Lucerne now has Switzerland's lowest corporate tax rate at 11,66%

Lucerne has replaced Zug as the canton in Switzerland with the lowest corporate taxes, sitting at 11,66 percent in 2026 compared to Zug’s 11,71 percent.

Switzerland corporate tax rates 2026: Lucerne overtakes Zug

According to consulting company PwC’s latest tax comparison, Zug no longer holds the title of the canton with the lowest corporate tax rate in Switzerland. Lucerne, with a corporate tax rate of 11,66 percent in 2026, has replaced neighbouring Zug as the country’s tax haven for international companies. Third place goes to Nidwalden with a corporate tax rate of 11,97 percent.

Bern has the highest corporate tax rate in Switzerland, at 20,54 percent for 2026. This is followed by Zurich (19,47 percent) and Valais (16,98 percent).

Tax rates were reduced in 2026 across several cantons, including Aargau, Fribourg, Lucerne, Schwyz, Uri, Zug and Zurich.

Zug has the lowest individual tax rates in Switzerland

PwC’s analysis also summarises individual tax rates in 2026, which often vary by income. For anyone earning a taxable income of 100.000 Swiss francs or 250.000 francs, Zug continues to have the lowest individual tax rate at 10,01 percent and 17,34 percent, respectively.

Basel-Stadt is the canton with the highest tax rate at 23,68 percent for workers with a taxable income of 100.000 francs, and Lausanne is the least attractive for people with an income of 250.000 francs, with a rate of 34,10 percent.

For marginal tax, which is applied to extra income, Zug again has the lowest rate of 22,20 percent compared to Geneva, where it is almost double at 43,20 percent.