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  • Daniel Capaul

    Director Foreign Direct Investment (FDI)Tel. +41 81 257 23 41daniel.capaul@awt.gr.ch

  • Walter C. Berner

    Economic Development / Regional Marketing Tel. +41 81 257 30 96walter.berner@awt.gr.ch

Basic principles

  • Federal Tax Administration
  • Cantonal Tax Administration (in German, Italian)
  • Federal law on regional policy (in German)
  • Federal ordinance on regional policy (in German)
  • Federal ordinance on tax reliefs within regional policy (in German)
  • Tax law of the Grisons (in German)

Tax calculator

  • Tax calculator for private persons (in German, Italian)
  • Tax calculator for companies (in German, Italian)

Downloads

  • Overview taxes in Grisons (new window)
  • Factsheet Tax concessions (new window)
  • Map - municipalities for tax reliefs within regional policy (new window)

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Inhaltsbereich

Taxes and tax calculator

Small burden for high values
Small burden
for high values

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 14.73 % (in percent of net income before tax). The tax rate is 7.83 % (in percent of net income before tax) in case of a 100 % tax relief at cantonal level. 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)

Success stories from the Grisons

ACS DOBFAR

Sergio Dusci / Managing Director «We have seen with great satisfaction that relations with the authorities, canton and Swissmedic are very positive. This enables to achieve our determined ...

EMS-Group

Magdalena Martullo / Vice-Chairman of the Board of Directors and CEO of the EMS Group «The employees are the main reason for EMS' worldwide competitiveness, despite the high ...

Hamilton Bonaduz AG

Andreas Wieland / CEO and member of the board «It's a great plus for Hamilton's recruiting that our highly qualified and motivated staff can work where others enjoy ...

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