Corporate Taxes 2026: What Changes for GmbHs and AGs in Zug

March 4, 2026

Canton Zug has long been one of the most tax-attractive business locations in Switzerland – and in 2026 it becomes even more favourable. The cantonal tax multiplier drops from 82% to 78%, resulting in a tangible reduction for capital companies based in the city of Zug.

In this article we show you the new tax rates compared to 2025, and what this means in Swiss francs for a company with CHF 100,000 annual profit.

−0.14%

Effective total tax rate drops
From 11.64% (2025) to 11.50% (2026) on net profit —
on CHF 100,000 profit that's roughly CHF 135 less in taxes per year.

Tax Multipliers Compared: 2025 vs. 2026

The table below shows the tax multipliers for capital companies in the municipality of Zug city. The profit tax rate of 3.5% remains unchanged at all levels — it is the tax multipliers (the assessment basis) that change.

Tax Multipliers — Municipality of Zug: 2025 vs. 2026

Level	Multiplier 2025	Multiplier 2026	Change	Effective Share 2026
Federal	100%	100%	—	8.50%
Canton Zug	82%	78%	▼ −4%	2.73%
Municipality of Zug	52.11%	52.00%	▼ −0.11%	1.82%
Catholic Church	5.363%	4.563%	▼ −0.80%	0.16%
Protestant Church	1.754%	1.399%	▼ −0.36%	0.05%
Subtotal Tax Rate	13.44%	13.26%	▼ −0.18%	—
Effective Total Tax Rate	11.64%	11.50%	▼ −0.14%	11.50%

Note: The federal tax rate of 8.5% applies to 100% of net profit. Cantonal and municipal taxes are calculated at 3.5% of the respective tax multiplier share. The "effective total tax rate" accounts for the fact that tax is calculated on net profit (after tax deduction).

What Does This Mean in Swiss Francs?

For a company with an annual profit of CHF 100,000, the picture looks like this:

Tax Amounts on CHF 100,000 Annual Profit

Tax Level	2025	2026	Difference
Federal Tax	CHF 7,357.35	CHF 7,373.01	≈ unchanged
Cantonal Tax	CHF 2,484.19	CHF 2,368.04	▼ −CHF 116.15
Municipal Tax	CHF 1,578.67	CHF 1,578.69	≈ unchanged
Church Taxes (total)	CHF 215.61	CHF 181.00	▼ −CHF 34.61
Total Profit Tax	CHF 11,635.82	CHF 11,500.75	▼ −CHF 135.07

*Federal tax increases marginally because the taxable net profit is slightly higher when the overall tax rate is lower.

Capital Tax 2026

In addition to profit tax, capital companies pay an annual tax on their equity. The amount is modest, but part of the overall tax bill:

Capital Tax 2025 vs. 2026

Capital Tax	2025	2026	Change
Rate (Municipality of Zug)	0.706 ‰	0.680 ‰	▼ −0.026 ‰
CHF 100,000 capital (AG minimum)	CHF 70.60	CHF 68.00	▼ −CHF 2.60
CHF 20,000 capital (GmbH minimum)	CHF 250 *	CHF 250 *	—

* The calculated amount falls below the minimum capital tax of CHF 250 per year — the minimum applies.

Note: The first CHF 200,000 of equity of a legal entity is exempt from capital tax in Canton Zug (§75 Tax Act Zug). The minimum tax is CHF 250 per year.

Tax Calculator 2026 — Municipality of Zug

Calculate your profit and capital taxes based on the current 2026 tax rates.

Annual Profit (CHF)

Equity / Share Capital (CHF)

Taxable Net Profit

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Capital Tax

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Total Tax Burden

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Sources

Canton Zug – Corporate Tax Burdens 2023–2026 (official table, as of 21.01.2026)
zg.ch → Steuerbelastungen 2023–2026 (PDF)
Tax Act Canton Zug, §75 – Capital tax and exemptions
bgs.zg.ch → Tax Act Canton Zug
ESTV – Federal Tax Administration – Federal profit tax rate 8.5%
estv.admin.ch

* All information provided without guarantee. The calculator provides an estimate based on the 2026 tax rates of the municipality of Zug city. For a legally binding calculation, we recommend consulting a tax advisor. The minimum tax of CHF 250 per year is not included. Capital tax is only levied on equity exceeding CHF 200,000.

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