Switzerland Corporate Tax Calculator 2026 (11.71%)
Estimate corporate income tax in Switzerland on any profit: tax due, effective rate and profit after tax, with the 11.71% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Switzerland
federal profit tax of 8.5% on profit after tax (about 7.83% of pre-tax profit) plus cantonal and communal tax that differs by canton; with the Zug city rate of 4.759% the combined effective rate is about 11.71%
Tax period 2026
About 11.7% (city of Zug, 2026) up to about 20.5% depending on canton; federal share about 7.83% of pre-tax profit
Who qualifies for the lower rates
- Federal rate: DBG art. 68 - 8.5% of net profit; DBG art. 59(1)(a) - federal, cantonal and communal taxes are deductible business expenses, hence the 'profit after tax' base.
- Zug 2026 (city of Zug): simple profit tax 3.5% x total multiplier 135.962% (canton 78%, commune 52%, church) = 4.759% of net profit.
- PwC range of maximum combined rates on pre-tax profit (federal + cantonal + communal): 11.66% to 20.54%.
- Patent box, R&D super-deduction and other STAF measures can lower cantonal tax - not modelled.
Local taxes and minimum taxes
Cantonal and communal profit taxes (incl. church tax in some cantons) vary by canton and municipality and are an editable input; some cantons use progressive rates.
Pillar Two QDMTT (from 2024) and IIR (from 2025) for groups >= EUR 750m not modelled. Cantonal capital tax on equity also not modelled.
Filing and payment
Annual return; deadlines set by each canton (usually 6-9 months after year end, extensions common); tax payable on provisional/final assessment, cantonal rules vary
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Switzerland?
federal profit tax of 8.5% on profit after tax (about 7.83% of pre-tax profit) plus cantonal and communal tax that differs by canton; with the Zug city rate of 4.759% the combined effective rate is about 11.71%
How much corporate tax is due on a profit of CHF 100,000.00?
On a taxable profit of CHF 100,000.00 this calculator estimates CHF 11,706.80 of tax, an effective rate of 11.71%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Federal rate: DBG art. 68 - 8.5% of net profit; DBG art. 59(1)(a) - federal, cantonal and communal taxes are deductible business expenses, hence the 'profit after tax' base. Zug 2026 (city of Zug): simple profit tax 3.5% x total multiplier 135.962% (canton 78%, commune 52%, church) = 4.759% of net profit. PwC range of maximum combined rates on pre-tax profit (federal + cantonal + communal): 11.66% to 20.54%. Patent box, R&D super-deduction and other STAF measures can lower cantonal tax - not modelled.
When is the corporate tax return due?
Annual return; deadlines set by each canton (usually 6-9 months after year end, extensions common); tax payable on provisional/final assessment, cantonal rules vary
Does the estimate include local taxes and minimum taxes?
Cantonal and communal profit taxes (incl. church tax in some cantons) vary by canton and municipality and are an editable input; some cantons use progressive rates. Pillar Two QDMTT (from 2024) and IIR (from 2025) for groups >= EUR 750m not modelled. Cantonal capital tax on equity also not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Swiss Confederation - Fedlex and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Bundesgesetz über die direkte Bundessteuer (DBG), SR 642.11, Art. 68 and Art. 59 (version 1 Jan 2026) — Swiss Confederation - Fedlex
- Direct federal tax — Federal Tax Administration (ESTV/AFC/FTA)
- Steuerbelastung juristische Personen 2023 bis 2026 (PDF, Stand 21.01.2026) — Kanton Zug - Steuerverwaltung
- Steuerbelastung juristische Personen — Kanton Zug
- Switzerland - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 1 July 2026) — PwC
- Switzerland - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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