Swiss lump sum taxation remains available in 2026, but not in every canton. The federal minimum expense base and the cantonal practice are the figures to confirm.
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.
The regime itself continues, but its availability has narrowed over the years as several cantons abolished it. Reporting names Zurich, Basel Stadt, Basel Landschaft, Schaffhausen and Appenzell Ausserrhoden among the cantons that no longer offer lump sum taxation. The federal minimum expense base is updated over time, and reporting cites a federal minimum of 435,000 Swiss francs for 2026.
The taxable base is generally the highest of the federal minimum, seven times the annual rent or rental value of the main Swiss home, or three times the annual cost of board and lodging. Cantons set their own minimum base, with reporting citing examples such as 500,000 Swiss francs in Geneva and 450,000 Swiss francs in Vaud. The arrangement is for foreign nationals taking up Swiss tax residence for the first time or after at least ten years abroad, who are not gainfully employed in Switzerland. Confirm the current base and terms with the chosen canton.
Cantonal politics matter here, since the regime has been put to popular vote in several cantons and could change again. Watch for new cantonal votes, for updates to the federal minimum base, and for the permit conditions that apply to your nationality. Confirm the current position with the Swiss Federal Department of Finance and the relevant cantonal tax authority.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum expense base, 2026 | 435,000 Swiss francs | Reported federal minimum base |
| Cantonal minimum, examples | Geneva 500,000 and Vaud 450,000 Swiss francs | Cantons set their own minimum base |
| Cantons that abolished it | Zurich, Basel Stadt, Basel Landschaft, Schaffhausen, Appenzell Ausserrhoden | Lump sum taxation not available there |
Figures are indicative and current as of June 2026. Swiss Federal Department of Finance and the cantonal tax authorities publishes the binding detail. Verify before you act.
Yes at federal level and in many cantons, but several cantons have abolished it. Confirm whether your chosen canton offers it with the official authority.
Reporting cites a federal minimum expense base of 435,000 Swiss francs for 2026, with cantons setting their own, often higher, minimums. Confirm the current figure with the 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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