Switzerland lets qualifying foreign residents agree a lump sum tax base with their canton instead of being taxed on worldwide income. Here is what Mexican nationals should know.
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, also called expenditure based taxation or forfait fiscal, is open to foreign citizens, and Mexican nationals qualify on the same basis as other applicants from outside Switzerland. You must be taking up Swiss tax domicile for the first time or returning after at least ten years abroad, and you must not carry on any gainful work in Switzerland.
Because Mexico sits outside the European Union and the EFTA area, the residence permit side is more demanding. Cantons grant permits to citizens of third countries on a discretionary basis and in limited numbers, usually where there is a clear fiscal interest. Plan for that immigration review alongside the tax ruling.
The route pairs a cantonal tax ruling with a residence permit. You agree a lump sum tax base with the canton, then the cantonal migration office issues a B residence permit that lets you live in Switzerland without working.
Note that some cantons have ended the regime, including Zurich, Schaffhausen, Appenzell Ausserrhoden and the two Basel cantons. It remains available in most other cantons, so the choice of canton matters.
Negotiating the ruling and obtaining the permit usually takes several months, but timing depends on the canton and on the immigration review applied to citizens of third countries. Confirm current timing with the canton and the official authority.
The tax is calculated by applying ordinary rates to an agreed expenditure base rather than to your real income. Federal law sets a floor for that base, cantons may set higher floors, and the base must also reflect a multiple of your Swiss housing costs. Indicative figures are below.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum taxable base, 2026 | CHF 434,700 | The income base cannot fall below this at federal level |
| Alternative base test | Seven times annual rent or rental value | The higher resulting figure applies |
| Cantonal minimum base | Confirm with the official authority | Cantons may set higher thresholds than the federal floor |
| Effective tax | Confirm with the official authority | Ordinary rates applied to the agreed base, varies by canton |
| Reduced base for EU and EFTA citizens | Not available to Mexican nationals | Mexico is outside the European Union and EFTA |
Figures are indicative and current as of June 2026. Swiss Federal Tax Administration (FTA), Federal Department of Finance publishes the binding detail. Verify before you act.
Yes. The tax regime is open to foreign nationals who do not work in Switzerland. Because Mexico is outside the European Union and EFTA, the residence permit is granted at the discretion of the canton and in limited numbers.
At federal level the taxable base cannot be lower than CHF 434,700 for 2026. The base must also be at least seven times your annual rent or rental value, and cantons may require more.
The regime has been abolished in Zurich, Schaffhausen, Appenzell Ausserrhoden and the two Basel cantons. It remains available in most other cantons.
No. Lump sum taxation is only for foreign nationals who are not gainfully employed in Switzerland. Taking up Swiss employment ends eligibility.
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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