Share with your friends

Switzerland: Comparisons of corporate tax rates in Swiss cantons

Switzerland: Corporate tax rates in Swiss cantons

The Swiss cantons of Vaud and Basel-Stadt are bringing some movement into the corporate tax rate situation for companies. These two cantons might be the first harbingers of a trend that could potentially usher in fundamental changes to the Swiss corporate tax landscape in the near future.


Related content

KPMG’s Swiss Tax Report 2019 compares corporate and income tax rates in 130 countries as well as all 26 cantons.

The KPMG report shows that when ranked by regular corporate tax rate, the cantons of Central Switzerland and the canton of Appenzell-Ausserrhoden have the lowest rates. On average, corporate tax rates for companies were only reduced marginally, as was the case in the cantons of Zug, Schwyz and Glarus. Only the cantons of Vaud and Basel-Stadt made substantial cuts to their tax rates this year.

The cantons of Central Switzerland also topped the charts in an inter-cantonal comparison of individual tax rates—together with the canton of Appenzell-Innerrhoden. After a gentle downward trend, the average top income tax rate over the past 10+ years has settled at just below 34%. The cantons of Central Switzerland and Appenzell-Innerrhoden have topped the rankings since 2007.


Read an April 2019 report prepared by the KPMG member firm in Switzerland

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal