What are the three levels of government taxation to consider in Graubünden?

To start a business in Graubünden, a distinction must be made between direct federal tax, cantonal tax and municipal tax. Each canton applies its own law and multiplier; in the case of municipalities, the multiplier is applied at the cantonal level. It is crucial not to consider a single rate valid at the Swiss level, as the tax framework is fragmented between these three distinct entities.

How do you handle payroll contributions for employees?

Salary contributions require a separate budget item. The main percentages include: AHV/IV/EO at 10.6% total (5.3% to be paid by the employee), ALV/HC at 1.1% up to the annual ceiling, and UVG/LAA which varies between 0.7% and 1.5% depending on the sector. For BVG/BVG, the percentages on the coordinated salary increase according to age: 7% (25-34 years), 10% (35-44 years), 15% (45-54 years) and 18% (from 55 years up to reference age).

Which agencies are responsible for the various procedures?

Institutional authority must be properly assigned: the AFC/ESTV administers direct federal taxes and VAT. Cantonal administrations are responsible for cantonal and municipal taxation. The Federal Social Insurance Office (UFAS/BSV) handles social security (AVS/AI and LPP), while the Federal Statistical Office (UST/BFS) is limited to producing statistics. It is essential to contact the correct agency to avoid errors in rates or cost planning.

Starting a Business in Graubünden: A Guide to Costs and Taxes

Di Redazione Frontaliere Ticino · Published on 2 October 2026

Documents and desk with a view of the Swiss mountains

From Legal Structure to Payroll Taxes: A Practical Guide to the Three Tax Levels and Social Security Obligations for Those Starting a Business in Graubünden.

Context

At a Glance

Three levels of taxation: federal, cantonal, and municipal
AFC/ESTV administers federal income tax (IFD) and VAT
Legal form, registration, capital, and taxes are separate categories
Payroll contributions are separate from taxes

Key Facts

Taxes → Federal, cantonal, and municipal income tax
AVS/AI/IPG → 5.3% employee contribution; 10.6% total
AD/AC → 1.1% up to the annual cap
LAINF/LAA → 0.7–1.5% depending on the sector
LPP/BVG → 7%, 10%, 15%, 18% by age group

Direct federal tax, cantonal tax, and municipal tax constitute the three distinct tax levels that must be kept separate, even when planning to start a business in the Canton of Graubünden. Each canton has its own law and its own multiplier; for municipalities, the multiplier is applied to the cantonal rate. Therefore, the table cannot be interpreted as showing a single tax rate applicable throughout Switzerland.

The Initial Dossier

Research on how to start a business in the Canton of Graubünden—covering the commercial register and associated costs—begins with four key elements: choice of legal structure, registration with the commercial register, minimum capital, and registration fees. These are the categories that must be addressed side by side in the business launch plan. The minimum capital and registration fees should not be treated as a single item, just as registration does not replace the choice of legal form. The budget must keep these considerations separate.

Institutional jurisdiction must also be assigned correctly. The AFC/ESTV is the authority for direct federal tax and VAT. Cantonal administrations, on the other hand, handle cantonal and municipal taxation. The Federal Social Insurance Office (UFAS/BSV) oversees social security, including AVS/AI and LPP, but does not set taxes; the Federal Statistical Office (UST/BFS) produces statistics and does not establish tax rates.

This overview is useful even before registration. Those preparing the application can separate tax-related questions from social security-related ones, avoiding the need to seek a tax rate or percentage from the wrong agency. For the personal portion of the calculation, the calcolatore stipendio e imposte helps interpret the tax burden without replacing cantonal verifications.

Operational details

When Salaries Come Into Play

The transition from a business that does not pay salaries to one with employees changes how costs are reported. Direct federal income tax and VAT remain within the tax scope, but payroll taxes require a separate line item. The percentages to be included in the budget allow you to set up the calculation without mixing up bonuses, taxes, and social security contributions.

The first three items do not have the same basis indicated: AVS/AI/IPG distinguishes the employee’s share from the total with the employer, AD/AC is linked to the annual cap, and LAINF/LAA varies by sector. LPP/BVG, on the other hand, is based on the coordinated salary, and the indicated percentage increases in the age groups 25–34, 35–44, 45–54, and 55 and older, up to the reference age. A budget for the Canton of Graubünden must therefore avoid applying a single percentage rate to every salary.

Personal Costs Not to Be Confused

The LAMal/KVG follows a different logic. It is mandatory for residents, must be taken out within 3 months of arrival, involves per-capita premiums, and is neither a tax nor a payroll contribution. Premiums vary by canton and region; premium reductions are a cantonal subsidy. For those starting a business and living in Switzerland, this item relates to personal living expenses, not the payroll contribution schedule.

Employment regulations also have national thresholds that must be factored into planning. There is no federal minimum wage, though some cantons have their own. The maximum workweek is 45 hours in manufacturing, office work, and retail, or 50 hours in other sectors. The minimum vacation time is 4 weeks, which increases to 5 weeks for those under 20 years of age. Cantonal regulations cannot be replaced by a single national rule.

To interpret these items in practice, you can refer to the guide on busta paga svizzera alongside the guide on AVS/LPP e rendita.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Operational Checklist

Determine the legal form and itemize the minimum capital, commercial registry registration, and registration fees in the plan.
Assign audits to the appropriate authority: AFC/ESTV for direct federal tax and VAT; cantonal administrations for cantonal and municipal taxes.
If the business employs staff, distinguish between AVS/AI/IPG, AD/AC, LAINF/LAA, and LPP/BVG, applying the relevant percentages and age brackets.
Check the employment framework: absence of a federal minimum wage, any applicable cantonal regulations, maximum workweek of 45 or 50 hours, and minimum vacation time of 4 or 5 weeks.
Separate the personal coverage: for residents, KVG enrollment within 3 months of arrival; for figures and thresholds, use the annual data from the official source.

The first page of the dossier can clearly distinguish the legal structure, the commercial register, the minimum capital requirement, and registration fees. This format avoids adding a social security percentage to a tax rate or treating a LAMal premium as an employer contribution. In the section on personnel, the items should then be compared with the sector, age group, and coordinated salary specified for LPP/BVG.

Updating the Figures

Figures that are indexed annually should not be frozen in a spreadsheet; these include the unemployment insurance (AD/AC) ceiling, the BVG coordination threshold and deduction, average LAMal premiums, and the median wage. The cost plan must therefore specify the reference year and refer to the official source when the amount is needed. This same approach prevents pension or insurance data from being treated as a tax rate.

For the reporting section, you can open the dichiarazione delle imposte form and verify the federal, cantonal, and municipal levels separately. Before finalizing your personal budget, use the calcolatore stipendio e imposte form.

Frequently Asked Questions

What are the three levels of government taxation to consider in Graubünden?: To start a business in Graubünden, a distinction must be made between direct federal tax, cantonal tax and municipal tax. Each canton applies its own law and multiplier; in the case of municipalities, the multiplier is applied at the cantonal level. It is crucial not to consider a single rate valid at the Swiss level, as the tax framework is fragmented between these three distinct entities.
How do you handle payroll contributions for employees?: Salary contributions require a separate budget item. The main percentages include: AHV/IV/EO at 10.6% total (5.3% to be paid by the employee), ALV/HC at 1.1% up to the annual ceiling, and UVG/LAA which varies between 0.7% and 1.5% depending on the sector. For BVG/BVG, the percentages on the coordinated salary increase according to age: 7% (25-34 years), 10% (35-44 years), 15% (45-54 years) and 18% (from 55 years up to reference age).
Which agencies are responsible for the various procedures?: Institutional authority must be properly assigned: the AFC/ESTV administers direct federal taxes and VAT. Cantonal administrations are responsible for cantonal and municipal taxation. The Federal Social Insurance Office (UFAS/BSV) handles social security (AVS/AI and LPP), while the Federal Statistical Office (UST/BFS) is limited to producing statistics. It is essential to contact the correct agency to avoid errors in rates or cost planning.