Taxes in Lugano: rates for companies and individuals and the 2026 municipal multiplier

In Lugano, direct taxes are levied at three levels: the Confederation, the Canton of Ticino and the municipality. For 2026, Lugano's municipal multiplier is 80% for individuals and 85% for legal entities.

How it is calculated

The Canton determines the basic cantonal tax using its own rates. The municipality applies its multiplier to that tax: at 85%, a company paying 100 francs in cantonal tax pays another 85 to the municipality. Federal direct tax is added on top.

The main rates

Companies (SA, Sagl)

• Federal direct tax: 8.5% of net profit.

• Ticino cantonal tax: 5.5% of net profit; 1.5 per mille on capital.

• Lugano municipal tax 2026: 85% of the basic cantonal tax.

Individuals

• Federal direct tax: maximum statutory rate 11.5%.

• Ticino cantonal tax: maximum bracket rate of 14% in 2026, falling progressively to 12% from 2030.

• Lugano municipal tax 2026: 80% of the basic cantonal tax.

Individuals also pay a cantonal and municipal wealth tax, calculated on net assets.

Lugano's multiplier increased in 2026

In December 2025 the City Council approved the 2026 budget with a three-point increase: from 77% to 80% for individuals and from 82% to 85% for legal entities. Anyone comparing Ticino municipalities should use the figures for the right year.

Lump-sum taxation

People who move to Ticino without working in Switzerland may, under certain conditions, be taxed on the basis of their expenditure (the so-called lump-sum or forfait). In Ticino the minimum base is the higher of seven times the annual rent or rental value and CHF 434,700 (amount indexed for the 2025 tax period). It is not available to those carrying on a gainful activity in Switzerland.

How to make a reliable calculation

The Canton provides official tax calculators for individuals and legal entities. For a real decision, however, taxation in Italy must also be considered: dividends, residence and the double taxation agreement often change the final result.

How we work

Collina d'Oro Consulting SA assists entrepreneurs and families with the legal aspects of incorporating or relocating to Lugano, in coordination with licensed tax advisers for tax simulations.

Sources: AFC – Foglio cantonale Ticino, stato febbraio 2026 · Città di Lugano – Le singole imposte · Cantone Ticino – Moltiplicatori comunali 2026 · RSI – A Lugano sale il moltiplicatore (valori 2025) · Cantone Ticino – Calcolatori d'imposta