Primary metric
Effective corporate income tax
Tax on taxable profit, shown as a percentage. The metric combines federal, cantonal and municipal tax.
TaxMap Switzerland
Switzerland does not levy Germany’s trade tax. TaxMap Switzerland shows the effective corporate income tax for a stock corporation or limited liability company: federal, cantonal and municipal taxes at its registered office combined.
Reference profile
The map calculates effective corporate income tax for every municipality for an ordinarily taxed stock corporation or limited liability company from ESTV data. Capital tax remains a separate metric.
Changes update the map and detail view. Where ESTV data is unavailable, values are deliberately neither estimated nor shown.
Municipality values will appear here when official Swiss tax data is available.
Official data
TaxMap only displays values from official sources. If a municipality lacks a complete basis, it remains neutral instead of being estimated.
Primary metric
Tax on taxable profit, shown as a percentage. The metric combines federal, cantonal and municipal tax.
Shown separately
Capital tax applies to taxable equity. It is shown as a separate annual charge and is not part of the corporate income-tax map.
Not included
Patent boxes, participation deductions, tax relief, group and minimum-tax cases, and partnerships are outside the reference profile.