In Switzerland, the term simple cantonal tax denotes the basic tax rates defined in cantonal tax schedules. Simple cantonal taxes apply to the income and wealth of individuals and to the profit and capital of legal entities. The simple cantonal tax is determined by the tax base as it applies to the tax rate listed in the cantonal tax schedule.
In almost all cantons, the actual cantonal tax owed is determined by multiplying the simple cantonal tax by the applicable cantonal tax quota.
Cantonal tax explained