Switzerland Stock corporation (AG) tax calculator 2026
A Swiss stock corporation (AG) pays federal direct tax (imposta federale diretta) at an effective 7.83% on taxable profit in 2026. This calculator estimates the federal tax only; cantonal and communal taxes are excluded. Dividend withholding is set to 0% within this federal-only estimate.
This calculator estimates the 2026 Swiss federal direct tax owed by a stock corporation (Aktiengesellschaft, AG) on its taxable profit, using the effective federal rate of 7.83%.
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Result
Switzerland Stock corporation (AG) tax rates 2026
| Band or item | Rate |
|---|---|
| Imposta federale diretta | 7.83% |
| Dividend tax (on distribution) | 0% |
Source: taxsummaries.pwc.com
How is federal tax calculated for a Swiss AG?
A Swiss stock corporation (AG) is a separate taxable entity, taxed on its worldwide profit at the federal level. The federal direct tax (imposta federale diretta) applies an effective rate of 7.83% to the company's taxable profit.
The starting point is the AG's statutory annual profit, adjusted for tax purposes (for example, adding back non-deductible expenses and hidden distributions). The resulting taxable profit is then multiplied by 7.83% to give the federal tax due. An AG is treated the same way as a GmbH for this federal calculation.
Important: this estimate covers the federal layer only. Every canton and commune levies its own separate corporate income tax on top, and those cantonal and communal taxes are not included here. Your total effective corporate tax burden will therefore be higher than the 7.83% shown.
What about social contributions and dividend withholding?
Corporate income tax and payroll social contributions are separate. Social security contributions (AHV/IV/EO and related schemes) are payable on the salaries an AG pays to its employees and directors, not on the company's profit, so they do not enter this federal profit-tax calculation.
On distributions, the withholding rate applied in this federal-only estimate is 0%. In practice a shareholder's own tax position on dividends is handled separately from the company's federal profit tax computed here.
Because the AG is a capital company, the profit taxed at 7.83% is measured before any dividend decision. Retaining or distributing profit does not change the federal profit tax base for the year in this estimate.
Worked example: an AG with CHF 100,000 profit
Suppose a Swiss AG reports taxable profit of CHF 100,000 for 2026 after all tax adjustments.
- Taxable profit: CHF 100,000
- Federal direct tax at 7.83%: CHF 100,000 × 0.0783 = CHF 7,830
- Profit after federal tax: CHF 92,170
A larger AG with taxable profit of CHF 500,000 would owe CHF 500,000 × 0.0783 = CHF 39,150 in federal direct tax. In both cases the rate is flat, so the federal tax simply scales in proportion to profit. Remember to add the applicable cantonal and communal corporate taxes, which are not reflected in these figures, to reach the full liability.
Frequently asked questions
How much federal tax does a Swiss AG pay in 2026?
A Swiss stock corporation (AG) pays federal direct tax at an effective 7.83% of its taxable profit. On CHF 100,000 of profit that is CHF 7,830.
Is an AG taxed differently from a GmbH?
No. For federal direct tax, a stock corporation (AG) is treated the same as a GmbH: both pay the effective 7.83% federal rate on taxable profit.
Does this calculator include cantonal and communal taxes?
No. This estimate covers only the 7.83% federal direct tax. Cantonal and communal corporate taxes are levied separately and are not included, so your total burden will be higher.
What is the dividend withholding rate used here?
Within this federal-only estimate the dividend withholding rate is set to 0%. The company's federal profit tax of 7.83% is calculated independently of any dividend distribution.
How do I calculate my AG's federal tax bill?
Multiply your taxable profit by 7.83%. For example, CHF 250,000 of profit gives CHF 250,000 × 0.0783 = CHF 19,575 in federal direct tax.
Official sources
- ESTV (Federal Tax Administration) — Corporate & personal income tax