Flat-rate taxation Switzerland: indicative calculator 2026

11 selected cantons compared

The calculator compares 11 selected cantons. Availability and requirements must be checked case by case with the canton; ZH, BS, SH and AR have abolished lump-sum taxation, while BL admits it only in the year of arrival until the end of the tax period. The effective burden combines federal tax (approximately 11% of expenditure) with cantonal and municipal taxes.

Source: Cantonal tax administrations, as of 2026. Minimum expenditure is sometimes negotiated individually; these figures are estimates.

Eligibility for lump-sum taxation

• Nationality: Non-Swiss (all other nationalities possible, incl. EU/EFTA, USA, UK, GCC, Asia)
• Residence: First-time residence in Switzerland, or a return after at least 10 years living abroad
• Employment: Employment in Switzerland is not permitted; managing your own assets is allowed
• Residence permit: A valid B, C or L residence permit is required. EU/EFTA nationals can usually obtain one without difficulty; third-country nationals may qualify based on their financial means.
• Advance tax ruling: Standard practice in most cantons: obtain a binding tax ruling before changing your residence

How the tax base is calculated

The minimum annual expenditure is the highest of the following amounts:

• Seven times the annual rent or seven times the imputed rental value of owner-occupied property
• Three times the annual pension for hotel accommodation with full board
• Cantonal minimum annual expenditure (typically CHF 400,000-1,000,000 per Canton)
• Federal minimum annual expenditure CHF 435,000 (as of 2026, indexed annually)

Frequently asked questions about lump-sum taxation

Who can apply for flat-rate taxation in Switzerland?

Non-Swiss nationals taking up residence in Switzerland for the first time, or returning after at least 10 years abroad, who do not work in Switzerland.

In which cantons is flat-rate taxation possible?

Available (2026): VS, GR, VD, TI, BE, LU, OW, NW, FR, JU, SG. Abolished: ZH, BL, BS, SH, AR, AI.

How is the effort calculated?

The highest of seven times the annual rent or imputed rental value, three times the annual pension, the cantonal minimum (CHF 400,000–1,000,000) or the federal minimum of CHF 435,000.

What is the effective tax burden?

Typically 25–40% of the assessment base, depending on the canton and municipality. The lowest rates are in NW and OW (~22-26%), the highest are in resort communities in VS and GR (~35-40%).

Can the flat-rate taxation be combined with Lex Koller?

Yes. A residence permit and a Lex Koller permit to purchase property are separate requirements, but should be planned together—especially for third-country nationals buying in resort areas subject to quotas.

Which cantons have the lowest lump-sum tax rates?

NW and OW (effective ~22-26%), followed by LU (~26-28%) and SG (~28-30%). In VS and GR, resort status can provide access to Lex Koller quotas and ski properties.