TAXATION |
- No occupational tax.
- No capital-gains tax.
- Company tax (on distributable profits): effective rate between 14% and 21%.
- Death duty: 0% on direct successions.
- Special tax system for domiciliary companies with no infrastructure of their own in Switzerland and exercising 80% of their commercial activities internationally.
- No profits tax on holding companies and 0.02% on equity.
- Lump-sum taxation for foreigners residing in Valais with no gainful employment and having transferred the centre of their interests.
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TAXATION |
Bodies corporate |
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Individuals |
| Example of income tax in Sion
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| Salary |
100'000.- |
150'000.- |
200'000.- |
250'000.- |
| Federal tax |
1'335.00 |
3'963.00 |
8'974.00 |
14'174.00 |
| Cantonal tax |
4'872.80 |
13'507.00 |
18'019.00 |
23'661.80 |
Sion
Coefficient: 1.15 |
5'079.00 |
10'184.00 |
13'661.10 |
18'690.60 |
| Total |
11'286.80 |
27'654.00 |
40'654.15 |
56'526.40 |
| % |
11.3% |
18.4% |
20.3% |
22.6% |
| Basis: Family with 2 children |
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