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8.1.3. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty N/A N/A
Payroll Tax N/A N/A
Social Security Employer Contribution 6.25% The employer contribution is equal to 6.25% of gross salary. Additional contributions may be required at the cantonal level.
Social Security Employee Contribution 6.25% The employee contribution is equal to 6.25% of gross salary. The contribution is withheld and remitted by the employer.
Property Tax Varies Real property tax may be levied at the cantonal level at varying rates.
Transfer Tax 0.15% to 0.3% The transfer of securities by is subject to a 0.15% tax on Swiss securities and a 0.3% tax on foreign securities. The transfer of property is also subject to transfer tax at the cantonal level at varying rates.
Stamp Duty 1% A 1% stamp duty is levied on the issuance and increase of the equity of a Swiss company. A CHF 1 million exemption threshold applies.
Excise Taxes Varies Excise taxes are levied on alcohol and alcoholic beverages, tobacco products, automobiles and petroleum products.
Customs Duty Varies Customs duties are levied on the import and export of goods at various rates.
Cantonal Capital Tax 0.001% to 0.5% A corporate capital tax is levied at the cantonal level at rates ranging from 0.001% to 0.5% on a company's equity. Corporate income tax is creditable against the capital tax in several cantons.