Global Corporate Income Tax Guide
Switzerland Corporate Income Tax
Navigate global corporate income tax rates effortlessly with TKEG Expat ™ (LU)’s detailed guide. Our resource provides the latest tax rate information, filing requirements, and compliance regulations across various countries, empowering businesses to optimize their international tax strategies. Stay informed and ensure compliance with up-to-date data for corporate income taxes worldwide. Trust TKEG Expat ™ (LU) to support your global business endeavors.
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Learn MoreSwitzerland Tax Brief
CHSwitzerlandCorporate Income TaxSwitzerland Tax Brief
Capital gains of Swiss companies are generally integrated into the corporate income tax system, with the actual effective tax rate depending on the company's location and typically ranging from approx…- General CIT Rate
- Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.
- CIT Return Due Date
- The due date varies from canton to canton (usually between six and nine months after the close of the business year).
- CIT Payment Due Date
- The due date varies from canton to canton.
- Estimated Payment Due Date
- Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.
- Resident WHT (Dividend/Interest/Royalty)
- 0%-35% / 0%-35% / 0
- Non-Resident WHT (Dividend/Interest/Royalty)
- 0%-35% / 0%-35% / 0
- General Capital Gain Tax Rate
- The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.
- Composite Effective Average Tax Rate
- 17.1%
- Composite Effective Marginal Tax Rate
- 10.4%
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