Europe

Switzerland: tax at a glance

A federal-plus-cantonal system with low-to-moderate rates that vary sharply from canton to canton, a cantonal wealth tax, and a lump-sum tax regime for wealthy foreigners.

Worldwide (residence-based) Last verified July 2026

Ways to relocate to Switzerland

The residency and citizenship routes that lead here, weighed against the tax picture above.

Lump-Sum Taxation (Forfait Fiscal)

Tax regime

Tax regime, not a visa2–8 mo

B Permit — Cantonal Fiscal Interest

Residency by investment

from 435k CHF6–18 mo

The taxes

Personal income (top): About 40% combined, factoring in both federal and cantonal tax.Federal direct tax caps at 11.5%. Cantonal and communal taxes come on top of that and vary widely. The combined top marginal rate ranges from ~22% (Zug/Schwyz) to ~42% (Geneva). Cantonal rates vary.
Corporate income: The effective combined rate runs ~12-21%. That is federal tax of 8.5% plus a cantonal tax that varies by canton, for example ~11.9% in Zug.
Capital gains: Private movable-asset gains are exempt. Real-estate gains, though, are taxed at the cantonal level.
VAT / MWST / TVA / IVA: 8.1%
Dividends (WHT): 35%
Interest (WHT): 35%
Royalties (WHT): 0%
Social security (employee): ~6.4% for AHV/IV/EO/ALV, plus an occupational pension contribution.
Social security (employer): ~6.4%, plus an occupational pension contribution.
Wealth tax: A cantonal net wealth tax, roughly ~0.1-1%, varying by canton.
Inheritance / estate: Inheritance tax is set at the cantonal level. Spouses and children are usually exempt, while unrelated heirs can face rates up to ~50%. There is no federal inheritance tax.
Property tax: Some cantons levy a property tax, and imputed rental value is taxed as income.
Other: Some cantons also levy a church tax.

How the system works

Tax system: Worldwide (residence-based)
Foreign income: Taxed (worldwide)
Taxes by citizenship: No
Exit tax: No
CFC rules: No
CRS: Participating

A special regime for new arrivals

Known in German as Besteuerung nach dem Aufwand and in French as imposition d'après la dépense, this is lump-sum or expenditure-based taxation. The minimum federal base is CHF 435,000 for tax year 2026.

The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.

Sources (2)

Secondary references

Your tax position is not a footnote to your move

It is usually the largest number in the decision. Bring us your citizenship, your residency history and your asset mix. We will model it before you commit to anything.