Liability for municipal business tax

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The municipalities levy this tax on an annual basis from natural persons or legal entities resident within their territory.

The general public contributions act (LCP) determines the conditions for liability for this tax. Generally speaking, the following people are liable for this tax:

  • natural persons exercising a gainful independent activity or operating a commercial enterprise within the canton. This applies even if the person is not listed in the commercial register;
  • legal entities operating a gainful activity within the canton of Geneva by means of a registered office or a branch (permanent establishment).

Entities exonerated

Certain entities can be exonerated from the municipal business tax, but must nevertheless complete a declaration. These include:

  • legal entities exonerated from cantonal taxes, except for any part of their activity which is of a commercial nature;
  • companies, the sole of activity of which involves renting out unfurnished real assets belonging to them;
  • farms, with regard to the part of their activity which is not of an industrial or commercial nature.


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




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Genève 3

Tél. +41 22 418 61 70


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Article modifié le 07.06.2023 à 15:23