This tax aims to assess the commercial activity undertaken by natural and legal persons exercising an independent gainful activity within the territory of Geneva. This enables the City to finance numerous public services.
While levied by the municipalities of the canton, liability for the municipal business tax is primarily a cantonal matter.
This website provides the following information:
- End of liability
- Tax declaration
- 150 professional group
- Tax rates and professional groups
- Activity across several municipalities
All the legal provisions relating to the municipal business tax and the tax coefficient are stipulated in the General Law on Public Contributions (LCP). The tax coefficients can be found in the application regulation (RDLCP), in article 12 A (can be consulted below via “external links”).
Napoleon and the tax
Between 1798 and 1813, Napoleon occupied the city. On 15 August 1798, he introduced the “contribution des patentes”, or contribution of business licensing tax, in Geneva. This is considered by many people to be the forerunner of the municipal business tax.
You can perform a number of procedures. We provide you with all the information relating to:
- Declaring liability for municipal business taxe
- Requesting an extension
- Providing notification of a change in or termination of activity
The municipal business tax office is open from 9 a.m. to 11.30 a.m. and from 2 p.m. to 4 p.m.
Any change relating to the role of the taxpayers (termination of activity, change in place of activity) must be notified by letter or e-mail.
Requests for an extension must be submitted in writing (letter, e-mail, fax).
The City of Geneva accountants will answer any questions concerning payment of your tax, a reminder, a summons or dispute management by e-mail (tax-compta(at)ville-ge.ch) or by telephone on 022 418 61 73 / 74. Taxpayers from other municipalities within the Canton are requested to contact the municipality that issued the note directly.
Bank: POSTFINANCE, Operation Center, 1631 BULLE
Account holder: Ville de Genève, taxe professionnelle communale
IBAN: CH95 0900 0000 1200 0276 2
Other municipalities in the Canton of Geneva
The municipal contact details are presented in the document below.
Article modifié le 15.03.2020 à 17:03