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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 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)