In Switzerland, the terms cantonal tax and state tax refer to a tax which is levied annually on a cantonal level by cantonal governments. In most cantons, cantonal tax is determined by multiplying the simple cantonal tax by the applicable cantonal tax quota.
There are exceptions to this rule. Some cantons use a tax schedule which is applied directly to taxpayers without using an applicable tax quota.
Applicable tax quotas are used for income and wealth taxation of individuals and for profit and capital taxation of legal entities.