Switzerland lets some wealthy foreign arrivals pay tax on their living expenses rather than worldwide income, a regime known as lump sum taxation. Turkish nationals can use it, though residence permit rules for non EU and non EFTA citizens add an extra step. This page explains the position and what to verify first.
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 is open to foreign nationals who take up Swiss tax domicile for the first time, or after at least ten years living outside Switzerland, and who do not carry out gainful employment in Switzerland. There is no bar specific to Turkey in the published rules.
Because Turkish nationals are neither EU nor EFTA citizens, the residence permit usually rests on cantonal fiscal interest rather than free movement. In practice this means agreeing a tax arrangement with a canton before the permit follows. Confirm the current eligibility and permit route with the cantonal authority before you act.
The regime, also called forfait fiscal or Pauschalbesteuerung, taxes you on your annual living expenses rather than your actual worldwide income and wealth. You agree a deemed taxable base with the canton, and federal, cantonal and communal tax is then calculated on that base.
Most but not all cantons offer it. A handful ended the regime at cantonal level, so the choice of canton matters. You must make Switzerland your main home and live there for most of the year.
The arrangement is negotiated with the chosen canton, then the residence permit is processed. Timing depends on the canton, your documents and the permit category. Treat any quoted figure as indicative and confirm with the authority.
The cost is driven by the deemed expenditure base agreed with the canton, with statutory minimums set in law. The figures below are indicative. Verify the current thresholds and your likely tax with the cantonal authority and a licensed professional.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum taxable base | CHF 435,000 for 2026 | Federal floor for the deemed expenditure base. Confirm the current figure. |
| Expenditure based alternative floor | Seven times annual rent or rental value | Or three times the cost of board and lodging. Whichever is higher applies. |
| Cantonal minimum base | Set by each canton | Cantons set their own floors above the federal minimum. Confirm with the official authority. |
| Annual tax payable | Confirm with the official authority | Calculated on the agreed base and varies widely by canton |
Figures are indicative and current as of June 2026. Swiss Federal Tax Administration with the cantonal tax authorities, under the Federal Department of Finance publishes the binding detail. Verify before you act.
Yes. The regime is open to foreign nationals taking up Swiss tax domicile who are not gainfully employed in Switzerland, with no bar specific to Turkey. As non EU and non EFTA citizens, Turkish applicants usually obtain the residence permit on cantonal fiscal interest grounds. Confirm the current rules with the canton.
It is a residence and tax arrangement, not a citizenship programme. Ordinary Swiss naturalisation has its own long residence and integration conditions, separate from the tax regime.
Tax is calculated on the deemed expenditure base agreed with your canton, subject to federal and cantonal minimums. Amounts vary widely, so confirm the current figures with the cantonal tax authority and a licensed professional.
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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