The tax system of the Grisons is tailored to meet the requirements of the economy, includes attractive tax rates, a generous depreciation practice and offers export-oriented and innovative companies the possibility of tax relief for cantonal and federal taxes.

The tax rate for regularly taxed companies is around 16.12 % (in percent of net profit), companies with a priveliged tax status, such as holding companies, pay taxes of around 10 % of net profit before tax. The tax burden for private persons is also very moderate in national and international comparisons – the Grisons is among the leaders here.

Tax and tax calculator for the Grisons

Tax advantages

• Preliminary tax rulings are possible on the type and manner of taxation
• Tax relief at cantonal level up to 100 % for a period of up to 10 years: Possible for new companies or if company activities are significantly changed
• Tax relief at federal level: Possible when certain legal requirements are fulfilled
• Immediate depreciation of up to 100 % can be claimed in the year of acquisition or founding and in the following year.
• Relief of the double economic burden: Private persons domiciled in the canton and with a participation of at least 10 % of capital in a public (AG) or private limited company (GmbH) or cooperative society, profit from partial taxation of earnings from these participations
• Taxation according to expenditure and living costs: Foreigners who live in Switzerland and are subject to taxes without limitations can, under certain circumstances, apply for lump-sum taxation.
• Inheritance tax: No inheritance tax is imposed on an estate for spouses or direct offspring.

Tax calculator

Tax calculator for private persons (in German, Italian)

Tax calculator for companies (in German, Italian)