Lucerne
Economy, taxes and industries
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
| Sector | Jobs | Share | vs. CH |
|---|---|---|---|
| Health & social care | 40,194 | 14.7% | 1.0× |
| Wholesale, retail & motor trade | 34,696 | 12.7% | 1.2× |
| Legal, consulting, engineering & R&D | 22,779 | 8.3% | 0.9× |
| Education | 21,900 | 8.0% | 1.1× |
| Construction & building trades | 21,038 | 7.7% | 1.2× |
| Arts, recreation & personal services | 14,864 | 5.4% | 1.0× |
| Agriculture, forestry & fishing | 13,262 | 4.8% | 1.7× |
| Staffing, facility & business support | 12,987 | 4.7% | 0.7× |
| Hotels & restaurants | 12,536 | 4.6% | 1.0× |
| Transport, logistics & postal services | 11,147 | 4.1% | 0.9× |
| Banking, insurance & financial services | 10,689 | 3.9% | 0.8× |
| Machinery, electrical & vehicle engineering | 9,490 | 3.5% | 1.3× |
| Public administration | 8,951 | 3.3% | 0.8× |
| Information, communication & IT | 6,990 | 2.6% | 0.7× |
| Food, beverages & tobacco | 6,721 | 2.5% | 1.5× |
| Plastics, metals & metal products | 6,714 | 2.4% | 1.0× |
| Textiles, wood, paper & printing | 5,517 | 2.0% | 1.6× |
| Real estate | 3,975 | 1.5% | 1.1× |
| Medical devices, furniture & other manufacturing | 2,715 | 1.0% | 1.4× |
| Chemicals & pharmaceuticals | 2,538 | 0.9% | 0.7× |
| Energy, water, waste & mining | 2,354 | 0.9% | 0.8× |
| Electronics, instruments & watches | 2,042 | 0.7% | 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