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Municipal business tax

Des passants allant dans diverses direction

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:

Legal provisions

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 B (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:

Useful information

Opening times

The municipal business tax office is open from 9 a.m. to 1 p.m.


Any change relating to the role of the taxpayers (termination of activity, change in place of activity) and requests for an extension must be notified by letter or e-mail.


The City of Geneva accountants will answer any questions concerning payment of your tax, a reminder, a summons or dispute management by telephone on 022 418 61 73 or by e-mail (@email). Taxpayers from other municipalities within the Canton are requested to contact the municipality that issued the note directly.

Banking details

Bank: POSTFINANCE, Operation Center, 1631 BULLE
Account holder: Ville de Genève, taxe professionnelle communale
CCP: 12-276-2
Clearing: 9000
IBAN: CH95 0900 0000 1200 0276 2

Other municipalities in the Canton of Geneva

The municipal contact details are presented in the document below.


Service de la taxe professionnelle communale

La réception et le standard téléphonique du Service de la Taxe professionnelle communale sont ouverts du lundi au vendredi de 9h à 12h

17 rue Pierre-Fatio




Par courrier

Case postale


Genève 3

Tél. +41 22 418 61 70


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Article modifié le 01.09.2023 à 13:55