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