Switzerland offers residence to wealthy individuals who agree to be taxed on their living expenses rather than worldwide income. This page explains how Nigerian nationals can approach the route and where to verify the rules.
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 nationals who move to Switzerland for the first time or return after at least ten years away, are over 18, and do not take up paid work in Switzerland. Managing your own private assets is generally allowed.
Nigerian nationals are treated as nationals from outside the EU and EFTA. For this group the canton must judge the residence to be in its overriding fiscal interest, and the federal authorities must approve the permit. Approval is discretionary, so meeting the financial test does not by itself guarantee a permit.
The route works through a tax ruling agreed with the canton, which sets the yearly taxable base, combined with a residence permit. Each canton runs its own assessment and some cantons do not offer the regime at all.
Once the canton agrees the tax basis, an applicant from outside the EU and EFTA needs federal approval from the State Secretariat for Migration before the permit is issued. Confirm the steps for your chosen canton with the official authority.
Reported processing runs to roughly three to seven months depending on the canton and the completeness of the file. Confirm the current timeline with the official authority.
The tax is calculated from a deemed annual living expenditure rather than actual income. National rules set a federal minimum taxable base, and the base must also meet multiples tied to your rent or rental value. Applicants from outside the EU and EFTA are typically expected to support a higher base. Indicative figures are below and must be confirmed before acting.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum taxable base (2026) | CHF 435,000 | Cantonal minimums can be higher. Confirm with the official authority |
| Minimum base versus housing | Seven times annual rent or rental value | Or three times annual board and lodging if living in a hotel. Confirm with the official authority |
| Actual annual tax payable | Confirm with the official authority | Set by the cantonal ruling, applied to the agreed base |
| Permit approval | Discretionary | Cantonal fiscal interest test plus federal approval for nationals from outside the EU and EFTA |
Figures are indicative and current as of June 2026. State Secretariat for Migration (SEM) and the cantonal tax authorities publishes the binding detail. Verify before you act.
No. The regime requires that you do not take up gainful employment in Switzerland. Managing your own private assets is generally permitted. Confirm the limits with the official authority.
It is a residence route. Swiss naturalisation has its own separate and lengthy requirements. Treat residence and citizenship as different questions and verify both with the authorities.
No. Some cantons have abolished the regime and others apply their own minimums. Confirm whether your chosen canton offers it with the 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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