Switzerland - Corporate - Tax credits and incentives
2021-7-8 · Generally, cantons offer competitive CIT rates for cantonal and communal tax purposes. Depending on the specific cantonal and communal tax location in Switzerland, the ordinary overall (federal, cantonal, and communal) CIT rates applicable on profit before tax may vary between 11.9% and 21.6% (see the Overall tax rates in the Taxes on corporate income section).
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