(As of 1 January 2018)

Corporate income tax rate (1)

12% - 24%

Capital gains tax rate (1/2)

12% - 24%

Branch tax rate (1)

12% - 24%



Personal income tax rate (3)

22% - 46%


Withholding tax


Dividends (4)


Interest (5)


Royalties from patents and licences


Branch remittance tax


Net operating losses (years)



Not allowable


7 years


  1. Combined federal/cantonal/municipal corporate income tax rate on profit before tax, depending on domicile, under reservation of privileged tax scheme (mixed companies 6%-10%). In the course of the pending Tax Proposal 2017, the corporate income tax rates will be reduced to approx. 12%-18%.
  2. Higher rates may apply to real estate capital gains, depending on location of property.
  3. Combined federal/cantonal/municipal personal maximum income tax rate, depending on domicile.
  4. Under reservation of treaty tax reduction or full exemption under domestic law.
  5. Under reservation of interest paid by banks.


Source:  Professionals from Tax Partner AG – Taxand Switzerland