Department for Economic Affairs Office for Economy Economic Development Bahnhofstrasse 15 P.O. Box 1187 CH-6431 Schwyz Telefon +41 41 819 16 34 Telefax +41 41 819 16 19 www.schwyz-economy.ch

Taxation of local authorities in the Canton Schwyz ______

These are taxation rates in percentages of a unit.

The unit of progressive income tax for individuals is defined in § 36 of the Taxation Act for the Can- ton Schwyz. The progression stops from a taxable income of CHF 386’000 (single). The unit of pro- portional asset tax is 0.6 per thousand on the taxable asset (§ 48).

The unit of proportional profit tax for public limited companies and cooperatives is set out in § 71 of the Taxation Act. It is 1.95 per cent on the taxable net profit with credit of minimal tax. The propor- tional minimal tax is 0.03 per thousand on the taxable equity (§ 82).

Overall tax rate 2021 (in percentages of a unit)

Local authority / parish Individuals* Legal entities**

with RC with Protestant no church tax church tax church tax

Wollerau 238 238 230 248.00 Freienbach (Pfäffikon) 239 238 230 248.71 Wollerau-Schindellegi 242 238 230 250.61 Feusisberg-Schindellegi 242 238 230 250.92 Feusisberg 245 238 230 253.12 Altendorf 300 301 285 295.22 Lachen 307 309 293 317.42 Küssnacht-Merlischachen 322 333 315 333.55 Riemenstalden 326 328 300 336.00 Küssnacht 333 333 315 343.00 Küssnacht-Immensee 340 333 315 349.01 Innerthal 353 341 325 361.46 Steinerberg 353 352 320 362.93 Muotathal 356 358 330 366.06

- 39 - Vorderthal 358 346 330 366.61 Alpthal 360 365 335 370.68 Galgenen 364 356 340 372.48 Galgenen-Siebnen 365 356 340 373.29 Wangen-Siebnen 370 361 345 378.24 Oberiberg 368 370 340 378.27 Wangen-Nuolen 372 361 345 379.84 Reichenburg 375 361 345 381.83 Wangen 375 361 345 382.26 Tuggen 379 370 354 387.52 Sattel 382 382 350 392.00 Ingenbohl (Brunnen) 383 393 365 394.04 Morschach 386 378 350 395.04 Gersau 387 388 360 397.11 Rothenthurm 387 390 360 397.24 Arth-Goldau 388 392 360 398.51 Unteriberg-Studen 387 405 375 398.88 Lauerz 390 392 360 400.20 Arth 393 392 360 402.87 Schwyz 393 393 365 403.00 Schübelbach-Siebnen 400 391 375 408.21 Steinen 400 398 370 409.65 Schübelbach-Buttikon 408 391 375 414.62 Unteriberg 405 405 375 415.00 Einsiedeln 406 410 380 416.53 Schübelbach 413 391 375 418.63 Illgau 420 408 380 429.81 The tax rates Canton 150* / 160** are included in above mentioned tax rates.

Under the link (www.schwyz-economy.ch >> Economic Development >> English >> Taxes >> Indivi- duals) you will find a tax calculator for individuals.

Under the link (www.schwyz-economy.ch >> Economic Development >> English >> Taxes >> Legal entities) you will find a tax calculator for legal entities.

Schwyz, 28 January 2021 (replaces the version issued on 30 January 2020) rm - 40 -