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)
Cantons 0% 5% 10% 15% 20% 25% Zurich Argau Ticino Bern Solothurn Valais Jura St. Gallen Schwyz Grisons Vaud Basel-Land Fribourg Neuchâtel Geneva Thurgau Appenzell Ausserrhoden Basel-Stadt Nidwalden Obwalden Appenzell Innerrhoden Uri Glarus Lucerne Schaffhausen Zug 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.