Wealth tax in Aargau is calculated on your steuerpflichtiges Nettovermögen zum 31. Dezember. First, the canton applies a progressive einfache Vermögenssteuer (einfache Vermögenssteuer) according to its official tariff. This base is then multiplied by the kantonaler Steuersatz und durch Ihre Steuersatz der Gemeinde (Gemeindesteuerfuss). An additional church component may apply for registered members.

This page explains (i) the cantonal simple tariff, (ii) how municipal multipliers work in Aargau, and (iii) how the combined effect looks at typical net-worth levels for low- and higher-tax communes.

Progressiver Zeitplan der Kantone (Übersicht)

From tax period 2025 onward, Aargau’s simple wealth tax uses a gestaffelter Promille-Tarif. In broad terms, lower bands of taxable net wealth are taxed at 0.7–1.4‰, and higher bands at up to 1.6‰ on the simple tax before cantonal and municipal multipliers are applied. The table below shows illustrativ simple tax amounts for planning; always rely on the official Aargau tariff tables for filing.

Indicative values based on the 2025 Aargau simple wealth tax tariff. For exact figures, use the current-year official tariff tables published by the canton.

Municipal Multipliers in Aargau

In Aargau, the total wealth tax on the simple base depends heavily on the cantonal and municipal tax rates expressed as percentages of the simple tax. For 2025, the cantonal tax rate is set at around 111% of the simple tax. Each municipality then adds its own tax rate, which typically ranges from about 0.48 (48%) in very low-tax communes up to around 1.25 (125%) in higher-tax communes.

The examples below show how different communes position themselves. They are representative, not exhaustive, and may change with future budgets.

Multipliers are indicative of the 2025 tax year and can change with local budget decisions. Always confirm your commune’s official tax rate (Gemeindesteuerfuss) for the relevant filing year.

Kombinierte Effektivbelastung - Beispiele

The total Aargau wealth tax on movable and other canton-taxable assets is broadly:
Total wealth tax ≈ Simple base × (Cantonal multiplier + Municipal multiplier + Church, if applicable).

The table below shows ballpark totals for 2025, ohne Kirchensteuer, assuming standard allowances have already been reflected in the taxable net wealth figure. We compare a steuergünstige Kommune (municipal multiplier ≈ 0.50) with a Hochsteuergemeinde (≈ 1.20). The cantonal multiplier is assumed at ≈ 1.11.

Anmerkungen und Vorbehalte

• Zulagen sind wichtig: Aargau grants personal allowances and family/children add-ons that can significantly reduce taxable wealth before the tariff is applied. See Zulagen und Abzüge.
• Die Verschuldung reduziert die Basis: Mortgages and other enforceable debts outstanding on 31 December are deductible. Where you hold assets in several cantons or abroad, wealth is allocated via Steuerausscheidung. Siehe Zulagen.
• Die Bewertung bestimmt die Ergebnisse: Real estate, securities and private business interests must be valued using accepted methods (including official valuation factors where applicable). See Regeln für die Bewertung.
• Kirchliche Komponente: Church taxes are levied only for members of recognised communities and are calculated as a percentage of the simple tax. They are nicht included in the examples above.
• Future changes: Cantonal and municipal tax rates, as well as allowance thresholds, are periodically adjusted through political processes. Always verify the applicable figures for the tax year in question.