Stock corporation (AG) vs Sole proprietorship (Einzelfirma) — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Stock corporation (AG) | Sole proprietorship (Einzelfirma) | |
|---|---|---|
| Description | Like GmbH: federal tax ~7.83% + cantonal. | Direct federal tax + AHV 10%. Cantonal/municipal taxes excluded. |
Official sources
- ESTV (Federal Tax Administration) — Corporate & personal income tax