Taxation of local authorities in the Canton Schwyz These are

Taxation of local authorities in the Canton Schwyz These are

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
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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 Canton Schwyz. The progression stops from a taxable income of CHF 386’000 (single). The unit of proportional 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 2.25 per cent on the taxable net profit with credit of minimal tax. The proportional minimal tax is 0.4 per thousand on the taxable equity (§ 82).
Overall tax rate 2016
(in percentages of a unit)
Local authority / parish
Individuals*
Legal entities*
with RC
church tax
with Protestant
church tax
no
church tax
Wollerau
257
255
247
256.30
Feusisberg
269
265
257
267.95
Freienbach (Pfäffikon)
272
270
262
271.42
Feusisberg-Schindellegi
275
265
257
272.39
Altendorf
337
340
322
337.68
Lachen
342
345
327
342.66
Küssnacht-Merlischachen
346
357
335
347.52
Küssnacht
353
357
335
353.55
Küssnacht-Immensee
360
357
335
359.58
Vorderthal
372
360
342
370.61
Riemenstalden
380
380
350
380.00
Alpthal
400
389
365
398.60
Lauerz
400
402
370
400.16
Galgenen-Siebnen
402
395
377
400.66
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Innerthal
402
390
372
400.81
Galgenen
405
395
377
403.08
Muotathal
404
405
375
404.02
Steinerberg
405
402
370
404.77
Unteriberg-Studen
405
414
390
405.94
Oberiberg
410
404
380
409.04
Sattel
412
412
380
412.00
Wangen-Siebnen
417
410
392
415.67
Wangen-Nuolen
420
410
392
418.10
Ingenbohl (Brunnen)
418
430
400
419.32
Arth-Goldau
419
422
390
419.38
Unteriberg
420
414
390
419.38
Wangen
422
410
392
419.72
Tuggen
422
415
397
420.96
Gersau
422
420
390
421.77
Schwyz
423
425
395
423.13
Arth
425
422
390
424.62
Schübelbach-Siebnen
432
425
407
430.58
Morschach
434
430
400
433.60
Reichenburg
437
425
407
434.24
Rothenthurm
437
434
410
436.77
Schübelbach
442
425
407
438.54
Schübelbach-Buttikon
442
425
407
438.54
Steinen
440
440
410
440.00
Einsiedeln
448
444
420
447.49
Illgau
455
440
410
454.82
* Tax rate Canton 170, included in above mentioned tax rates
Under the link (www.schwyz-economy.ch >> Economic Development >> Taxes >> Individuals you
will find a tax calculator for individuals.
Under the link (www.schwyz-economy.ch >> Economic Development >> Taxes >> Legal entities you
will find a tax calculator for legal entities.
Schwyz, 1 February 2016 (replaces the version issued on 5 May 2015) rm
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