On the federal level, resident companies are subject to a fixed income tax rate of 8.5% that applies on the profit after taxes.
Cantons are free to determine the corporate income tax rate. In most cantons, the tax consists of the base tax rate stated in the cantonal tax law, the cantonal multiplier and the municipal multiplier. The multiplier applies to the cantonal base tax rate.
The overall tax rate (including federal tax) varies between the cantons and the municipalities and is between 12% and 25%.