Country tax profile · 2026
Switzerland corporate tax
How Switzerland taxes corporate
The standard corporate profits tax in Switzerland is 14.6%. Federal 8.5% on after-tax profit (effective ~7.83%) plus cantonal/communal; combined effective ~11.9% (Zug) to ~21% (Bern), average ~14.6%
Compiled by MyNomadWorld for Switzerland and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Switzerland's corporate tax compares
Switzerland's corporate tax of 14.6% is the 151st highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Cyprus (15%) · Georgia (15%) · Montenegro (15%) · Germany (15%) · Mauritius (15%) · Oman (15%)
Who is a tax resident of Switzerland?
Tax residence if domiciled in CH, or present >30 days with gainful activity, or >90 days without gainful activity
Related Switzerland taxes
Moving to Switzerland?
Get matched with a vetted Switzerland tax & immigration advisor who handles residency and the exit from your current country.
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What is the corporate tax rate in Switzerland?
The standard corporate profits tax in Switzerland is 14.6%. Federal 8.5% on after-tax profit (effective ~7.83%) plus cantonal/communal; combined effective ~11.9% (Zug) to ~21% (Bern), average ~14.6%