The canton of Valais is one of the Swiss cantons that offers the best tax conditions for companies. Here is a general outline.
Tax on legal entities (modifications in effect from 01.01.2020)
The rate of tax on profits is the following:
- 13.5 % or 11.89 % (before tax deduction) up to CHF 150’000
- 25.2 % or 20.13 % (before tax deduction) above CHF 150’001
- 13.5 % or 11.89 % (before tax deduction) up to CHF 200’000
- 22.8 % or 18.57 % (before tax deduction) above CHF 200’001
- 13.5 % or 11.89 % (before tax deduction) up to CHF 250’000
- 20.45 % or 16.98 % (before tax deduction) above CHF 250’001
Tax on capital is 2 %o (municipality + canton) up to CHF 500’000 and 5 %o (municipality + canton) above 500’001.
Tax on holding companies
Holding companies with their head office in Valais are exempted from tax on profits (municipality, canton and confederation).
Tax on capital is 0.2 %o.
The Valais cantonal government and the municipalities concerned can exempt new companies that contribute to the canton’s economic interests from cantonal and municipal taxes for the year in which the company is incorporated and for the nine following years.
The tax exemption criteria are the following:
- New company or project
- Significant economic advantage for the canton (job creation, innovation, investments)
- No local market competition (canton of Valais)
You want to create a company in Valais – contact us.