Tax Rates in Switzerland Transforma Tool.

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15.02.2017 Tax Rates in Switzerland

Individual Income Tax Rates

Lowest Taxable communal Income CHF 100'000 300'000 1'000'000 max rate where

Zug 7.73% 19.88% 22.86% 22.50% Walchwil Wollerau SZ 8.93% 17.25% 22.81% 22.70% Wollerau Schwyz 13.10% 22.48% 28.21% 22.70% Wollerau Nidwalden 12.26% 22.57% 25.55% 23.20% Hergiswil Obwalden 14.95% 21.50% 24.48% 24.30% Sarnen Appenzell IR 11.84% 21.76% 25.02% 25.00% Appenzell Uri 15.96% 22.51% 25.49% 25.00% Seedorf Grisons 13.43% 26.15% 31.96% 25.80% Rongellen Lucerne 13.72% 25.43% 30.58% 27.50% Meggen Appenzell AR 14.96% 26.77% 30.48% 27.60% Teufen St. Gallen 15.54% 28.98% 33.52% 28.10% Balgach Solothurn 16.50% 29.41% 34.50% 28.70% Kammersrohr Schaffhausen 14.03% 28.03% 32.49% 29.00% Stetten Thurgau 13.73% 25.33% 31.27% 29.20% Bottighofen Fribourg 16.86% 31.05% 36.02% 29.30% Greng Individual income tax rates of the capitals of the Aargau 13.73% 25.12% 31.94% 30.10% Oberwil-Lieli Cantons for tax year 2017 for a married tax payer Glarus 14.00% 25.24% 31.56% 31.60% several Zurich 12.67% 26.68% 36.76% 34.40% several including Federal, Cantonal and Communal Basel Stadt 24.22% 30.77% 36.00% 34.60% Bettingen income taxes excluding church tax. Tax rates may Ticino 15.41% 30.95% 38.66% 35.30% several vary in different communities within a Canton and Valais 13.86% 29.85% 35.56% 35.50% several are subject to changes in future tax years. Berne 19.74% 32.12% 39.41% 37.20% Deisswil Jura 18.22% 31.64% 38.73% 37.80% Boncourt Basel Land 14.06% 30.75% 39.38% 38.50% several Neuchâtel 19.67% 34.34% 38.79% 38.80% Milvignes Geneva 15.96% 31.44% 40.28% 41.10% Genthod Vaud 18.69% 32.97% 43.66% 41.50% several

15.02.2017 Tax Rates | © Transforma AG 2017 2 Tax Rates in Switzerland

Individual Wealth Tax Rates

Taxable Wealth CHF 1'000'000 5'000'000 where

Nidwalden 0.13% 0.13% Stans Wollerau SZ 0.15% 0.15% Wollerau Obwalden 0.14% 0.14% Sarnen Uri 0.20% 0.20% Altdorf Solothurn 0.22% 0.22% Solothurn Schwyz 0.24% 0.24% Schwyz Lucerne 0.26% 0.26% Luzern Appenzell IR 0.25% 0.25% Appenzell Zug 0.21% 0.27% Zug Thurgau 0.29% 0.29% Frauenfeld Grisons 0.32% 0.32% Chur Glarus 0.35% 0.35% Glarus Appenzell AR 0.39% 0.40% Herisau Aargau 0.33% 0.41% Aarau St. Gallen 0.44% 0.44% St. Gallen Zurich 0.19% 0.48% Zürich Schaffhausen 0.48% 0.48% Schaffhausen Jura 0.42% 0.53% Delémont Berne 0.41% 0.56% Bern Fribourg 0.58% 0.60% Fribourg Individual wealth tax rates of the capitals of the Cantons for tax year 2017 Ticino 0.45% 0.61% Bellinzona for a married tax payer including Cantonal and Communal wealth taxes Valais 0.53% 0.63% Sion excluding church tax. Tax rates may vary between different communities Neuchâtel 0.68% 0.68% Neuenburg within the same Canton and are subject to changes in future tax years. Basel Land 0.76% 0.76% Liestal Vaud 0.65% 0.76% Lausanne Basel Stadt 0.58% 0.81% Basel Geneva 0.61% 0.90% Genf

15.02.2017 Tax Rates | © Transforma AG 2017 3 Tax Rates in Switzerland

Corporate Income Tax Rates

Corporate Capital Lowest Income Tax of communal Rates Canton rate where

Lucerne 12.32% 11.54% Meggen Schwyz 15.27% 12.45% Wollerau Nidwalden 12.66% 12.66% flat rate Obwalden 12.89% 12.74% flat rate Appenzell AR 13.04% 13.04% flat rate Appenzell IR 14.16% 14.16% flat rate Schaffhausen 16.04% 14.35% Stetten Zug 14.60% 14.47% Baar Uri 15.11% 14.89% Schattdorf Thurgau 16.43% 15.13% Bottighofen Neuchâtel 15.61% 15.61% flat rate Glarus 15.71% 15.66% Mollis Grisons 16.68% 16.68% flat rate Fribourg 19.86% 17.02% Greng St. Gallen 17.40% 17.40% flat rate Solothurn 21.85% 18.33% Feldbrunnen-St. Niklaus Ticino 20.67% 18.51% several Combined effective corporate income tax rates for tax year 2017 Aargau 18.61% 18.60% flat rate including Federal, Cantonal and Communal income taxes on net Basel Land 20.32% 18.76% several Zurich 21.15% 18.89% Küsnacht profit before taxes. Tax rates may vary in different communities Jura 20.66% 19.65% Boncourt within the same Canton and are subject to changes in future tax Vaud 22.09% 19.70% Eclepens years. Berne 21.64% 20.02% Deisswil Valais 21.56% 21.55% flat rate Basel Stadt 22.18% 22.18% flat rate Geneva 24.16% 23.21% Genthod

15.02.2017 Tax Rates | © Transforma AG 2017 4