Canton

Lucerne

Economy, taxes and industries

Population 2025 441,500GDP 2022 CHF 31.9 bnCorporate tax 2026 11.66%

Economic snapshot

GDP
CHF 31.9 bn
4.0% of Swiss GDP · 2022p
GDP per capita
CHF 75,544
Rank 14 of 26 · 2022p
Enterprises
31,013
99.7% SMEs · 2024
Jobs
274,115
+0.7% vs. 2023 · 2024
Unemployment
2.0%
Aug. 2026 · Aug. 2025: 2.0%
Median gross wage
CHF 7,092
CHF per month · Central Switzerland, 2024

Overview

Lucerne is the economic centre of central Switzerland. Its 441,500 residents produced GDP of CHF 31.9 billion in 2022, 4.0% of the Swiss total, with real growth of 4.6% that year against 3.0% for Switzerland; GDP per head was CHF 75,544. The canton counts 274,115 jobs and 31,013 enterprises, and employment rose by 6.6% between 2019 and 2024.

The economy is broad rather than specialised. Health and social care (14.7%), wholesale and retail trade (12.7%) and legal, consulting, engineering and R&D services (8.3%) are the largest sectors, and construction provides 7.7% of jobs. Lucerne is a head-office location for insurers, with CSS and the national accident insurer Suva, and for industry: Schindler's Swiss elevator business is based in Ebikon, Komax in Dierikon and the dairy group Emmi in the city of Lucerne. Agriculture, forestry and fishing employ 13,262 people, 1.7 times the national share, and food production is also above average at 1.5 times.

In KPMG's 2026 comparison Lucerne has the lowest maximum effective corporate tax rate of all 26 cantons, 11.66%, moving ahead of Zug, which had the lower rate in 2025. The top income tax rate for individuals is 28.59%. Unemployment was 2.0% in August 2026, well below the Swiss rate of 3.0%, and the median gross monthly wage in central Switzerland was CHF 7,092 in 2024.

Location advantages

  • Lowest maximum effective corporate tax rate of all 26 cantons in 2026 (11.66%, KPMG)
  • Head offices of CSS and Suva, and industrial groups such as Schindler (Ebikon), Komax (Dierikon) and Emmi
  • Unemployment of 2.0% in August 2026, well below the Swiss rate of 3.0%
  • University of Lucerne and Lucerne University of Applied Sciences and Arts (HSLU)
  • Central Swiss hub on the A2 Gotthard motorway and the rail lines to Zurich, Bern and Basel

Taxes 2026

Max. effective corporate tax rate
11.66%
2025: 11.91%
Corporate tax rank
1/26
1 = lowest rate
Top income tax rate
28.59%
Rank 8 of 26 (1 = lowest)

KPMG's Clarity on Swiss Taxes 2026 puts the maximum effective corporate income tax rate in Lucerne (federal, cantonal and communal taxes combined) at 11.66% (2025: 11.91%): the lowest of the 26 cantons (Swiss average: 14.43%). The maximum income tax rate for a single person, including federal tax, is 28.59%: rank 8 of 26, counting from the lowest rate (average: 33.04%).

Industry structure

SectorJobsSharevs. CH
Health & social care40,19414.7%1.0×
Wholesale, retail & motor trade34,69612.7%1.2×
Legal, consulting, engineering & R&D22,7798.3%0.9×
Education21,9008.0%1.1×
Construction & building trades21,0387.7%1.2×
Arts, recreation & personal services14,8645.4%1.0×
Agriculture, forestry & fishing13,2624.8%1.7×
Staffing, facility & business support12,9874.7%0.7×
Hotels & restaurants12,5364.6%1.0×
Transport, logistics & postal services11,1474.1%0.9×
Banking, insurance & financial services10,6893.9%0.8×
Machinery, electrical & vehicle engineering9,4903.5%1.3×
Public administration8,9513.3%0.8×
Information, communication & IT6,9902.6%0.7×
Food, beverages & tobacco6,7212.5%1.5×
Plastics, metals & metal products6,7142.4%1.0×
Textiles, wood, paper & printing5,5172.0%1.6×
Real estate3,9751.5%1.1×
Medical devices, furniture & other manufacturing2,7151.0%1.4×
Chemicals & pharmaceuticals2,5380.9%0.7×
Energy, water, waste & mining2,3540.9%0.8×
Electronics, instruments & watches2,0420.7%0.4×

BFS STATENT 2024; jobs are counted at the workplace. “vs. CH” divides the sector’s share of jobs in the canton by its share in Switzerland (1.0× = national average).

Key employers

Luzerner Kantonsspital AG

Hospitals & healthcare

Luzern

Schindler Aufzüge AG

Elevators & escalators

Ebikon

CSS Versicherung AG

Insurance

Luzern

Suva

Accident insurance

Luzern

Emmi AG

Dairy products

Luzern

CKW AG

Energy utility

Luzern

Komax AG

Wire processing machinery

Dierikon

Luzerner Kantonalbank AG

Cantonal bank

Luzern

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Data vintages

Population
BFS STATPOP, end of 2025
GDP
BFS cantonal GDP, 2022 (provisional)
Enterprises, jobs, sectors
BFS STATENT 2024
Unemployment
SECO, August 2026
Wages
BFS Swiss Earnings Structure Survey 2024, major regions
Taxes
KPMG Clarity on Swiss Taxes 2026
Succession & ownership
ValIndex studies, June and July 2026

Explore industries in Lucerne