# Revenue from all direct federal taxation A thematic map of the Atlas of Switzerland, the national atlas published by ETH Zurich. The map is drawn in the browser; this file describes it and lists its variants and links, but not the data values shown on the map. - Map: https://atlasderschweiz.ch/en/theme/revenue-from-all-direct-federal-taxation/ - Short title: Total revenue - Map id: 946 - Categories: State and Politics › Public finance › Revenue and taxation - Keywords: Financial services, State, Taxes - Published: 2010-11-26 - Last revised: 2022-03-22 - Content language: English - Other languages: [Deutsch](https://atlasderschweiz.ch/de/thema/ertraege-der-gesamten-direkten-bundessteuer.md), [Français](https://atlasderschweiz.ch/fr/theme/rendement-de-limpot-federal-direct.md), [Italiano](https://atlasderschweiz.ch/it/tema/totale-delle-entrate-dellimposta-federale-diretta.md) ## Description In 2022, the direct federal tax (dft) accounts for 33.4% of total receipts of the federal budget. Together with value added tax (29.9%), it is the most important source of receipts for the Confederation. ### Direct federal tax The dft is levied on the income of individuals (48% of dft) and the net profit of companies (52% of dft). The wealth of individuals and the capital of companies are in contrast not targeted by the dft. The cantons assess and collect this federal tax annually for the Confederation, under its supervision. The revenue from dft goes into the Confederation’s general fund coffers and, together with virtually all other federal receipts, is used to perform the Confederation’s various tasks. Each canton delivers generally 78.8% of the tax amount, fines and interest it collects to the Confederation. The cantonal share thus amounts to 21.2%. ### Natural persons Income tax is probably the best-known type of tax and is levied on the income of natural persons. This tax, to which all citizens are subject in principle, is of great importance for the fiscal revenue of public authorities. Both the Confederation and all cantons and municipalities levy a general income tax. In principle, it is assessed on the sum of all income (e.g. from employment or self-employment, from investment income, etc.). However, this sum (gross income) does not correspond to the taxable income. This only results after expenses, general deductions and social deductions have been made. Only the taxable income serves as the basis for calculating the tax. The amount of income tax calculated in this way thus takes into account individual circumstances in various respects, namely the amount of income, the costs of earning the income as well as the family burdens or personal living conditions. The income tax is thus a tax by measure and takes into account in a pronounced way the economic capacity of each individual taxpayer. ### Legal entities Legal persons are companies, corporations or institutions to which civil or public law confers their own legal personality and thus the ability to exercise rights and assume obligations independently, namely corporations, cooperatives, associations and foundations. The method of taxation is not the same for all types of legal persons. Three main categories of legal persons are distinguished in tax law: - Corporations (joint-stock companies, limited partnerships, limited liability companies): These pay a tax on profits and - only in the cantons - a tax on capital. The Federal Law on Direct Federal Tax provides for a proportional tax rate for profit tax. This is 8.5% of the net profit after deduction of taxes for corporations. - Cooperatives: Cooperatives pay a tax on net profit as well as - at the cantonal level - a capital tax. The proportional rate of 8.5% for the profit tax applied for dft corresponds to that for corporations. - Associations, foundations and other legal entities (e.g. public and ecclesiastical corporations and institutions). As a rule, these pay a profit tax and - only at the cantonal level - a tax on capital, unless they are exempt from tax liability due to their charitable, social or cultural purpose or due to their modest profit and/or capital. However, a lower proportional tax rate of 4.25% and an exemption limit of CHF 5,000 apply to profit tax. ## Sources - EFV (2022): [Federal finances at a glance](https://www.efv.admin.ch/efv/de/home/finanzberichterstattung/bundeshaushalt_ueb.html) - FDA (2021): Kurzer Überblick über die Besteuerung der natürlicher Personen. Bern - FDA & Schweizer Steuerkonferenz (2022): The Swiss Tax System. EFD/DFF/FDF - FDA (2020): Kurzer Überblick über die Besteuerung der juristischen Personen. Bern ## Data sources - Atlas of Switzerland: [Administrative Einheiten 1:500.000 (Gemeinden, Bezirke, Kantone)](http://www.atlasderschweiz.ch/) - ETH Zurich: [Atlas of Switzerland](https://www.atlasderschweiz.ch/) - FDA (2021): [Statistiken zur direkten Bundessteuer](https://www.estv.admin.ch/estv/de/home/die-estv/steuerstatistiken-estv/allgemeine-steuerstatistiken/direkte-bundessteuer.html) - swisstopo (2021): [Gemeindegrenzen