- Statutory Tax Rate 12.5
- Surtax Based on Taxable Income 0
- Surtax Based on Statutory Tax 0
- Surtax Deductible from Taxable Income 0
- Statutory Tax Deductable 0
- Effective Tax Rate 12.5
Statutory Tax Rate
The corporate income tax rate is 12.5%. Effective 1 January 2017, a minimum corporate income tax of CHF 1,800 (previously CHF 1,200) is levied. The tax is fully deductible against the corporate income tax. However, small commercial entities (as defined by the law) are not subject to the minimum corporate income tax.