Switzerland corporate tax rate
Federal corporate profit tax (Gewinnsteuer) on resident companies, fixed in Art. 68 of the Federal Act on Direct Federal Tax (DBG, SR 642.11). This is only the FEDERAL layer — Swiss companies also pay cantonal and communal profit tax, which together dominate the total burden and vary widely by location.
| Current value | 8.5 percent (federal, on net profit after tax) |
|---|---|
| In force from | 1998-01-01 |
| Official source | Bundesgesetz ueber die direkte Bundessteuer (DBG, SR 642.11), Art. 68: 'Die Gewinnsteuer der Kapitalgesellschaften und Genossenschaften betraegt 8,5 Prozent des Reingewinns.' (version in force 1 January 2026) |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The FEDERAL corporate profit tax is a flat 8.5% of net profit (Reingewinn) for corporations and cooperatives, unchanged for decades (the proportional 8.5% rate replaced the earlier earnings-intensity three-tier scale in the 1997 corporate tax reform, effective 1998). Because the tax is itself deductible for its own base, 8.5% of after-tax profit corresponds to an EFFECTIVE ~7.83% of pre-tax profit at federal level. TOTAL burden (notes only, not served): a Swiss company's real rate is federal + cantonal + communal. The EFFECTIVE COMBINED ordinary corporate income tax rate in 2026 ranges roughly from ~11.7% (lowest-tax cantons such as Zug/Lucerne) to ~20.5% (Bern), averaging around 14-15% across the 26 cantons — set your expectation by canton, not by the 8.5% federal figure alone. OECD PILLAR TWO / global minimum tax: Switzerland amended its Constitution (popular vote 18 June 2023) and, via the Minimum Taxation Ordinance, applies a Qualified Domestic Minimum Top-up Tax (QDMTT) from 1 January 2024 and the Income Inclusion Rule (IIR) from 1 January 2025, ensuring in-scope multinational groups (consolidated turnover >= EUR 750m) reach an effective 15% — a top-up that sits ON TOP of ordinary corporate tax for large groups in low-tax cantons and does not change the 8.5% federal statutory rate for everyone else. Verified in the consolidated DBG on Fedlex (Art. 68).
Get it programmatically
curl https://euroref.dev/v1/ch/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ch/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ch/corporate-taxOther Switzerland series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates