Benefit from low taxes in Lucerne
Take advantage of the numerous cost benefits in the canton of Lucerne. The tax burden for companies is low and incomes are taxed moderately. The city of Lucerne offers lower location costs than the cities of Basel, Geneva and Zurich. Low corporate taxes are decisive for the choice of location.
Corporate taxes
Compared with other countries, Switzerland has always impressed with its low tax burden for companies. Some of the most tax-favorable Swiss locations are in the canton of Lucerne. The most important taxes for legal entities are the profit tax and the capital tax.
Profit tax
The effective tax burden for corporate profits varies in the canton of Lucerne depending on the municipality. Meggen is the most tax-efficient location.
Corporate taxes in comparison
The canton of Lucerne is among the most tax-friendly business locations in Switzerland and also stands out internationally for its low corporate tax burden.
Corporate taxes in a Swiss comparison
Corporate taxes in an international comparison
Thanks to the revision of the Tax Act 2025, companies in Lucerne can now also benefit from attractive conditions when using the patent box. A clear comm...
MoreCapital tax
From 2025 to 2027, the ordinary capital tax rate per tax unit is 0.25‰ (per mille) of the taxable equity. For the City of Lucerne (3.35 units), this currently corresponds to 0.8375‰ (per mille). The portion of equity attributable to qualifying shareholdings, intangible assets, and intra-group receivables is subject to a reduced fixed capital tax rate of 0.01‰ (per mille).
Starting in 2028, all equity will be uniformly taxed at a fixed rate of 0.01‰ (per mille). This reform primarily benefits legal entities with high equity capital.
Patentbox
The patent box allows legal entities, partnerships, and self-employed individuals to benefit from a reduced tax rate on profits derived from qualifying intellectual property rights. Upon request, profits from patents or comparable rights can be reduced by up to 90%. The reduction is based on the proportion of related research and development costs borne by the company itself.
Income taxes
Lucerne is a popular residential location for entrepreneurs. Income is taxed moderately. When choosing a place to live, the total cost of ownership plays an important role. It speaks in favor of Lucerne.
Income tax burden in %
How high are the taxes in the canton of Lucerne? Income taxes are primarily based on the amount of income. In addition, assets, marital status, number of children, religious denomination and place of residence also play an important role.
Comparisons by place of residence, income and marital status
(incl. federal tax, without church tax)
Income CHF 80’000
Income CHF 120’000
Income CHF 200’000
Income CHF 500’000
Withholding tax
Foreigners who work in Switzerland on a salaried basis and do not yet hold a C settlement permit are liable to withholding tax. The withholding tax is deducted directly by the employer.
Lump sum Taxation
Individuals who take up residence in Switzerland for tax purposes for the first time or after a ten-year absence from the country may pay tax at cost if they are not gainfully employed in Switzerland.
Other taxes
The canton of Lucerne does not have a gift tax or a property tax.
More information about the Swiss tax system:
I will assist you with questions about the tax system.
Mathias Lischer
Head of Promotion & FDI
Phone +41 41 367 44 03