Canton comparison
Profit and capital tax side by side — for your legal form and your figures. · Tax year 2024
Indicative figures for modelling only. Verify with the competent tax administration before relying on them.
Company details
CHF
CHF
CHF
CHF
Income from qualifying participations (dividends from subsidiaries) — enter separately, not in taxable profit. Effectively exempt via the participation deduction.
Special regimes (TRAF)
The TRAF instruments apply at cantonal and communal level only — the federal government grants none of them.
CHF
Qualifying net profit from patents / IP.
CHF
Qualifying domestic R&D personnel expense.
- Patent box: net profit from qualifying patents is taxed at a reduced cantonal rate — depending on the canton, up to 90 % of that profit is exempt from cantonal/communal tax.
- R&D super-deduction: on top of the ordinary expense, up to 50 % of qualifying domestic R&D spend may be deducted a second time (cantonal).
- Relief limitation: together, the patent box and R&D deduction may reduce taxable profit only up to the canton’s ceiling (federal cap 70 %).
Startup note: the R&D super-deduction is deduction-only and non-refundable — worthless while loss-making. Singapore, the UK, France and Ireland instead pay cash R&D credits to pre-profit startups.
Locations compared
- ZugZug
- SchwyzSchwyz
- LucerneLuzern
- ZurichZürich
- GenevaGenève
- BernBern
Enter a profit or equity figure to see the comparison.
Indicative figures. Effective combined rates at the cantonal capital; communal rates may differ.