Lucerne Wealth Tax Rates
Lucerne Wealth Tax: Rates & Municipal Multipliers
Understand how Lucerne’s flat 0.75‰ wealth tax base and each commune’s tax units combine to produce a comparatively moderate Swiss wealth tax burden – with notably low rates in communes such as Meggen.
In the canton of Lucerne, wealth tax is levied on your taxable net wealth at 31 December. Taxable net wealth is your worldwide assets (for residents) minus deductible debts and personal allowances. Lucerne applies a flat wealth tax rate of 0.75‰ per tax unit to taxable net wealth. The resulting amount is then multiplied by the cantonal and municipal tax units (Steuereinheiten) applicable in your commune. Church units may apply for members of recognised religious communities.
In practice, this means that Lucerne’s wealth tax is proportional to taxable net wealth above the allowance, but the effective percentage varies by commune. In the city of Lucerne, the combined cantonal + communal units are currently in the mid-3s, leading to an overall effective wealth tax of roughly 0.21–0.25% at CHF 1 million of taxable wealth (excluding church tax). Low-tax communes such as Meggen sit noticeably below that level.
Cantonal Wealth Tax Base (0.75‰ per Unit)
Unlike many cantons with banded per-mille tariffs, Lucerne’s wealth tax base is simple: the simple wealth tax per unit is a flat 0.75‰ (0.00075) of taxable net wealth. Progression in the overall burden comes mainly from (i) allowances and (ii) the level of tax units in your commune, rather than from a steeply progressive wealth tax tariff.
The table below shows the simple cantonal wealth tax per unit at common asset levels, before applying any tax units (cantonal, municipal or church).
| Taxable Net Wealth (CHF) | Simple Wealth Tax per Unit @ 0.75‰ (CHF) | Comment |
|---|---|---|
| Up to allowance threshold | 0 | No wealth tax before allowances are exceeded |
| 100,000 | ≈ 75 | Base per unit; multiplied by total tax units |
| 500,000 | ≈ 375 | Linearly proportional to taxable wealth |
| 1,000,000 | ≈ 750 | Simple reference point for planning |
| 3,000,000 | ≈ 2,250 | Scales directly with higher asset levels |
These numbers show the simple wealth tax per unit only. Your actual wealth tax bill depends on multiplying this base by the applicable cantonal, municipal and (if relevant) church tax units in your commune.
Tax Units & Municipal Multipliers in Lucerne
Lucerne uses a unit system rather than separate percentage multipliers. The canton sets a cantonal tax unit (currently 1.60 units for state tax), and each municipality sets its own communal tax units. For most residents, what matters is the total number of units (cantonal + communal, and church where applicable) that multiply the simple 0.75‰ base.
Across the canton, the total units (cantonal + communal) typically range from just under 2.7 units in very low-tax communes up to around 4.1–4.3 units in higher-tax ones. The table below shows indicative total units (excluding church) for selected communes in the Lucerne agglomeration and lake region.
| Municipality (examples) | Illustrative Total Tax Units* (Cantonal + Communal) | Comment |
|---|---|---|
| City of Lucerne | ≈ 3.50 | Urban benchmark; recent reductions have made the city noticeably more attractive. |
| Kriens | ≈ 3.70–3.77 | Large suburb; slightly higher total units than the city. |
| Horw | ≈ 3.25–3.30 | Lake-side, close to Lucerne; marginally lower units than the city. |
| Meggen | ≈ 2.65–2.70 | Prominent low-tax commune; among the lowest total units in the canton. |
| Root | ≈ 3.30 | Growing residential & business area; competitive mid-range units. |
| Weggis / Vitznau | ≈ 3.15–3.25 | Lake Lucerne resorts; moderate total units with strong lifestyle appeal. |
| Higher-tax rural communes (e.g. Luthern, Altbüron) | ≈ 4.10–4.40 | At the upper end of the Lucerne range; higher municipal component. |
*Total units shown are indicative and may vary slightly by tax period and taxpayer category. They exclude any church units, which are levied separately for members of recognised communities.
Combined Effective Burden — Examples
For Lucerne residents, the combined cantonal and communal wealth tax (excluding church) can be approximated as:
Total wealth tax ≈ Taxable net wealth × 0.75‰ × Total units.
The examples below use the simple base from the previous table and compare a low-tax commune like Meggen (≈ 2.7 units) with the city of Lucerne (≈ 3.5 units). They assume taxable net wealth after allowances and ignore church tax.
| Taxable Net Wealth (CHF) | Low-tax Commune @ 2.7 Units (e.g. Meggen) | Lucerne City @ 3.5 Units | Approx. Effective % Range |
|---|---|---|---|
| 500,000 | ≈ 500,000 × 0.75‰ × 2.7 ≈ CHF 1,010 | ≈ 500,000 × 0.75‰ × 3.5 ≈ CHF 1,310 | ~0.20%–0.26% |
| 1,000,000 | ≈ 1,000,000 × 0.75‰ × 2.7 ≈ CHF 2,025 | ≈ 1,000,000 × 0.75‰ × 3.5 ≈ CHF 2,625 | ~0.20%–0.26% |
| 3,000,000 | ≈ 3,000,000 × 0.75‰ × 2.7 ≈ CHF 6,075 | ≈ 3,000,000 × 0.75‰ × 3.5 ≈ CHF 7,875 | ~0.20%–0.26% |
These totals are broadly consistent with comparative estimates that place Lucerne’s effective wealth tax around 0.21–0.25% of taxable wealth in the cantonal capital at CHF 1–5 million, assuming no church tax and standard allowances.
Notes & Caveats
- Allowances & thresholds: Lucerne grants personal and family allowances that reduce taxable wealth before the 0.75‰ base is applied. Below the combined allowance, no cantonal or communal wealth tax is due. See Allowances & Deductions.
- Debt reduces the base: Mortgages, investment loans and other enforceable debts outstanding on 31 December are deductible from gross assets. Cross-canton and cross-border asset holdings require Steuerausscheidung (allocation between jurisdictions). See Allowances.
- Valuation rules: Bankable assets are usually valued at year-end market value; real estate is assessed according to cantonal valuation rules; and stakes in private companies follow specific valuation methods. See Valuation Rules.
- Church tax: Church units are set separately by recognised religious communities and are levied only on members. They are not included in the numerical examples above.
- Year-specific units: Tax units and allowances are adjusted from time to time (for example as part of the 2025 tax law reform). Always confirm the current units for your commune and tax year using the official Lucerne tax publications or calculator.