The article addresses disparities in profit and capital tax rates in Switzerland, stemming from tax competition among cantons. It highlights the canton of Zug, having the lowest profit tax rate at 11.90%, while the canton of Bern exhibits the highest at approximately 21%. In 2024, the tax diversity among Swiss cantons is examined to identify locations providing attractive tax advantages for businesses.
In Switzerland, businesses are subject to two distinct types of taxes: profit tax and capital tax, with the latter applied to the company’s own capital. These fiscal obligations extend at the federal, cantonal, and communal levels, with tax collection orchestrated by the canton. Within the federalist system, there is fiscal competition among cantons and municipalities, resulting in substantial variations from one canton to another. Switzerland is thus faced with a marked disparity in tax burdens. The purpose of this article is to identify locations that offer particularly attractive fiscal advantages for businesses in Switzerland.
In the Central Swiss region, the canton of Zug stands out for having the lowest profit tax rate, displaying an exceptionally modest average of 11.90%. Conversely, the canton of Bern distinguishes itself by presenting the highest average corporate profit tax rate, reaching approximately 21%.
In the Swiss fiscal landscape, cantons apply profit and capital tax rates that vary significantly from one region to another. This fiscal diversity is illustrated below for several Swiss cantons in 2024:
Geneva Canton
- Profit tax: 13.99%, Capital tax: 0.41%.
Lucerne Canton
- Profit tax: 12.40%, Capital tax: 0.17%.
Zug Canton
- Profit tax: 11.90%, Capital tax: 0.07%.
Vaud Canton
- Profit tax: 13.79%, Capital tax: 0.16%.
Neuchâtel Canton
- Profit tax: 13.78%, Capital tax: 0.51%.
Fribourg Canton
- Profit tax: 13.87%, Capital tax: 0.21%.
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