Profit and capital tax 2026: statutory rates in the 26 cantons
Updated on 02.11.2026
A company pays the 8.5% direct federal tax on its profit, then cantonal and communal tax. Cantonal law sets a statutory rate, the simple tax, which the canton and the commune multiply by their annual multiplier. This table gives, for each canton, the statutory rate on profit and on equity, the 2026 cantonal multiplier and whether profit tax is credited against capital tax.
Statutory cantonal rates 2026
| Canton | Profit tax, statutory rate (simple tax) | Cantonal multiplier 2026 | Capital tax, statutory rate | Profit tax credited against capital tax |
|---|---|---|---|---|
| Zurich | 7% | 95% | 0.75 ‰ | no |
| Bern | three-tier scale: 1.55% on 20% of profit (at least on CHF 11'100), 3.1% on the next CHF 55'700, 4.6% on the remainder | 262% | 0.05 ‰ | yes |
| Lucerne | 1.5% | 145% | 0.25 ‰ | no |
| Uri | 2.8% | 100% | no cantonal tax; communal tax of 0.01 to 4‰ | — |
| Schwyz | 1.95% | 150% | minimum tax of 0.03‰, due only when it exceeds the profit tax | yes |
| Obwalden | 6% + 0.1% earmarked cantonal tax (total rate) | — | 0.01 ‰ | no |
| Nidwalden | 5.1% | — | 0.1 ‰ | no |
| Glarus | 4.5% | 59.7% | 2 ‰ | no |
| Zug | 3.5% | 78% | 0.5 ‰ | no |
| Fribourg | 4% | 100% | 1 ‰ | yes |
| Solothurn | 4.4% | 100% | 0.8 ‰ | yes |
| Basel-Stadt | 6.5% up to CHF 50 million, 8.5% above (total rate, from 2026) | — | 1 ‰ | no |
| Basel-Landschaft | 4.4% | — | 1 ‰ | no |
| Schaffhausen | 2.7% up to CHF 5 million, 5.925% on the next CHF 10 million, 4.85% above CHF 15 million | 98% | 0.025 ‰ | no |
| Appenzell Ausserrhoden | 6.5% | — | 0.065 ‰ | no |
| Appenzell Innerrhoden | 6% | — | 0.5 ‰ | yes |
| St. Gallen | 2.8% | 105% | 0.2 ‰ | yes |
| Graubünden | 4.5% | 90% | 2.3‰ up to CHF 6'104,000, 2.5‰ above | no |
| Aargau | 5.5% | 106% | 0.75 ‰ | yes |
| Thurgau | 2.5% | 109% | 0.15 ‰ | yes |
| Ticino | 5.5% | — | 1.5 ‰ | yes |
| Vaud | 3⅓% up to CHF 10 million, 3.75% above | 155% | 0.6 ‰ | yes |
| Valais | 2.25% up to CHF 250'000, 5.2% above (total rate) | — | 1‰ up to CHF 500'000, 2.5‰ above | no |
| Neuchâtel | 3.6% up to CHF 5 million, 3.75% up to 25 million, 4% up to 40 million, 4.5% above | — | 2.5 ‰ | yes |
| Geneva | 3.33% | 188.5% | 1.8 ‰ | yes |
| Jura | — | 285% | 0.375 ‰ | no |
- On top come the 8.5% direct federal tax on profit (DBG art. 68), communal tax and, depending on the canton, church tax.
- Multiplier “—”: the law sets a total rate, with no cantonal multiplier.
- Jura: the 2026 profit tax rate is not yet confirmed (1.837% in the law text, 2.118% in the 2025 FTA brochure).
- Reductions for equity attributable to participations, patents or group loans, and the raised rates for large international groups, are not shown.
Method
Statutory rates come from the Federal Tax Administration's tax brochures (Steuermäppchen, tax period 2025, as of December 2025); no change for 2026 was found, and Basel-Stadt was checked against its 2026 law. The 2026 multiplier comes from the FTA list of multipliers in cantonal capitals (September 2026). Effective rates depend on the commune and are not given: no official source publishes them for 2026.
Official sources
- Steuermäppchen Steuerperiode 2025 – Gewinnsteuer: Einfache Ansätze und jährliches Vielfaches für Kapitalgesellschaften und Genossenschaften — Eidgenössische Steuerverwaltung ESTV, Team Steuerdokumentation · as of: 2025-12-04
- Steuermäppchen Steuerperiode 2025 – Kapitalsteuer: Einfache Ansätze, Ermässigung für Eigenkapital, Anrechnung Gewinnsteuer und jährliches Vielfaches — Eidgenössische Steuerverwaltung ESTV, Team Steuerdokumentation · as of: 2025-12-03
- Steuerfüsse der Kantonshauptorte 1995–2026 der juristischen Personen (Blatt 'JP 2026') — Eidgenössische Steuerverwaltung ESTV · as of: 2026-09-14
- Gesetz über die direkten Steuern (Steuergesetz, StG) Basel-Stadt, SG 640.100, Stand 1. Januar 2026 – § 76, § 87, § 242c — Kanton Basel-Stadt, Gesetzessammlung · as of: 2026-01-01
- Loi d'impôt (LI) du 26 mai 1988, RSJU 641.11, art. 77 et 218c — République et Canton du Jura · as of: unknown
- Message du Gouvernement – révision partielle de la loi d'impôt (report du dernier palier RFFA à 2026) — République et Canton du Jura · as of: unknown (2022-2023 bill)
Cite this data
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<a href="https://www.numezis.com/en/compliance/data/corporate-tax-2026">Profit and capital tax 2026 by canton — Numezis</a>