Which Swiss Cantons Offer the Most Attractive Business Taxation — and What Makes Zug and Herisau Stand Out?
Switzerland's decentralized tax structure allows cantons to set their own corporate tax rates, creating vast differences in tax burdens. Zug is often at the top of the list—but it’s not alone. Herisau (Appenzell Ausserrhoden), Lucerne, and Schwyz are also strong contenders. These cantons combine tax efficiency with legal stability, business infrastructure, and simplified registration processes—making them especially appealing to entrepreneurs and SMEs.
Zug, Herisau, and Other Tax-Friendly Cantons in 2025
Here’s how top-performing cantons compare:
● Zug: With an effective corporate income tax rate of around 11.9%, Zug remains Switzerland’s most popular business hub. It combines financial incentives with international credibility, legal security, and fast administrative processes.
● Herisau (Appenzell Ausserrhoden): Highly attractive for digital entrepreneurs and consulting businesses. With tax rates around 12–13%, Herisau offers discretion, affordability, and lean bureaucracy.
● Lucerne: Competitive tax rates just under 13%, a vibrant business community, and strong infrastructure make Lucerne an emerging favorite.
● Schwyz: Known for simplicity and speed in company registration, Schwyz is favored by holding companies and finance-related firms.
📊 For up-to-date tax data, consult the Swiss Federal Tax Administration (FTA).
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