Tax on property income in Switzerland
Tax Rate on Rental Income |
|||
Monthly Income | €1,500 | €6,000 | €12,000 |
Tax Rate | 0 - 30.5% | 0 - 30.5% | 0 - 30.5% |
Click here to see a worked example | |||
Source:
![]() |
INDIVIDUAL TAXATION
Nonresidents are taxed on Swiss-sourced income. Taxation occurs at the federal, cantonal and municipal levels. Spouses are taxed together. Investment income of a minor child is included in his parents´ income but his earned income is taxed separately.

Income Tax
Income from different sources are aggregated and taxed at the federal, cantonal and municipal levels. Different rates apply for married taxpayers (including those widowed, divorced, or single and supporting children or destitute persons) and unmarried taxpayers. Nonresidents are not entitled to any personal deductions and allowances.
Federal Income Tax
Taxable income is generally computed as the aggregate of all kinds of income, less allowable deductions.
FEDERAL INCOME TAX FOR MARRIED TAXPAYERS |
|
TAXABLE INCOME, CHF (€) | |
Up to 28,300 (€23,583) | |
28,300 - 50,900 (€42,417) | |
50,900 - 58,400 (€48,667) | |
58,400 - 75,300 (€62,750) | |
75,300 - 90,300 (€75,250) | |
90,300 - 103,400 (€86,167) | |
103,400 - 114,700 (€95,583) | |
114,700 - 124,200 (€103,500) | |
124,200 - 131,700 (€109,750) | |
131,700 - 137,300 (€114,417) | |
136,300 - 141,200 (€117,667) | |
141,200 - 143,100 (€119,250) | |
143,100 - 145,000 (€120,833) | |
145,000 - 895,800 (€746,500) | |
Over 895,800 (€746,500) | |
Source: Global Property Guide |
If taxable income exceeds CHF895,800 (€746,500), then the whole taxable income is taxed at a flat rate of 11.5%.
FEDERAL INCOME TAX FOR ALL OTHER TAXPAYERS |
|
TAXABLE INCOME, CHF (€) | |
Up to 14,500 (€12,083) | |
14,500 - 31,600 (€26,333) | |
31,600 - 41,400 (€34,500) | |
41,400 - 55,200 (€46,000) | |
55,200 - 72,500 (€60,417) | |
72,500 - 78,100 (€65,083) | |
78,100 - 103,600 (€86,333) | |
103,600 - 134,600 (€112,167) | |
134,600 - 176,000 (€146,667) | |
176,000 - 755,200 (€629,333) | |
Over 755,200 (€629,333) | |
Source: Global Property Guide |
If taxable income exceeds CHF755,200 (€629,333), then the whole taxable income is taxed at a flat rate of 11.5%.
Cantonal Income Tax
Cantons levy their own tax on income, and the tax rates vary from canton to canton. Just like the federal income tax, the cantonal income tax has progressive rates and is different for married couples and unmarried individuals.
CANTON OF BERN - INCOME TAX RATE |
||
TAXABLE INCOME, CHF (€) | ||
Up to 2,900 (€2,416) | ||
2,900 - 5,800 (€4,833) | ||
5,800 - 14,600 (€12,167) | ||
14,600 - 29,200 (€24,333) | ||
29,200 - 53,500 (€44,583) | ||
53,500 - 77,800 (€64,833) | ||
77,800 - 102,100 (€85,083) | ||
102,100 - 126,400 (€105,333) | ||
126,400 - 150,700 (€125,583) | ||
150,700 - 175,000 (€145,833) | ||
175,000 - 209,000 (€174,167) | ||
209,000 - 291,600 (€243,000) | ||
291,600 - 437,400 (€364,500) | ||
Over 437,400 (€364,500) |
The cantonal tax rates of Geneva are calculated based on a complex formula. The following is a simplified summary containing only selected tax brackets to give an indication of the basic cantonal tax rates in Geneva.
CANTON OF GENEVA -INCOME TAX |
|
TAXABLE INCOME, CHF (€) | |
0–17,663 (€14,719) | |
17,664– 21,281 (€17,734) | |
21,282 – 23,409 (€19,508) | |
23,410 – 25,537 (€21,281) | |
25,538– 27,665 (€23,054) | |
27,666– 32,985 (€27,488) | |
32,986– 37,241 (€31,034) | |
37,242– 41,498 (€34,582) | |
41,499– 45,754 (€38,128) | |
45,755– 73,420 (€61,183) | |
73,421– 120,238 (€100,198) | |
120,239– 161,736 (€134,780) | |
161,737– 183,017 (€152,514) | |
183,018– 261,757 (€218,131) | |
261,758– 278,782 (€232,318) | |
278,783– 392,636 (€327,197) | |
392,637– 615,022 (€512,518) | |
Over 615,022 (€512,518) | |
Source: Global Property Guide |
CANTON OF ZURICH - INCOME TAX |
||
MARRIED TAXPAYER | SINGLE TAXPAYER | |
Up to 13,500 (€11,250) | Up to 6,700 (€5,583) | |
13,500 – 19,600 (€16,333) | 6,700 – 11,400 (€9,500 | |
19,600 – 27,300 (€22,750) | 11,400 – 16,100 (€13,417) | |
27,300 – 36,700 (€30,583) | 16,100 – 23,700 (€19,750) | |
36,700 – 47,400 (€39,500) | 23,700 – 33,000 (€27,500) | |
47,400 – 61,300 (€51,083) | 33,000 – 43,700 (€36,417) | |
61,300 – 92,100 (€76,750) | 43,700 – 56,100 (€46,750) | |
92,100 – 122,900 (€102,417) | 56,100 – 73,000 (€60,833) | |
122,900 – 169,300 (€141,083) | 73,000 – 105,500 (€87,917) | |
169,300 – 224,700 (€187,250) | 105,500 – 137,700 (€114,750) | |
224,700 – 284,800 (€237,333) | 137,700 – 188,700 (€157,250) | |
284,800 – 354,100 (€295,083) | 188,700 – 254,900 (€212,417) | |
Over 354,100 (€295,083) | Over 254,900 (€212,417) |