Switzerland
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Rental Income Tax, Effective Tax Rates (%) - Switzerland Compared to Continent
| UK |
0.00%
|
| Cyprus |
0.00%
|
| Latvia |
0.00%
|
| Monaco |
0.00%
|
| Greece |
2.75%
|
| Lithuania |
2.90%
|
| Andorra |
3.00%
|
| Czech Rep. |
5.52%
|
| France |
7.00%
|
| Luxembourg |
7.02%
|
| Slovak Rep. |
9.30%
|
| Bulgaria |
10.00%
|
| Ireland |
10.05%
|
| Croatia |
10.50%
|
| Romania |
12.00%
|
| Belgium |
12.06%
|
| Austria |
12.38%
|
| Portugal |
13.25%
|
| Turkey |
14.61%
|
| Ukraine |
15.00%
|
| Netherlands |
15.00%
|
| Germany |
15.82%
|
| Poland |
17.44%
|
| Malta |
17.78%
|
| Hungary |
18.72%
|
| Italy |
19.55%
|
| Estonia |
22.00%
|
| Finland |
23.80%
|
| Spain |
24.00%
|
| Norway |
26.86%
|
| Russia |
30.00%
|
| Switzerland |
48.56%
|
Switzerland: Rental income taxes (%).
The tax levied on the average annual income on a rental apartment/property in the country.
Assumptions:
- Gross rental income is €/US$1,500/month
- The property is personally directly owned jointly by husband and wife
- Both owners are foreigners and non-residents
- They have no other local income
- There is no mortgage, i.e., no loan is taken for the purchase
In arriving at the pre-tax profit figure, we calculate, and deduct:
- Depreciation / capital allowances – if available. We assume a value for the apartment based on our valuation research, and depreciate on this basis.
We deduct any other costs which a landlord normally pays - management charges, buildings insurance, realtor agency fees, etc. We either choose a standard percentage deduction (if available) or typical ‘actually incurred’ costs. If real estate tax is normally payable by the landlord, we deduct that.
Our rental income tax figures are provided by accountants (see list of contributors). For more details see the Data FAQ.
Source: Global Property Guide Research, Contributing Accounting Firms
Switzerland publishes good housing statistics. The Swiss National Bank (SNB) has real estate price index, construction cost indices, residential construction activities and mortgage rates. Rent statistics are produced by Swiss Federal Statistical Office (SFSO). Both sites publish general economics statistics.
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