Switzerland's lump sum taxation, also called expenditure based taxation or forfait fiscal, lets some foreign nationals who do not work in Switzerland be taxed on their living expenses rather than worldwide income. The cost is an annual tax, not a one off investment.
Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.
Lump sum taxation does not require buying an asset. Instead, tax is calculated on a deemed expenditure base linked to your worldwide living costs. Federal rules set a minimum base. As of 2025 the federal minimum taxable base was indexed to about CHF 434,700, and cantons set their own minimums, often higher. That base is then taxed at ordinary rates.
In practice the annual tax commonly falls in a range of roughly CHF 150,000 to CHF 350,000, depending on the canton and your profile. For non EU and non EFTA nationals the annual burden often starts higher, around CHF 250,000 to CHF 300,000. Several cantons, such as Zurich and both Basel cantons, have abolished the regime, while many others, including Zug, Schwyz, Geneva, Vaud, Valais and Ticino, still offer it. Confirm the current minimum and rate with the cantonal tax authority.
Beyond the tax itself, plan for Swiss social security contributions, which sources indicate at around CHF 25,000 per person each year, plus health insurance and living costs. You will also have advisory fees for negotiating the tax ruling with the canton, immigration and relocation support, and housing. These vary by provider and canton. Learn how to compare advisors rather than relying on a single quote.
Your yearly cost is the agreed lump sum tax plus social security, insurance, housing and professional fees. Because the tax base is negotiated with the canton and indexed over time, the figure is individual. Treat published ranges as indicative and confirm the binding number with the cantonal tax authority and the Federal Tax Administration.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum taxable base | About CHF 434,700 as of 2025 | Indexed, cantons may set higher minimums |
| Typical annual tax | About CHF 150,000 to CHF 350,000 | Varies by canton and profile |
| Indicative starting burden, non EU and non EFTA | About CHF 250,000 to CHF 300,000 | Reported range, confirm with the canton |
| Social security contributions | About CHF 25,000 per person per year | Reported figure, confirm the current amount |
Figures are indicative and current as of June 2026. Swiss Federal Tax Administration (FTA) and the cantonal tax authorities publishes the binding detail. Verify before you act.
Not in the usual sense. There is no qualifying asset to buy. You agree an expenditure based tax with the canton and pay it annually, which supports a residence permit for people who do not work in Switzerland. Confirm eligibility with the cantonal authority.
Reported ranges put the annual tax at roughly CHF 150,000 to CHF 350,000, with non EU and non EFTA nationals often starting higher. The exact figure is negotiated with the canton. Confirm with the cantonal tax authority.
No. Some cantons, including Zurich and both Basel cantons, have abolished the regime. Many others still offer it. Check with the specific cantonal tax authority.
Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.
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