This page bundles the key cantonal tax figures for Switzerland in 2026 into one clear, citable data table: the effective ordinary corporate income tax rate for companies and the top marginal personal income tax rate for individuals – for all 26 cantons, measured at the cantonal capital.
Data table: tax burden of all 26 cantons 2026
Sorted by corporate tax rate (lowest first). All values in percent, as of 2026, at the respective cantonal capital.
| # | Canton | Corporate % | Income top rate % |
|---|---|---|---|
| 1 | Lucerne | 11.66 | 28.59 |
| 2 | Zug | 11.71 | 21.90 |
| 3 | Nidwalden | 11.97 | 25.28 |
| 4 | Glarus | 12.50 | 31.17 |
| 5 | Uri | 12.64 | 25.34 |
| 6 | Appenzell Innerrhoden | 12.66 | 23.66 |
| 7 | Obwalden | 12.74 | 24.30 |
| 8 | Appenzell Ausserrhoden | 13.04 | 30.74 |
| 9 | Thurgau | 13.21 | 31.74 |
| 10 | Schwyz | 13.30 | 23.30 |
| 11 | Basel-Landschaft | 13.45 | 42.22 |
| 12 | Fribourg | 14.12 | 35.26 |
| 13 | St. Gallen | 14.29 | 32.15 |
| 14 | Basel-Stadt | 14.53 | 39.75 |
| 15 | Geneva | 14.70 | 43.24 |
| 16 | Aargau | 14.71 | 33.39 |
| 17 | Vaud | 14.72 | 41.50 |
| 18 | Graubünden | 14.77 | 31.30 |
| 19 | Neuchâtel | 14.89 | 37.96 |
| 20 | Schaffhausen | 15.08 | 27.24 |
| 21 | Solothurn | 15.45 | 33.65 |
| 22 | Jura | 15.80 | 40.42 |
| 23 | Ticino | 16.05 | 38.52 |
| 24 | Valais | 17.12 | 36.50 |
| 25 | Zurich | 19.47 | 39.32 |
| 26 | Berne | 20.54 | 40.85 |
| – | Swiss average | 14.43 | 33.04 |
Green = 3 lowest, red = 3 highest per column. Corporate = effective ordinary rate (federal+cantonal+communal). Income = top marginal rate. As of 2026, cantonal capital.
Cantonal corporate tax 2026 – chart
Effective ordinary corporate income tax rate (federal + cantonal + communal) at the cantonal capital.
Cantonal personal income top tax rate 2026 – chart
Highest marginal tax rate on personal income (federal + cantonal + communal, cantonal capital).
Methodology & definitions
What the figures mean
- Corporate tax rate: effective ordinary corporate income tax rate, combining federal direct tax (8.5% nominal / ~7.83% effective), cantonal and communal tax, measured at the cantonal capital.
- Personal income top rate: highest marginal rate on high incomes, also federal + cantonal + communal at the cantonal capital. It shows the maximum burden – the effective average rate is lower and depends on income, marital status and deductions.
- Reference point: the cantonal capital in each case. Within a canton, individual municipalities can be lower or higher (e.g. Schwyz: the municipality of Wollerau is well below the capital).
- Data basis: 2026, per the KPMG Swiss Tax Report 2026 (published May 2026).
The income top rate is not what an average earner actually pays – it marks the ceiling for high incomes. For your personal burden at a specific income, use a cantonal tax calculator (see sources).
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Sources
- KPMG – Clarity on Swiss Taxes 2026 (Swiss Tax Report 2026, May 2026): kpmg.com – press release 2026
- KPMG – Swiss Tax Report 2026 (full PDF): Clarity on Swiss Taxes 2026 (PDF)
- FTA – Federal Tax Administration, tax statistics: estv.admin.ch
- PwC Switzerland – International Tax Comparison: pwc.ch – Tax Comparison