profile in the official personal tax calculator. If you are choosing a business structure, see our sole proprietorship versus LLC comparison.
Which other taxes should an LLC or limited company budget for?
The ranking covers profits. Your tax budget should also consider:
- Capital tax: cantons and municipalities may levy this under their rules. It is not a percentage of profit.
- Possible minimum taxes: a company with no profit may still owe tax.
- VAT: the rules depend on transactions and registration liability, not the cantonal corporate income tax ranking. See our Swiss VAT guide.
- The owner’s taxes: salary and distributions require a separate calculation. Our article on economic double taxation of incorporated companies explains the principles.
For an overview, read our guide to Swiss business taxation.
How should you choose a canton for your company?
Begin with locations where the business can realistically operate: access to clients, premises, recruitment, travel and management arrangements. Then compare tax using consistent assumptions.
Before moving, review the consequences with your accountant and prepare the registered office transfer. See our further advice on comparing cantons before choosing a location.
FAQs about Swiss taxes by canton
Which canton has the lowest corporate taxes in 2026?
Lucerne leads KPMG’s 2026 ranking of maximum effective rates in cantonal capitals, followed by Zug. For a particular company, the ranking can differ with the municipality, profit and applicable brackets.
What tax rate applies to a Swiss LLC?
It depends on the canton, municipality and company’s tax circumstances. Use the ranking for an initial reference, then calculate using your LLC’s taxable profit and capital.
Does the table include federal tax?
Yes. The compared rates include federal, cantonal and communal corporate income taxes. Do not add federal tax to those percentages again.
Why do Valais or Neuchâtel rates differ between comparisons?
Sources may use different profit levels. A maximum rate and an SME example can give different results. Check the municipality, tax year and contributions included as well.
Does the ranking apply to individuals?
No. It concerns incorporated companies. For an individual, compare the same income, wealth and family profile across the proposed municipalities using the FTA’s official calculator.
Does a self-employed person use the same tax rate as a limited company?
No. Sole proprietorship income is taxed in the entrepreneur’s hands. LLCs and limited companies are taxpayers separate from their owners.
Can I register my company in a lower-tax canton?
The address must reflect a real arrangement and be considered alongside the place of effective management. Activities in several cantons may require tax allocation between them.
How can I get a useful estimate before starting a business?
Prepare forecast profit, capital, municipality and tax year. Use the FTA calculator or ask your accountant for a tailored calculation. Compare operating costs and personal taxation too.
Plan company taxes alongside your accounting
A useful forecast connects profit, cash flow and tax reserves. Explore our support for bookkeeping, annual accounts and your company tax return.
Sources and updates
- KPMG — Clarity on Swiss Taxes 2026, pages 14–15: comparison table and methodology notes.
- PwC — 2026 tax comparison: further context on changes in Lucerne and Zug.
- FTA — taxation of legal entities, April 2026: liability, profit, capital and effective management.
- SECO SME portal — taxation of incorporated companies: distinction between the company and its owners.
- Canton of Vaud — corporate income tax and Canton of Geneva — company tax calculator.
- FTA — tax calculator: calculations based on your circumstances.
Reference review: September 2026. The table follows KPMG’s 2026 edition, expressly identifying the 2025 multipliers used for Fribourg and Solothurn. Worked examples are illustrative.
Romain Prieur is a Swiss-qualified accountant and co-founder of Entreprendre.ch. With more than ten years of experience in auditing and supporting businesses in Switzerland, he advises entrepreneurs on company formation, accounting and tax.
