Swiss corporate tax rate

Switzerland levies a direct federal CIT at a flat rate of 8. Accordingly, CIT is deductible for tax purposes and reduces the . The branch rate column includes the corporate tax rate applicable to branches,. Corporate tax levied only on oil companies at rate of. The ordinary effective tax rates for companies on profit before tax vary between 11. Jump to Direct taxes on natural persons - The Constitution imposes an upper limit on the federal tax rates and causes the federal authority to levy taxes to . With headline tax rates of - in most cantons, which can be . A new effective corporate income tax rate of 11. Profits from patents and comparable rights to be . The effective corporate income tax rates vary from canton to canton . Many cantons will further reduce their corporate tax rates – cantonal tax rate incl.

Federal tax is between and , some of the canton . The reduced tax rate based on a. Following the abolition of the preferential tax regimes, the multinationals are subject to taxation at the usual corporate rates for cantonal and communal taxation . This image, however, may be overstated since only very wealthy individuals or corporations can afford to buy their way out of normal taxes. The actual tax on company earnings (at a federal, cantonal and muni- cipal level) in the Canton Lucerne is between 11. Other cantons will reduce their corporate income rates even more. The canton of Zug will apply a corporate income tax rate of only as of . Comparison of taxes for corporations and . Normally taxed companies are subject to an effective tax rate of between and. At the same time, most of the cantons will significantly lower corporate tax rates.

This wide range is due to the fact that there is. For example, the effective corporate tax rate (including federal tax rate ) in Basel . A number of legislative changes combined with a reduction of the cantonal corporate tax rates shall ensure the achievement of the desired purpose. Use our interactive Tax rates tool to compare tax rates by country, jurisdiction or.

Large corporations will tend to pay more taxes , while SMEs will pay less than . Cantons will be free to deter- mine the special tax rate. This disclosure of hidden reserves ensures a competitive income tax burden and is ought to moti- vate . The federal income tax is 8. Effective ordinary corporate tax rates on . Therefore , the effective federal corporate income tax rate is 7. For associations, foundations. Swiss canton they are located in).