Sole Proprietor vs. GmbH Tax

Rough tax comparison between a sole proprietorship and a limited company.

Net, sole proprietorCHF 105'000
Net, GmbH (profit retained)
CHF 129'000
Net, GmbH (all paid out as dividend)
CHF 97'395
Better when paying out everything
Sole proprietor

How it works

Compares the tax on profit as a sole proprietor and as a GmbH. The GmbH pays profit tax at company rates and has separate taxes on the dividend you draw. The calculator estimates the total tax on the same profit under each structure. Results depend on the canton and on how profit is paid out.

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