Switzerland

CHE·Europe

Official Tax Sources

SME Tax

estv.admin.ch

Corporate Tax, Personal Income Tax, VAT / GST

estv.admin.ch

Unique / Country-Specific Tax

Capital Tax (cantonal); Withholding Tax 35%; Stamp Duty

Source: estv.admin.ch

Notes

ESTV / AFC

Regional Tax Variations (26)

Aargau

Industrial canton; moderate rates

Effective CIT ~18.6%; top PIT ~38%

Energy and chemical industry

Appenzell Innerrhoden

Very low rates; rural half-canton

Effective CIT ~12.7%; low PIT ~22%

Smallest canton by population

Appenzell Ausserrhoden

Half-canton; reformed tax

Effective CIT ~13%; PIT ~30%

Textile tradition

Bern

Federal capital; higher tax burden

Effective CIT ~21%; high PIT ~44%

Government and education dominant

Basel-Landschaft

Life sciences canton; Novartis/Roche suburbs

Effective CIT ~13.5%; PIT ~38%

Reformed 2020 post-BEPS

Basel-Stadt

Pharma HQ (Novartis, Roche); BEPS-compliant reform

Effective CIT ~13%; PIT ~38%

City-canton; financial services

Fribourg

Bilingual (FR/DE); food industry (Nestlé HQ Vevey nearby)

Effective CIT ~13.7%; bilingual

Nestlé originally founded here

Geneva

International organisations exempt; high cost of living

Effective CIT ~13.99%; high PIT ~48.5%

UN/WHO/WTO hub; private banking

Glarus

Lowest CIT after Zug; tiny canton

Effective CIT ~7.8%; very low PIT

Textile and manufacturing

Graubünden (Grisons)

Seasonal tourism; Davos (WEF)

Effective CIT ~14%; tourism levies

Trilingual canton

Jura

Youngest canton (1979); watchmaking

Effective CIT ~15%; French-speaking

Watchmaking and micro-technology

Lucerne

One of lowest CIT cantons; tourism

Effective CIT ~12.2%; moderate PIT

Tourism and services

Neuchâtel

Watchmaking industry; pharmaceutical

Effective CIT ~13.6%; watchmaking

Rolex nearby; CSEM research

Nidwalden

Low-tax rural half-canton

Effective CIT ~12%; low PIT

Central Switzerland; tourism

Obwalden

Controversial regressive tax cap (struck down); low rates

Effective CIT ~12.7%; flat tax on high earners

Mountain canton

St. Gallen

Embroidery/textile; logistics

Effective CIT ~14.5%; textile tradition

Eastern Switzerland gateway

Schaffhausen

Lower CIT; IWC watches

Effective CIT ~11.5%; holding privilege

Enclaved in Germany

Solothurn

Watch industry; precision engineering

Effective CIT ~13.2%; watches/precision

Balanced canton

Schwyz

Historically low rates; original forest canton

Effective CIT ~15%; lower PIT

Original canton of Switzerland

Thurgau

Agriculture and small industry

Effective CIT ~13.5%

Lake Constance border

Ticino

Cross-border worker tax treaty with Italy; Italian-speaking

Effective CIT ~19%; Frontalier worker tax

Lugano banking; Italian influence

Uri

St Gotthard tunnel; transit economy

Effective CIT ~14.9%; Alpine transit

Small mountain canton

Vaud

Many international organisations (IOC, IIHF) nearby

Effective CIT ~13.8%; Lausanne HQ

Lausanne; Olympic capital

Valais (Wallis)

Hydroelectric royalty tax; bilingual FR/DE

Effective CIT ~16%; hydropower royalties

Major hydropower producer

Zug

Lowest CIT cantons; Crypto Valley; many multinationals HQ

Effective CIT ~11.9%; crypto-valley

World's most tax-competitive canton for corporates

Zurich

Higher rates than most cantons; major banking centre

Effective CIT ~19.7%; financial capital

UBS/Credit Suisse (now UBS) historically; ETH Zurich

State / Province	Type of Variation	Key Local Tax	Notes
Aargau	Effective CIT ~18.6%; top PIT ~38%	Industrial canton; moderate rates	Energy and chemical industry
Appenzell Innerrhoden	Effective CIT ~12.7%; low PIT ~22%	Very low rates; rural half-canton	Smallest canton by population
Appenzell Ausserrhoden	Effective CIT ~13%; PIT ~30%	Half-canton; reformed tax	Textile tradition
Bern	Effective CIT ~21%; high PIT ~44%	Federal capital; higher tax burden	Government and education dominant
Basel-Landschaft	Effective CIT ~13.5%; PIT ~38%	Life sciences canton; Novartis/Roche suburbs	Reformed 2020 post-BEPS
Basel-Stadt	Effective CIT ~13%; PIT ~38%	Pharma HQ (Novartis, Roche); BEPS-compliant reform	City-canton; financial services
Fribourg	Effective CIT ~13.7%; bilingual	Bilingual (FR/DE); food industry (Nestlé HQ Vevey nearby)	Nestlé originally founded here
Geneva	Effective CIT ~13.99%; high PIT ~48.5%	International organisations exempt; high cost of living	UN/WHO/WTO hub; private banking
Glarus	Effective CIT ~7.8%; very low PIT	Lowest CIT after Zug; tiny canton	Textile and manufacturing
Graubünden (Grisons)	Effective CIT ~14%; tourism levies	Seasonal tourism; Davos (WEF)	Trilingual canton
Jura	Effective CIT ~15%; French-speaking	Youngest canton (1979); watchmaking	Watchmaking and micro-technology
Lucerne	Effective CIT ~12.2%; moderate PIT	One of lowest CIT cantons; tourism	Tourism and services
Neuchâtel	Effective CIT ~13.6%; watchmaking	Watchmaking industry; pharmaceutical	Rolex nearby; CSEM research
Nidwalden	Effective CIT ~12%; low PIT	Low-tax rural half-canton	Central Switzerland; tourism
Obwalden	Effective CIT ~12.7%; flat tax on high earners	Controversial regressive tax cap (struck down); low rates	Mountain canton
St. Gallen	Effective CIT ~14.5%; textile tradition	Embroidery/textile; logistics	Eastern Switzerland gateway
Schaffhausen	Effective CIT ~11.5%; holding privilege	Lower CIT; IWC watches	Enclaved in Germany
Solothurn	Effective CIT ~13.2%; watches/precision	Watch industry; precision engineering	Balanced canton
Schwyz	Effective CIT ~15%; lower PIT	Historically low rates; original forest canton	Original canton of Switzerland
Thurgau	Effective CIT ~13.5%	Agriculture and small industry	Lake Constance border
Ticino	Effective CIT ~19%; Frontalier worker tax	Cross-border worker tax treaty with Italy; Italian-speaking	Lugano banking; Italian influence
Uri	Effective CIT ~14.9%; Alpine transit	St Gotthard tunnel; transit economy	Small mountain canton
Vaud	Effective CIT ~13.8%; Lausanne HQ	Many international organisations (IOC, IIHF) nearby	Lausanne; Olympic capital
Valais (Wallis)	Effective CIT ~16%; hydropower royalties	Hydroelectric royalty tax; bilingual FR/DE	Major hydropower producer
Zug	Effective CIT ~11.9%; crypto-valley	Lowest CIT cantons; Crypto Valley; many multinationals HQ	World's most tax-competitive canton for corporates
Zurich	Effective CIT ~19.7%; financial capital	Higher rates than most cantons; major banking centre	UBS/Credit Suisse (now UBS) historically; ETH Zurich