Switzerland Limited liability company (GmbH) tax calculator 2026
A Swiss GmbH pays federal direct tax (imposta federale diretta) at an effective 7.83% on profit in 2026. Cantonal and municipal taxes are added on top, pushing the combined effective corporate rate to roughly 11.7% to 20.5% depending on canton. Federal withholding on dividends is not applied under these federal-only rules.
This calculator estimates the federal direct corporate income tax owed by a Swiss limited liability company (GmbH) on its annual profit, using the 2026 federal rate. It isolates the federal layer so you can see it separately from cantonal and municipal taxes.
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Result
Switzerland Limited liability company (GmbH) tax rates 2026
| Band or item | Rate |
|---|---|
| Imposta federale diretta | 7.83% |
| Dividend tax (on distribution) | 0% |
Source: taxsummaries.pwc.com
How is a Swiss GmbH taxed at the federal level?
A GmbH is a separate taxable person, so its profit is taxed at the company level under the federal direct tax (imposta federale diretta). For 2026 this calculator applies an effective federal rate of 7.83% to taxable profit. The tax base is the company's net profit after deductible business expenses, salaries, depreciation and provisions.
The 7.83% figure is the effective federal burden on pre-tax profit. Because the tax itself is a deductible expense in Switzerland, the headline statutory rate is quoted higher, but the amount actually payable works out to about 7.83% of profit before that deduction. This calculator returns only the federal portion, so the number you see is the minimum corporate tax before your canton and municipality add their own charges.
Cantonal, municipal and dividend layers
Switzerland levies corporate tax on three levels: federal, cantonal and municipal. The federal 7.83% is uniform across the country, but cantons and communes set their own rates, which is why the combined effective rate ranges from roughly 11.7% in low-tax cantons to about 20.5% in higher-tax cantons. Those cantonal and municipal amounts are not included in this estimate.
On distributions, a GmbH does not suffer a federal corporate withholding cost under these rules (0% at this layer). When profits are paid out as dividends to Swiss resident individual shareholders, the dividends are taxed in the shareholder's hands at their marginal personal rate, benefiting from partial taxation relief for qualifying participations. Plan the salary-versus-dividend mix with those personal consequences in mind.
Worked example: CHF 100,000 profit
Suppose a GmbH reports taxable profit of CHF 100,000 for 2026 after all deductible costs and director salaries.
- Federal direct tax at 7.83%: CHF 100,000 x 0.0783 = CHF 7,830.
- Profit remaining after federal tax: CHF 92,170.
The CHF 7,830 is the federal tax this calculator computes. On top of that, the company will owe cantonal and municipal tax. Using the combined effective range of 11.7% to 20.5%, total corporate tax on CHF 100,000 of profit would land somewhere between about CHF 11,700 and CHF 20,500, with the federal CHF 7,830 already inside that total. The exact figure depends entirely on where the GmbH is registered.
Frequently asked questions
How much federal tax does a Swiss GmbH pay in 2026?
A Swiss GmbH pays federal direct tax at an effective 7.83% of its taxable profit. On CHF 100,000 of profit that is CHF 7,830 in federal tax, before cantonal and municipal taxes are added.
What is the total corporate tax rate for a GmbH in Switzerland?
Combining the federal 7.83% with cantonal and municipal taxes, the effective corporate tax rate for a GmbH is roughly 11.7% to 20.5%, depending on the canton and commune where the company is based.
Does a GmbH pay withholding tax on dividends?
Under these federal corporate rules the dividend withholding at this layer is 0%. Dividends paid to resident individual shareholders are instead taxed at their personal marginal rate, with partial taxation relief for qualifying holdings.
Why is the federal rate quoted as 7.83% and not 8.5%?
Because the tax is deductible, the statutory rate produces an effective burden of about 7.83% on pre-tax profit. This calculator uses the 7.83% effective figure so the amount matches what a GmbH actually pays federally.
Does this calculator include cantonal and municipal tax?
No. It estimates only the federal direct tax at 7.83%. Cantonal and municipal taxes vary by location and must be added separately to reach the full combined rate of about 11.7% to 20.5%.
What profit is the 7.83% rate applied to?
It is applied to the GmbH's net taxable profit for 2026, meaning revenue minus deductible business expenses, salaries, depreciation and provisions. The 7.83% federal rate is charged on that resulting profit figure.
Official sources
- ESTV (Federal Tax Administration) — Corporate & personal income tax