Swiss company tax and deadlines explained

VAT & Tax
August 16, 2021

How much are Swiss company taxes by kanton?

The corporate tax rates vary by canton in Switzerland. Here are the corporate tax rates for 2022 by canton:

  • Zurich: 21.15%
  • Geneva: 24.16%
  • Vaud: 21.37%
  • Basel-Stadt: 21.59%
  • Zug: 12.92%
  • Aargau: 21.07%
  • Bern: 21.36%
  • Luzern: 18.19%
  • St. Gallen: 20.94%
  • Ticino: 21.14%
  • Appenzell Ausserrhoden: 20.95%
  • Appenzell Innerrhoden: 18.03%
  • Basel-Landschaft: 19.46%
  • Freiburg: 19.36%
  • Glarus: 14.16%
  • Graubünden: 18.07%
  • Jura: 19.84%
  • Neuchâtel: 20.38%
  • Nidwalden: 12.10%
  • Obwalden: 12.09%
  • Schaffhausen: 16.47%
  • Schwyz: 12.21%
  • Solothurn: 19.03%
  • Thurgau: 19.66%
  • Uri: 12.62%
  • Valais: 21.65%

The tax rates listed include only the corporate income tax rates imposed by the respective cantons. Federal taxes, such as withholding taxes on dividends and interest, and value-added tax (VAT), are not included in these rates.

What are the deadlines to file taxes for each of those kantons?

March 31st

  • Neuchatel

April 30th 

  • Geneva

May 31st

  • Appenzeller Innerrhorden

June 30th

  • Valais
  • Thurgau
  • Tessin
  • St-Gallen
  • Solothurn
  • Obwalden
  • Nidwalden
  • Basel City
  • Basel Land
  • Appenzell Ausserrhorden
  • Aargau

July 15th

  • Jura

July 31st

  • Uri
  • Schwyz
  • Bern

August 31st

  • Lucerne
  • Fribourg

September 13th

  • Vaud

September 30th

  • Zurich
  • Zug
  • Schaffhausen
  • Grisons
  • Glarus

Are there penalties for filing a Swiss corporate tax return late?

  • Late filing penalty: This penalty is typically applied for each month or part of a month that a tax return is filed late. The penalty amount varies by canton and may be calculated as a percentage of the tax owed, a flat fee, or a combination of both.
  • Late payment penalty: This penalty may be applied if taxes are not paid by the deadline. The penalty amount is usually calculated as a percentage of the unpaid tax amount and may increase over time if the tax remains unpaid.
  • Underpayment penalty: If a tax return is filed and the tax owed is less than the actual tax liability, an underpayment penalty may be applied. This penalty is calculated as a percentage of the underpaid tax amount and varies by canton.
  • Interest on late payment: Interest may be charged on unpaid tax amounts from the original due date until the tax is paid in full. The interest rate varies by canton and may change over time.

Will the Swiss Kanton send my corporate tax forms? 

Generally, the tax authorities will send you the necessary tax forms to complete your tax return, based on the information they have on file for you. However, it is always a good idea to check with your local tax office to ensure that you have all the necessary forms and to clarify any questions you may have about completing the forms. In some cases, you may need to request the forms or download them from the tax authority's website.

The process for tax form distribution varies by canton in Switzerland. In some cantons, taxpayers receive tax forms automatically, while in others, they must request them from the tax authorities. 

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