Jura Wealth Tax Rates
Jura Wealth Tax: Rates & Municipal Multipliers
See how Jura’s progressive cantonal wealth tax bands combine with relatively high communal coefficients to produce an upper mid-range effective wealth tax within Switzerland.
Wealth tax in Jura is levied on your taxable net wealth at 31 December. The system uses a two-step approach: (i) a cantonal progressive schedule (the impôt simple or unitary tax) and (ii) multiplication by the cantonal and communal annual coefficients (quotités) applicable for the year. Recognised churches can levy an additional component.
This page focuses on (i) the cantonal bands and their unitary rates, (ii) how municipal multipliers work, especially in Delémont, and (iii) illustrative combined burdens at common net-worth levels. Always work from the current official tables and your commune’s published coefficients when filing.
Cantonal Progressive Schedule (Unitary Wealth Tax)
Jura applies a progressive unitary rate for wealth tax. The statutory schedule is expressed in per-mille (‰) bands, applied to taxable net wealth after allowances and deductible debts. The resulting simple wealth tax is then multiplied by cantonal and communal coefficients to obtain the final amount.
The current legal bands (rounded) are, in outline:
- 0.50‰ on the first approx. CHF 112,000 of taxable wealth
- 0.75‰ on the next approx. CHF 336,000
- 0.95‰ on the next approx. CHF 393,000
- 1.10‰ on the next approx. CHF 796,000
- 1.20‰ on taxable wealth above that level
The table below shows approximate amounts of simple cantonal wealth tax (before coefficients) at selected net-worth levels, based on the band structure above.
| Taxable Net Wealth (CHF) | Illustrative Simple Cantonal Tax (CHF) | Approx. Average Unitary Rate |
|---|---|---|
| Up to allowance threshold | 0 | 0‰ |
| 100,000 | ≈ 50 | ~0.50‰ |
| 500,000 | ≈ 360 | ~0.70–0.75‰ on upper bands |
| 1,000,000 | ≈ 860 | ~0.85‰ on average |
| 3,000,000 | ≈ 3,200 | ~1.05–1.10‰ on average |
Values above are indicative and rounded to show shape and magnitude. Use the current official Jura tariff and indexation for the filing year.
Municipal Multipliers in Jura
Jura uses a coefficient system: for each tax year, the canton sets a cantonal coefficient and each commune votes a communal coefficient (both apply to the same simple wealth tax). In Delémont, for example, the cantonal multiple has recently been around 2.85× the simple tax, while the communal multiple has been around 1.90×, with separate smaller church multiples for members.
Other communes set somewhat lower or comparable communal coefficients, so total cantonal + communal multiples typically fall in a band of roughly 4.3×–4.8× of the simple wealth tax, excluding church tax.
| Municipality (examples) | Illustrative Communal Coefficient | Indicative Combined Multiple* | Comment |
|---|---|---|---|
| Delémont (capital) | ≈ 1.90× | 2.85 (canton) + 1.90 ≈ 4.75× | Reference point for many comparative tables |
| Porrentruy | ≈ 1.80× | 2.85 + 1.80 ≈ 4.65× | Historic town; slightly below capital’s level |
| Haute-Sorne | ≈ 1.70× | 2.85 + 1.70 ≈ 4.55× | Rural-suburban; somewhat lower communal share |
| Courroux / Courrendlin (belt around Delémont) | ≈ 1.70–1.80× | ≈ 4.55–4.65× | Typical for communes near the capital |
| Smaller rural communes | ≈ 1.60–1.80× | ≈ 4.45–4.65× | Room for marginally lower total wealth tax |
*Combined multiple excludes church tax and is shown as (cantonal coefficient + communal coefficient) applied to the simple wealth tax. Exact coefficients are set annually by the canton and each commune.
Combined Effective Burden — Examples
The total annual wealth tax bill in Jura is roughly: simple wealth tax × (cantonal coefficient + communal coefficient + church, if any). The examples below assume the current band structure, a cantonal coefficient of 2.85× and two indicative communal settings (1.70× and 1.90×), excluding church tax and after standard allowances.
| Taxable Net Wealth (CHF) | Commune @ 1.70× | Commune @ 1.90× | Approx. Effective % (excl. church) |
|---|---|---|---|
| 500,000 | ≈ 360 × (2.85 + 1.70) ≈ CHF 1,630 | ≈ 360 × (2.85 + 1.90) ≈ CHF 1,700 | ~0.33–0.34% |
| 1,000,000 | ≈ 860 × (2.85 + 1.70) ≈ CHF 3,900 | ≈ 860 × (2.85 + 1.90) ≈ CHF 4,070 | ~0.39–0.41% |
| 3,000,000 | ≈ 3,200 × (2.85 + 1.70) ≈ CHF 14,500 | ≈ 3,200 × (2.85 + 1.90) ≈ CHF 15,150 | ~0.48–0.51% |
Independent comparative studies and TaxRep’s own canton table suggest effective rates in Jura of roughly 0.4% at CHF 1m and a bit above 0.5% at CHF 5m of taxable wealth in the capital, excluding church tax and special reliefs.
Notes & Caveats
- Allowances and marital status: Personal exemptions, marital status and children’s allowances reduce taxable wealth before the unitary tariff is applied. See Allowances & Deductions.
- Debt reduces the base: Mortgages and other enforceable debts outstanding on 31 December are deductible. Cross-canton wealth requires allocation of assets and debts. See Allowances.
- Valuation is key: Real estate, securities and private company shares must be valued according to accepted Jura and federal practice. Under- or over-valuation directly impacts the wealth tax bill. See Valuation Rules.
- Church component: Recognised church communities may levy an additional multiple on the simple wealth tax; this is not included in the examples above and only applies to registered members.
- Annual changes: Both the wealth tax bands (via indexation) and the cantonal and communal coefficients can be adjusted periodically. Always check the current-year table for the canton and your commune.