Source-cited draft: corporate income tax for Switzerland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Federal corporate income tax rate
8.5% flat on profit after tax (≈7.83% on pre-tax profit)Federal Act on Direct Federal Taxation (DBG/LIFD) — https://taxsummaries.pwc.com/switzerland/corporate/taxes-on-corporate-income
Combined effective CIT rate (federal + cantonal + municipal)
Approx. 11.85% to 21.6% depending on canton; national average ≈14.4% (2025)Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (StHG/LHID) — https://kpmg.com/ch/en/media/press-releases/2025/05/clarity-swiss-taxes.html
Lowest-rate canton (illustrative)
Zug, combined effective ≈11.85%Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (StHG/LHID) — https://kpmg.com/ch/en/media/press-releases/2025/05/clarity-swiss-taxes.html
Tax base
Worldwide profit per statutory accounts (with tax adjustments); income attributable to foreign permanent establishments and foreign real estate is excludedFederal Act on Direct Federal Taxation (DBG/LIFD) — https://taxsummaries.pwc.com/switzerland/corporate/taxes-on-corporate-income
Cantonal capital tax
Annual cantonal/municipal tax on equity (taxable capital); rate varies by canton, no federal capital taxFederal Act on the Harmonisation of Direct Taxes of the Cantons and Communes (StHG/LHID) — https://taxsummaries.pwc.com/switzerland/corporate/taxes-on-corporate-income
Participation relief on dividends/capital gains
Participation deduction effectively exempts qualifying dividends and capital gains (generally ≥10% holding or value ≥CHF 1 million)Federal Act on Direct Federal Taxation (DBG/LIFD) — https://taxsummaries.pwc.com/switzerland/corporate/taxes-on-corporate-income
TRAF tax reliefs
OECD-compliant patent box and R&D super-deduction available at cantonal level (relief capped, generally at 70% of taxable profit)Federal Act on Tax Reform and AHV Financing (TRAF) — https://taxsummaries.pwc.com/switzerland/corporate/taxes-on-corporate-income
OECD Pillar Two / QDMTT
Swiss Qualified Domestic Minimum Top-up Tax in force from 1 January 2024 for groups with revenue ≥EUR 750 millionOrdinance on the Minimum Taxation of Large Corporate Groups (Pillar Two / OECD GloBE) — https://taxsummaries.pwc.com/switzerland/corporate/taxes-on-corporate-income
Withholding tax on dividends
35% federal withholding (Verrechnungssteuer); refundable to Swiss residents and reducible under tax treaties for non-residentsFederal Act on Withholding Tax (VStG/LIA) — https://taxsummaries.pwc.com/switzerland/corporate/withholding-taxes
Withholding tax on interest
35% on interest from bonds and bank deposits; generally no WHT on ordinary loan interestFederal Act on Withholding Tax (VStG/LIA) — https://taxsummaries.pwc.com/switzerland/corporate/withholding-taxes
Withholding tax on royalties
0% — Switzerland levies no withholding tax on royalty paymentsFederal Act on Withholding Tax (VStG/LIA) — https://taxsummaries.pwc.com/switzerland/corporate/withholding-taxes
Filing & payment
Annual return filed with the cantonal tax administration; deadline and provisional/final tax billing set per cantonFederal Act on Direct Federal Taxation (DBG/LIFD) — https://taxsummaries.pwc.com/switzerland/corporate/tax-administration
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Other Switzerland computations in the OpenAccountants Tax Library.