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Flat Tax System in Uri

Uri has moved to a flat tax system for individuals since 2009. The flat rate tax is complemented by generous personal tax-free allowance for single, married and children. The inhabitants of the Canton Uri voted last year for further tax reductions in order to improve inter-cantonal competitiveness. At the same time Uri introduced a flat tax system for all types of taxes levied on cantonal and communal level. The flat tax system combined with low tax rates makes Uri to one of the most attractive regions in Switzerland:

• Taxation of Individuals (Flat tax)
  • Income tax rate reduced from 15,4% to 15,2% combined with high tax-free allowance for single, married and children
  • Wealth tax rate reduced from 0,26% to 0,23% combined with higher tax-free allowance for single, married and children
• Corporate income tax (Flat tax)
  • Corporate tax rate reduced from 10,4% to 9,4%
  • Capital tax rate is only 0.001% (the lowest such rate in Switzerland)
• Real estate capital gain tax (Flat tax)
  Real estate capital gain tax rate depends on the duration of ownership and is between 11% and 31%.
  For example:
  • ownership less than one year: 31 %
  • ownership more than twenty years: 11 %
• Inheritance and gift tax (Flat tax)d gift tax
  Inheritance and gift tax rate depends on the relationship between the deceased and the heir :
  For example:
  
  • Siblings: 8 %
  • Uncle / Aunt: 12 %
  • Non-relatives: 24 %

The following document gives you an overview of taxation in Uri: 

• Overview Taxation in Uri