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Clarity on Swiss Taxes 2015 

KPMG's current "Clarity on Swiss Taxes" compares corporate and income tax rates in 130 countries and in all 26 Swiss cantons.

Corporate tax rates in comparison


According to KPMG's "Clarity on Swiss Taxes 2015", the downward trend in top corporate tax rates have continued to level off even further: on average, this figure is just 0.01% lower today than one year ago while the maximum average corporate tax rate for businesses in Switzerland has dropped by a total of 3.34% over the past 9 years. A year-on-year comparison of top tax rates for individuals reveals another slight 0.12% increase in the average income tax rates paid in Swiss cantons.
Corporate Tax Rates 2015
Maximum corporate income tax rates state/canton/municipality for the cantonal capital. For BE, FR, GE, LU, TG, UR income tax rates from 2014, Source: KPMG Switzerland.


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Individual tax rates in comparison 


As in the previous year, the average cantonal tax rate on high incomes rose slightly. Nevertheless, enormous differences still exist between the individual cantons.

Individual Tax Rates 2015

Max. individual income tax rates for single taxpayers, no children, no confession, canton capital. AI, TI: Income tax rates for the year 2014


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Peter Uebelhart

Peter Uebelhart

Head of Tax

+41 58 249 42 24

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