GG25](https://shop.swisstopo.admin.ch/de/products/landscape/boundaries3D) - swisstopo (2021): [Gemeindegrenzen GG500](https://shop.swisstopo.admin.ch/de/products/landscape/boundaries3D) - swisstopo [J160089] (2010): [Gemeindegrenzen GG25](https://shop.swisstopo.admin.ch/de/products/landscape/boundaries3D) - swisstopo [J160089] (2010): [Landeskarte 1:500.000](https://shop.swisstopo.admin.ch/de/products/maps/national/lk500) ## Data owners - [Atlas of Switzerland (AoS)](http://www.atlasderschweiz.ch/) - [Swiss Federal Statistical Office (FSO)](https://www.bfs.admin.ch/) - [Federal Tax Administration (FDA)](https://www.estv.admin.ch) - [Swiss Federal Office of Topography (swisstopo)](http://www.swisstopo.admin.ch/) ## Citation The terms of use ask to name the Atlas of Switzerland and the data owners, and to keep the source references in exports, screenshots and embeds. Cite the map as: > Atlas of Switzerland (2022): Revenue from all direct federal taxation. ETH Zürich. Map data © AoS, FSO, FDA, swisstopo. https://atlasderschweiz.ch/en/theme/revenue-from-all-direct-federal-taxation/ ## Variants The map has 21 variants. Levels: spatial unit → time. The `u` value of a variant selects it in the links below. - Cantons - 1993/94: `u=A4YAAwAA` - 1997/98: `u=A4UAAwAA` - 2001/02: `u=A4QAAwAA` - 2005/06: `u=A4MAAwAA` - 2010: `u=AAEAAwAA` - 2015: `u=AmAAAwAA` - 2018: `u=Aw4AAwAA` (default) - Communes - 1993/94: `u=A4YABQAA` - 1997/98: `u=A4UABQAA` - 2001/02: `u=A4QABQAA` - 2005/06: `u=A4MABQAA` - 2010: `u=AAEABQAA` - 2015: `u=AmAABQAA` - 2018: `u=Aw4ABQAA` - Districts - 1993/94: `u=A4YABgAA` - 1997/98: `u=A4UABgAA` - 2001/02: `u=A4QABgAA` - 2005/06: `u=A4MABgAA` - 2010: `u=AAEABgAA` - 2015: `u=AmAABgAA` - 2018: `u=Aw4ABgAA` ## Links Replace `{u}` with the `u` value of a variant above, or leave out `u={u}` for the default variant. The map opens at its full extent; a link cannot set the map position. - Map: https://atlasderschweiz.ch/en/theme/revenue-from-all-direct-federal-taxation/?u={u} - Short link, stays valid when the title changes: https://atlasderschweiz.ch/en/t/946/?u={u} - Side by side with another map: https://atlasderschweiz.ch/en/comparison/?lt=946&lu={u}&rt={id of the other map}&ru={u of the other map, or leave out} Embed in another website (allowed by the terms of use, as long as the source references stay visible): ```html ``` In the embed URL, `dm` sets what is shown: `e` the map with its title bar (default), `p` also the values of an object clicked on the map, `m` only the map with a button that opens it in the atlas. `ig=1` (default) lets the map react to scrolling and dragging only after a click into it, `ig=0` right away. The size can be changed in `style`. ## Related maps - [Revenue from direct federal tax paid by legal entities](https://atlasderschweiz.ch/en/theme/revenue-from-direct-federal-tax-paid-by-legal-entities.md) (id 950, former edition, desktop atlas only) - [Revenue from direct federal tax paid by private individuals](https://atlasderschweiz.ch/en/theme/revenue-from-direct-federal-tax-paid-by-private-individuals.md) (id 948, former edition, desktop atlas only) - [Revenue from direct federal tax of legal entities as a perc. of all tax revenue](https://atlasderschweiz.ch/en/theme/revenue-from-direct-federal-tax-of-legal-entities-as-a-perc--of-all-tax-revenue.md) (id 952, former edition, desktop atlas only) - [Tax burden of single persons on gross labour income](https://atlasderschweiz.ch/en/theme/tax-burden-of-single-persons-on-gross-labour-income.md) (id 961, former edition, desktop atlas only) - [Tax burden of retired married couple on gross labour income (AHV, pensions)](https://atlasderschweiz.ch/en/theme/tax-burden-of-retired-married-couple-on-gross-labour-income-ahv-pensions.md) (id 956, former edition, desktop atlas only) - [Tax burden of married couples with two children on gross earned income](https://atlasderschweiz.ch/en/theme/tax-burden-of-married-couples-with-two-children-on-gross-earned-income.md) (id 955, former edition, desktop atlas only) - [Tax burden of married couples without children on gross earned income](https://atlasderschweiz.ch/en/theme/tax-burden-of-married-couples-without-children-on-gross-earned-income.md) (id 954, former edition, desktop atlas only) - [Popular initiative "Stop the tax privileges for millionaires" (2014)](https://atlasderschweiz.ch/en/theme/popular-initiative-stop-the-tax-privileges-for-millionaires-2014.md) (id 715) - [Federal law regarding improvement to basic tax conditions for businesses (2008)](https://atlasderschweiz.ch/en/theme/federal-law-regarding-improvement-to-basic-tax-conditions-for-businesses-2008.md) (id 692) - [Federal law on tax measures to strengthen the competitiveness of Switzerland as a business location (2017)](https://atlasderschweiz.ch/en/theme/federal-law-on-tax-measures-to-strengthen-the-competitiveness-of-switzerland-as-a-business-location-2017.md) (id 720) For the use and citation of maps and data, see the [terms of use](https://atlasderschweiz.ch/en/terms-of-use/).