Figure 3: Planned reduction in effective income tax rate (ETR) and ETR possible with maximum relief in the various cantons (correct at 17 May 2018)
ETR with maximum relief with TP 17 measures
Ordinary tax rate (effective) announced according to Tax Proposal 17 (as per Federal Council Dispatch of 21 March 2018)
Ordinary tax rate (effective) in 2018
Note: Certain cantons have announced a range of possible rates. The graph shows the least favourable rates. It may be
necessary to take account of additional specific cantonal arrangements regarding relief and other measures.